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Qualified Allocation Plan

The Qualified Allocation Plan (QAP) is updated every other year and describes OHCS’ priorities for how Low-Income Housing Tax Credits (LIHTC) will be used. The QAP is one of the key areas where Oregon can tailor the program to address state and local goals.

Oregon’s allocation plan provides both a competitive and non-competitive process for awarding tax credits to developments that address the state’s low-income housing needs. The plan also includes other selection criteria, such as resident services, site amenities and unmet housing needs.

Federal regulations require at least 10 percent of a state’s tax credits be set-aside for qualified nonprofit organizations that are tax-exempt under Section 501 (c)(3) or 501 (c)(4) of the Internal Revenue Code. Providing low-income housing must be one of the organizational purposes of the qualified organization, and among other things, must also have ownership and materially participate in the construction and management of the development during the applicable compliance period.

2022 State of Oregon QAP

Basis boost

Housing finance agencies like OHCS can provide up to a 30 percent "basis boost" for certain LIHTC projects, which translates to an increase in the amount of tax credits (and therefore equity) that developers receive.

Some projects have always been available for a basis boost, including those located in "Difficult Development Areas," (DDA) where construction, land, and utility costs are high relative to the area median income and "Qualified Census Tracts," (QCT) in which 50% or more of the households have incomes below 60% of the area median income or the poverty rate is 25% or more. More resources and latest updates around the basis boost are listed below.

Please follow the procedure for preserving QCT and DDA Boost to access expiring 2023 QCT and DDA census tracts and associated eligible basis boost in a future funding opportunity.

2022 Qualified Census Tracts and Difficult Development Areas

2024 and 2025 Small DDAs and QCTs - HUD Map 

Qualified contract request procedure

Get Involved: Updating the QAP

We are planning to start engagement to update the Qualified Allocation Plan. Engagement will include virtual discussions and public hearings with opportunities for public comment to inform the final document. Draft documents will be posted on this webpage.

Sign up for Technical Advisories to stay up to date with future engagement opportunities.