STATE LIHTC RESEARCH

Delaware
QAP scoring guide.

Delaware State Housing Authority (DSHA) · 2025-2026 QAP

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● Verified guideChecked Sep 12, 2026View source QAP ↗

THE POINT TABLE

Competitive scoring

22 categories

Not stated in the QAP or any companion document reviewed; no historical award-score data was published alongside these documents. The QAP only states the minimum eligibility thresholds: ≥100 points for 9% competitive credit, ≥95 points for 4% non-competitive (tax-exempt bond) credit (QAP p.32 of 65) — these are eligibility floors, not indicators of a typical winning/competitive score.

Select a category to read its scoring criteria.

Increase in Extended Use Period / Conversion to Homeownership

15 pts

0-15 pts (Development Characteristics). 5 pts per additional 5-year period the applicant extends the 30-yr extended use period, up to 15 additional years (45-yr total) — OR alternatively 10 pts if the development converts to resident homeownership after the initial 15-year compliance period (extended use period waived; requires a detailed marketing/feasibility plan).

Preservation

10 pts

0-10 pts (Development Characteristics). Additive factors: hard costs >$65,000/unit (4 pts); committed federal rental assistance contracts (2 pts); not syndicated with LIHTC after 1990 (3 pts); family development (2 pts); located in Kent and/or Sussex County (2 pts). Rehab work must be past 50% of its life cycle per the CNA.

Development and Unit Amenities

15 pts

0-15 pts (Development Characteristics). Points for exceeding DSHA's Design & Construction Standards via specific amenities available to 100% of units: community center (5), resilience hub (3), private outdoor space (3), WiFi in all units (2), in-unit washer/dryer (2), senior transportation service (2), design accessories (2), package lockers (2), exercise/walking trail (1), Energy Star ceiling fans (1), microwave (1), trash chutes (1), raised garden plots (1), gazebo (1); DSHA may approve additional proposed amenities at its discretion.

Provision of Social Services

5 pts

0-5 pts (Development Characteristics). 2 pts for 1 qualified distinct social service, 3 pts for 2 services, 5 pts for 3+ services (e.g., parenting, literacy, daycare, job training, nutrition, financial counseling, transportation, public benefits counseling, exercise/healthy lifestyle); each service must be free, accessible, ≥4 hrs/quarter, and documented via a Comprehensive Social Services Plan and provider MOUs.

Energy Conservation Measures

10 pts

0-10 pts (Development Characteristics). Base 3 pts for choosing one certification track (Enterprise Green Communities 2020 / National Green Building Standard 2020 / LEED for Homes Multifamily); +2 intermediate pts (Passive House or DOE Efficient New Home for new construction; HERS ≤70 for acq/rehab, only if base elected); +3 advanced pts (Integrative Design & Resilient Construction Operating Energy / Building Design & Construction Certification, only if base+intermediate elected); rehab projects converting gas to all-electric systems may earn up to 2 additional points. Full detail in Exhibit 32.

Promoting Balanced Housing Opportunities

20 pts

0-20 pts (Community Impact). Family development proposals located in designated 'Areas of Opportunity': 0 pts for 0-49.9% of units located there, 7 pts for 50-99.9%, 15 pts for 100%; New Creation developments in Eastern Sussex are eligible for an additional 5 pts (bringing this category's practical ceiling to 20, matching the stated cap).

Community Revitalization, Opportunity Zones, and Downtown Development Districts

5 pts

0-5 pts (Community Impact). 5 pts if located in a Qualified Census Tract contributing to an eligible Concerted Community Revitalization Plan (CCRP), OR 5 pts if located in a certified Downtown Development District (DDD)/Opportunity Zone (OZ) that also contributes to a CCRP; 2 pts if located in a DDD/OZ but not contributing to a CCRP.

Site and Neighborhood Standards

20 pts

0-20 pts (Community Impact), composed of: (A) Access to Transit, 0-8 pts (4 pts for proximity to a fixed transit stop per county-specific distance standard, +4 pts if also within an Area of Opportunity); (B) Amenities, up to 12 pts (weighted list of 17 nearby amenity types scored by distance band, e.g. grocery, medical facility, pharmacy, school, library, park, transit stop, etc., with negative points for proximity to airports, landfills, jails, railroads, or heavy industry).

