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STATE LIHTC RESEARCH

Mississippi
QAP scoring guide.

Mississippi Home Corporation (MHC) · 2026 QAP

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● Verified guideChecked Sep 12, 2026View source QAP ↗
THE POINT TABLE

Competitive scoring

9 categories

null -- no historical winning-score or recent-award-list data was found in the QAP, its addenda, or public MHC materials located during this research; only the stated qualifying minimums (85 points for 9% competitive, 80 points for Tax-Exempt Bond) are documented.

Select a category to read its scoring criteria.

01

Site Location

10 pts
Up to 2 of 4 sub-items, capped at 10 total (Chart 5, p.62): Contributes to a Concerted Revitalization Plan (5 pts, letter from local authority); Qualified Zip Codes (5 pts, no new-construction HTC deals placed/funded in that zip in prior 5 years, also unlocks discretionary 130% basis boost); High Opportunity Area (10 pts, HHI/growth/unemployment census-tract criteria or A-B rated school district, also unlocks discretionary basis boost); Business Development Area (10 pts, site in an MDA-designated shovel-ready BDA tract).
02

Building Standards

7 pts
Up to 7 pts for committing to and certifying either a green building standard (ICC 700 National Green Building Standard - Silver, or Enterprise Green Communities) or the FORTIFIED Multifamily (Gold) resilience standard, with a signed letter of intent and third-party verifier proposal; final certification required before Form 8609 issuance.
03

Development Amenities

6 pts
Up to 6 pts total across community-level amenities appropriate to the tenant population (p.64-67): Service Coordinator (full-time 6 / part-time 3) or Experienced Service Provider contract (6); Advanced Community Services/Classes (2); Neighborhood Services within 3 miles – grocery/pharmacy/bank/hospital (2); Furnished Clubhouse/Community Building (2); On-site Business/Education Center (2); Full perimeter fencing w/ controlled gate (2); Exterior security system (2); Fitness Center (2); On-site Laundry Facility (2); Walking/jogging/biking trail (1); Basketball/volleyball/tennis court (1); Landscaped area with gazebo (1); Playground (2); Development Wi-Fi (1); Multi-purpose bus stop structure (1); MDOT Ride Share participation (1).
04

Unit Amenities

10 pts
Up to 10 pts for a combination of in-unit features (p.67-68): 1-point items – patios (min 6'x8'), outside storage lockers (min 3'x5'), smart thermostat (requires Development Wi-Fi); 2-point items – in-unit washer/dryer, tankless water heaters; 3-point items – security system with alarm on all entry doors/windows, storm doors, storm shelter.
05

Development Type

25 pts
Applicant selects New Construction OR Acquisition/Rehabilitation, not both (p.68-70). New Construction (Chart 6): 10 pts base, plus an optional Lease-Purchase (single-family-to-homeownership) structure. Acquisition/Rehabilitation (Chart 7, states an explicit 'Maximum Points: 25 pts'): Rehabilitation hard costs of $35,000/unit=15 pts, $25,000/unit=10 pts, $15,000/unit=5 pts (up to 15 pts); Historic Development designation (10 pts); Preservation of expiring/at-risk affordable housing (5 pts). NOTE: the category header in the QAP reads 'DEVELOPMENT TYPE UP TO 25 PTS' but the body text underneath states 'up to twenty points may be awarded' – an internal inconsistency in the source document; the 25-point figure is corroborated by Chart 7's own stated maximum.
06

Deeper Targeting

5 pts
5 pts for setting aside ≥15% of total units for households ≤30% of area median gross income (straight-line 50% AMI calculation, not the published 30% AMI MTSP limit), with a 40-year LURA and priority referrals from an MHC-approved housing service provider; electing these points automatically waives the owner's right to a Qualified Contract.
07

Special Needs Housing

13 pts
Mutually exclusive targeted-population election, capped at 13 pts (p.71-72): Elderly – 100% age 62+ or ≥80% age 55+ (10 pts); Housing for Disabled Persons targeted by the Mississippi Affirmative Olmstead Initiative (MAOI) – 7-20% of units set aside, MAOI referral-network MOU required (13 pts); Housing for Veterans – ≥10% of units set aside, VA hospital/clinic support letters (10 pts).
08

Development Experience

13 pts
Up to 13 pts based on a qualified principal member's (≥51% GP ownership, or 49% with nonprofit involvement) developments placed in service 2014-2023 (Chart 8, p.73): 1 development=2 pts, 2=4, 3=6, 4=8, 5 or more=10 pts; plus an additional 3 pts if at least one of those developments is located in Mississippi. Disqualifying history (MS foreclosures since 2011, forced GP removals since 2019, unpaid vendors/contractors) voids these points.
09

Management Experience

20 pts
Up to 20 pts (Chart 9, p.74) for the contracted property management company: Qualified Development(s) experience, managing an LIHTC development placed in service before 1/1/2014 continuously since then (10 pts); Mississippi Developments – at least one qualified development located in MS (5 pts); HTC Certification of the management contact (HCCP, C3P, or SHCM) (5 pts); minus 5 pts if the management entity has an uncorrected major noncompliance issue (IRS Form 8823) not corrected by 12/31/24.
Scoring source

2026 QAP, Addendum A: Selection Criteria (pp. 62-76), which includes the Site Location chart (p.62-63), Building Standards / Development Amenities / Unit Amenities / Development Type charts (pp.64-70), Deeper Targeting and Special Needs Housing (pp.71-72), Development Experience and Management Experience charts (pp.73-74), Point Adjustments (pp.74-75), and Tiebreakers (p.76). Minimum qualifying-score rule at Section 6.3(3) (p.37). Set-Aside pool structure at Section 3 (pp.21-22).

WHEN SCORES ARE CLOSE

Tie-breakers

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

  1. Lowest soft-cost percentage (per Financial Feasibility Form FF-1)
  2. Lowest cost per unit (CPU)
  3. Fewest tax credits required per unit
  4. Site located within a Qualified Census Tract (QCT) over a non-QCT site
MODEL ASSUMPTIONS

Underwriting parameters

2026 QAP, Section 5: Underwriting Criteria (pp. 27-35) — specifically 5.1 Financial Evaluation Analysis / 40% intermediary-cost ceiling (p.28), 5.3 Basis Boost Determination (pp.29-30), 5.4 Minimum Reserve Requirements (pp.30-31), 5.5 15-Year Development Pro Forma / Attachment FF-5: Debt Service Underwriting Criteria (p.31), 5.6 Per Unit Costs / Attachment FF-1 & FF-2 Maximum Construction Cost (pp.31-33), 5.7 Administrative Expenses / Attachment FF-3 (p.33), 5.8 Limits on Fees / Attachment FF-4 Maximum Developer Profit Percentage (pp.33-35). Fee schedule: Section 2.3, Chart 3 (pp.20-21). Source PDF: "2026 QAP_FINAL_Addendum L.pdf," archivemhc.com/htc/2026/ (note: running page headers in the PDF still read "2024 Qualified Allocation Plan," an apparent unedited holdover from a prior year's template, but the document is titled/paginated as the 2026 QAP with 2026 cycle dates in Chart 2).

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: not specified

2026 QAP, Addendum C – Required Documents, Item 9 ("Utility Allowance"), p. 84

YOUR NEXT STEPS

Development guides for Mississippi

Use the LIHTC feasibility checklist →