The West Virginia Housing Development Fund published the 2022 set-aside categories and amounts. In total, $4.5 million is available for nonprofits, preservation, new construction and top off:
| Set-Aside Category and Description of the Features and Characteristics of the Category | Percentage of the State’s LIHTC Ceiling | Estimate of the Amount Set-Aside | Amount of 2021 Binding Agreements | Estimate of the Balance of the Amount Set- Aside |
| Qualified Nonprofit: Category for the exclusive use of a Qualified Nonprofit Organization as defined in the Selection and Preference Criteria, Property Characteristics, Set-Aside Categories section of the Plan. The applicant must submit documentation evidencing that it fulfills the definition. | 10% | $463,570 | $186,411 | $277,159 |
| Existing Low-Income Housing Preservation: Category for the exclusive use for the preservation of Existing Low-Income Housing. The property will not result in a direct increase of the stock of low-income residential rental units. The applicant must submit documentation evidencing that it fulfills the definition. | 34.5% | $1,599,314 | 0 | $1,599,314 |
| New Supply: Category for the exclusive use of a newly constructed property, a substantial rehabilitation property, or an acquisition with substantial rehabilitation property, all of which must result in a direct increase of the stock of low-income residential rental units. | 53.0% | $2,456,917 | 0 | $2,456,917 |
| Top Off: Category for the exclusive use of a 2019 and/or 2020 (or 2020 and/or 2021) Carryover Allocation Certificate (WVHDF LIHTCP-3 or LIHTCP-3B) recipient for additional Credit. In order to qualify for this set-aside category, the applicant must provide documentation (to the Fund’s satisfaction) evidencing the need for additional credit. Acceptance of any property in this set-aside category is in the Fund’s sole discretion. | 2.5% | $115,892 | 0 | $115,892 |
| Totals | 100% | $4,635,693 | $186,411 | $4,449,282 |