Community Compatibility

14 pts

0-14 pts (Community Impact), composed of: Community Connectivity (up to 3 pts, sidewalk/pathway connectivity to surrounding neighborhoods, requires DelDOT coordination), Residential Appropriateness (up to 5 pts, contiguity to developed land, infill status, civic-association access, bike/walk trail connections, DTC para-transit collaboration), and Community Design (up to 10 pts, one point each for up to 10 listed design/architectural-compatibility features; requires ≥3 pts in Residential Appropriateness to be eligible). NOTE: the category header states a 14-pt ceiling (matching the official Scoring Summary table), but the body text also states 'Projects may score in all categories but will not receive more than twelve (12) points total' — an apparent inconsistency in the QAP as published; verify current-year guidance with DSHA before hard-coding a ceiling.

Serving Lower-Income Residents

20 pts

0-20 pts (Tenant Populations Served). Sliding scale by unit-weighted average AMI (rounded down): <40% avg AMI = 20 pts; 41-45% = 17 pts; 46-50% = 14 pts; 51-55% = 11 pts; 56-58% = 9 pts; >58% = 0 pts. Average Income election capped at ≤58% average AMI; no rents above HUD Fair Market Rent.

Integrated Housing for Special Populations

10 pts

0-10 pts (Tenant Populations Served). Awarded for increasing special-population target units to the greater of 10% or 6 units (threshold's 5%/3-unit minimum counts toward this), restricted to ≤30% AMI, serving categories such as HIV/AIDS-affected persons, homeless individuals, domestic violence survivors, persons with disabilities, and youth exiting foster care.

Additional Fully Accessible Units

5 pts

0-5 pts (Tenant Populations Served). Awarded for exceeding the 5% Fair Housing minimum of fully accessible units: New Castle County — 10% accessible = 3 pts, 15% = 5 pts; Kent/Sussex County — 10% accessible = 3 pts (no listed 5-pt tier for Kent/Sussex).

Mixed Income/Market Rate

10 pts

0-10 pts (Tenant Populations Served). Scaled by the percentage of unrestricted (neither income- nor rent-restricted) market-rate units: 10%=2 pts, 15%=4, 20%=6, 25%=8, 30%=10; sufficient non-restricted financing must be demonstrated for HDF/DSHA-funded applicants.

Cost Balance

15 pts

0-15 pts (Use of Resources). Rewards a higher construction-cost share of TDC: for new construction, 1 pt per 1.5% that (Construction Costs)/(TDC-Land) exceeds 67%; for acquisition/rehab or new-creation rehab projects, 1 pt per 1% that the same ratio exceeds 50%. Also serves as the entry gate (≥10 pts here) for Bonus Points eligibility.

Leveraging

10 pts

0-10 pts (Use of Resources). Scaled by the percentage of total permanent financing from non-DSHA-controlled sources (private lenders, USDA RD, local HOME funds, FHLB funds, foundations, donated land, etc.); New Castle County tiers run 0-35%=0 pts up to 81-100%=10 pts; Kent/Sussex tiers run 0-20%=0 pts up to 71-100%=10 pts. Tax credit equity and deferred developer fee do not count as leveraging.

New Rental Subsidies

5 pts

0-5 pts (Use of Resources). Flat 5 pts for developments receiving a NEW award of project-based rental subsidy covering ≥75% of the development's affordable units (transfers of existing contracts don't qualify).

Historic Housing

5 pts

0-5 pts (Use of Resources). 5 pts if the development uses Section 47 federal and/or state Historic Tax Credits and 100% of buildings are already on the National Historic Register (or contributing to a listed historic district) at application; 2 pts if 50-100% of units qualify.

Minority/Women/Veteran/Service-Disabled-Veteran/Disability-Owned Business Participation

5 pts

0-5 pts (Development Team). 5 pts if the Development Entity/Developer/Applicant itself has MBE/WBE/VBE/SDVBE/DBE majority ownership (certified by DE Division of Supplier Diversity); otherwise 1 pt per eligible 'special team member' (GC, architect, management agent, engineering firm, cost cert accountant, security provider, or construction subcontractor) that qualifies.

Sponsor Capacity

10 pts

0-10 pts (Development Team). Scaled by number and track record of LIHTC properties developed by the GP/Developer: 2-4 developments in service <3 yrs = 3 pts; 2-4 developments in service >3 yrs = 5 pts; 5+ developments in service <3 yrs = 7 pts; 5+ developments in service >3 yrs = 10 pts (requires CPA certification of positive cash flow and funded reserves for the >3-yr tiers). 2-pt penalty for teams that returned credits or received a forward reservation from DSHA in the prior two credit years.

