STATE LIHTC RESEARCH

Maine
QAP scoring guide.

MaineHousing (Maine State Housing Authority) · 2027-2028 QAP

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● Verified guideChecked Sep 12, 2026View source QAP ↗

THE POINT TABLE

Competitive scoring

17 categories

Not stated as a target in the QAP itself, but the 2026 award round (conducted under the prior, similarly-structured 2025-2026 QAP) shows the real cutoff: general open-pool 9% winners scored 68-75 points (McLain School 75, Rochambeau 69, Woodbury 68), while a 67-point application (Prosperity Place) landed on the wait list — indicating the general-pool competitive cutoff sat right around 68 points that round. Nonprofit Set-Aside and Preservation Set-Aside winners (scores 63-73) did not have to compete against that general-pool ranking. Source: MaineHousing "2026 Low Income Housing Tax Credit Application Summary" (2026-tax-credit-results.pdf). Because scoring categories/weights can shift between QAP cycles, treat this as a directional historical benchmark rather than a guaranteed cutoff for the 2027-2028 round.

Select a category to read its scoring criteria.

Rehabilitation or Reuse of Existing Housing, Structure or Site

4 pts

2 points for each qualifying site characteristic (up to 4): rehab of an existing 5+ unit rental property without displacement/rent-cost increases >10%; rehab/reuse of a non-multifamily-use building; demolition/removal of non-residential structures to redevelop the site; infill of vacant/near-vacant downtown/town-center lots; or municipal designation of the site for blight-renewal or environmental-risk redevelopment.

Historic Rehabilitation

5 pts

Project rehabilitates a certified historic structure using capital contributions generated from federal and/or state historic rehabilitation tax credits.

Projects Using Wood Fiber Insulation

1 pts

Applicant pledges at least 50% of each building's exterior thermal envelope square footage will use wood fiber insulation, unless MaineHousing deems this infeasible due to cost or supply-chain delays.

Populations with Special Needs

3 pts

Occupancy preference for at least 20% of units (minimum 4 units) for Persons Experiencing Homelessness or persons with disabilities, domestic-violence victims, or other special housing needs, with a separate waiting list and voluntary third-party supportive services.

Family Housing

6 pts

6 points if at least 50% of Credit Units are 2+ bedroom and at least 20% are 3+ bedroom; 3 points if at least 70% of Credit Units are 2+ bedroom.

Accessibility

12 pts

1 point per unit that both exceeds the minimum number of federally/state-required accessible units and meets ANSI A117.1-2009 Type A standards, capped by project type: 12 points max for Housing for Older Adults, 9 points for non-elderly/non-family (1BR/efficiency-only) projects, 6 points for Family projects.

National Housing Trust Fund

3 pts

Applicant agrees to accept and use MaineHousing National Housing Trust Fund program funding for the project, which requires Extremely Low Income unit targeting and Project-Based Vouchers.

Acquisition Cost

5 pts

Points scale down as acquisition cost per unit rises relative to a project-type benchmark ($60,500/unit acq-rehab, $7,500/unit new construction, $10,500/unit adaptive reuse): 5 points at 0-1% of benchmark, 4 points at >1-20%, 3 points at >20-40%, 2 points at >40-60%, 1 point at >60-80%.

Property Tax Relief

3 pts

Points based on the percentage and duration of property-tax revenue returned/foregone via TIF, PILOT, or abatement: 1 point (50-<75% for 15+ years), 2 points (50-<75% for 30+ years, or ≥75% for 15+ years), 3 points (≥75% for 30+ years); 1 point if the jurisdiction doesn't assess property tax or the project is tax-exempt.

Housing Need

10 pts

Points (6, 8, or 10) assigned by a tiered list of named Maine municipalities/communities, separately for Housing for Older Adults projects vs. other housing projects, reflecting relative local housing need; 8 points for projects on Native American tribal lands; a hold-harmless provision lets 2027-2028 applicants use the higher 2025-2026 QAP score if their municipality's tier dropped.

Community Revitalization

5 pts

2 points if the project is within and contributes to a municipality's comprehensive plan or a formal Community Revitalization Plan's goals; 2 points if the project is in a Qualified Census Tract with at least 20% market-rate units; +1 point if the project also preserves existing Affordable Housing.

Smart Growth

10 pts

5 points if the project is within a 1/2-mile safe walking distance of a fixed-route public transit stop; 5 points if Demand Response Transportation is available to all tenants without eligibility restrictions.

Readiness

10 pts

5 points for having all required municipal land-use approvals (with the appeal period expired or appeals resolved); 5 points for having all required State land-use approvals (site plan, subdivision, stormwater, wetlands, etc.), same appeal-resolution standard.