Management Agent's Experience and Performance

12 pts

0-12 pts (Development Team), composed of: portfolio size (1-4 developments = 1 pt, 5-15 = 3 pts, >15 = 5 pts); Limited English Proficiency documentation (2 pts flat); and Delaware Section 811-contract/Target-Unit occupancy performance (65-80% occupied by qualified tenants = 2 pts, >80% = 5 pts). Disqualified entirely if the agent's DE portfolio has >1% unresolved Form 8823 noncompliance, an average REAC score ≤79, ≥7% average vacancy loss across 5+ same-type properties, or <30% of 811 units filled with qualified tenants. NOTE: the QAP's own 'Scoring Summary' table (p.51 of 65) lists this category as worth 15 pts, which conflicts with both the category header ('0-12 points') and the itemized 5+2+5=12 breakdown in the body text (p.48-49 of 65); the 12-pt itemized figure is the one consistent with the stated 37-point Development Team category total, and is used here, but confirm current-year corrigenda with DSHA.

Readiness to Proceed

10 pts

0-10 pts (Development Team). 3 pts each (up to 10) for documented final zoning approval, local design/site plan final approval, DNREC final approval, DelDOT final approval, and (for prior awardees) achieving construction closing by the initial Carryover deadline for a 2021-or-later initial allocation.

BONUS POINTS

10 pts

Applications scoring ≥10 pts in Cost Balance AND scoring in at least one of seven 'Eligible Point Pools' (Promoting Balanced Housing Opportunities, Energy Conservation Measures, New Creation in Sussex County, New Creation Family Projects Serving Lower Income Residents <40% AMI, Historic Housing, Additional Fully Accessible Units, Readiness to Proceed) receive bonus points = 0.5 x (Cost Balance points + points earned in Eligible Point Pools), capped at 10 bonus points, added on top of base score.

Scoring source

2025-2026 DSHA Qualified Allocation Plan (destatehousing.com/wp-content/uploads/2026/06/2025-2026-LIHTC-QAP.pdf), "Threshold Requirements" pp.25-32 of 65; "Scoring and Ranking" through "Scoring Summary" pp.33-51 of 65 (all five point categories plus Bonus Points); "Tiebreakers" p.52 of 65.

WHEN SCORES ARE CLOSE

Tie-breakers

Review the agency’s tie-breaker rules alongside the scoring criteria.

Priority to applications in counties that got no competitive tax credit award last funding round
Then, lowest amount of housing tax credits requested per low-income square foot
If still tied, lower total development cost per square foot wins

MODEL ASSUMPTIONS

Underwriting parameters

DSHA 2025-2026 LIHTC Guidelines (companion to the QAP), Section 1 "Underwriting Guidelines," pp.2-10 of 13 (developer fee, reserves, DCR, vacancy, opex, trending/escalation) and pp.4-5 of 12 within the "Funding Supplement" section for the fee schedule; cross-referenced against 2025-2026 QAP (destatehousing.com), "Application Fees and Processing" p.22 of 65, "Tax-Exempt Bond-Financed Developments" pp.23-24 of 65, "Threshold Requirements" item 20 "Financial Feasibility" p.29 of 65.

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: actual_consumption

DSHA 2025-2026 LIHTC Guidelines, Part 1 "Underwriting Guidelines," section "Utility Allowance" (pp. 11-13); see also 2025-2026 QAP, "Threshold Requirements," item 2 (p. 25 of 65), and DSHA Tax Credit Compliance Monitoring Manual (2024), Section VI "Utility Allowances" (pp. 11-14)

YOUR NEXT STEPS

Development guides for Delaware

PHASE 1Site sourcing and screening PHASE 2Site control and due diligence PHASE 3Entitlement pathway election PHASE 4Program election (9% vs. 4% vs. hybrid)PHASE 5Rents, income limits, and the operating pro forma PHASE 6Cost, construction type, and the labor package PHASE 7Capital stack and soft money PHASE 8Application assembly and submission PHASE 9Post-award readiness clock PHASE 10Construction draws, retainage, the ICPA cost certification, and DSHA's own 8609 process PHASE 11Compliance, Year 15, and Delaware's own 30-year floor — not the 55 in this guide's shared title

Use the LIHTC feasibility checklist →