Developer Capacity

5 pts

5 points if the Applicant/Principal/Affiliate has completed a MaineHousing-funded multifamily project or an LIHTC project in another state; 4 points for general affordable-housing development/operating experience plus a contracted qualified LIHTC consultant; 3 points for general multifamily development/operating experience alone.

Owner Performance

0 (up to a 5-point deduction) pts

Point deductions, not additions, based on recent Applicant performance: -2 points for a 60+ day MaineHousing loan delinquency, default, or need for a financial workout within the last 5 years; -2 points for an unfunded LIHTC operating deficit at year-end in a prior year; -1 point for a correctable IRS Form 8823 finding (other than a UPCS/inspection-standard box-11c finding) or a recapture-triggering IRS audit finding, since 9/1/2021.

Management Experience

2 pts

1 point if the proposed management company has at least one staff member with 3+ years managing an LIHTC (or substantially similar federal low-income housing) property; 1 point if it has one LIHTC-trained staff member per 150 units it will manage.

Management Performance

0 (up to a 3-point deduction) pts

Point deductions based on the management company's LIHTC portfolio performance as of the prior June 30: -1 point if average physical-plant-inspection scores are below 'Above Average'; -1 point if average Project Report submission scores are below 'Above Average'; -1 point if average Management and Occupancy Review scores are below 'Above Average.'

Scoring source

MaineHousing Chapter 16 QAP (99-346 C.M.R. ch.16), 2027-2028: Section 5 "Threshold Requirements," pp.6-12; Section 6 "Scoring Criteria" (categories A-Q, tie-breaker R, review process S), pp.12-22; Section 9 "Tax-Exempt Bond Financed Projects" (scoring exemption), p.26. Historical award-score data: MaineHousing "2026 Low Income Housing Tax Credit Application Summary" (2026-tax-credit-results.pdf).

WHEN SCORES ARE CLOSE

Tie-breakers

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

Application requesting least Credit and 0% deferred debt from MaineHousing per unit has priority
If still tied, most acceptable plan to convert project to resident affordable homeownership after Extended Use Period wins

MODEL ASSUMPTIONS

Underwriting parameters

Primary source: MaineHousing Chapter 16 QAP (99-346 C.M.R. ch.16), 2027-2028, Section 3.C (Maximum Credit Amount, p.2), Section 4.C (Fees, p.3), Section 5.A (Affordability/AMI threshold, p.6), Section 6.D/G (resident-services-adjacent scoring, pp.13-14), Section 7.A-C (Amount of Credit, Developer Fee, GC Intermediary Costs, pp.22-23), Section 9 (Tax-Exempt Bond Financed Projects — exemptions from scoring/fee caps, p.26). Companion underwriting document: MaineHousing Rental Loan Program Guide (dated November 2023), Section E "Underwriting Criteria," pp.16-21 (Debt Service Coverage, Cash Flow, Loan Fees, Developer Fee & Overhead, Operating Deficit Escrow, Tax & Insurance Escrow, Replacement Reserve, Project Reserve Accounts, Operating Expenses, Vacancy Rates, Trending Rates, Sustainable Operating Performance, Management Costs, Construction Contingency) — this guide is explicitly incorporated by reference into LIHTC underwriting via the "2026 Rental Loan Program Financing" memo (mainehousing.org/docs/default-source/development/lihtc/2026-rental-loan-program-financing.pdf), which also supplies the LIHTC-specific 50% test and construction/permanent loan terms.

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: MaineHousing's own "State Allocating Agency" utility allowance estimate (agency_estimate) — required default for LIHTC/HOME units placed in service after 8/23/2013, absent a project-based Section 8/RD or voucher exception

MaineHousing LIHTC Allocating Agency Utility Allowance Estimates (regional charts, expanded to 7 regions effective 1/1/2026) with companion Utility Allowance Guide flowchart ↗

Utility Allowance Guide (MaineHousing Asset Management, eff. 1/13/2021); Asset Mgmt. Notice 2024-01, §II "LIHTC Allocating Agency Utility Allowances"; MSHA Rule 99-346 Ch. 5 "Energy Cost and Utility Allowance Determinations" §4 (A–C). The QAP itself (Ch. 16, 2027-2028) has no dedicated UA section — it only references utility allowances in rent recordkeeping (§9.B.3) and adds a "Utility Monitoring" reporting requirement (§10.F).

YOUR NEXT STEPS

Development guides for Maine

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 monitoring, cost certification, and getting to Form 8609 PHASE 11Compliance, Year 15, and Maine's 45-year extended-use commitment

Use the LIHTC feasibility checklist →