STATE LIHTC RESEARCH

Nebraska
QAP scoring guide.

Nebraska Investment Finance Authority (NIFA) · 2026-2028 (three-year cycle: 2026/2027/2028) QAP

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● Verified guideChecked Sep 12, 2026View source QAP ↗

THE POINT TABLE

Competitive scoring

31 categories

Not stated in the QAP, Allocation Plans, Applications, or Scoresheets. Nebraska's LIHTC program is oversubscribed, but no historical winning-score threshold or recent award summary showing actual competitive scores is published in these documents; only the 40-point statutory floor (in "Other Selection Criteria") is disclosed.

Select a category to read its scoring criteria.

Compliance & Extended Use Periods

3 pts

0 pts for the base 15-yr compliance + 15-yr extended use period; 1 pt for +25-yr extended use; 2 pts for +30-yr extended use; 3 pts for waiving the right to a Qualified Contract (mandatory for CRANE and CROWN developments).

Right of First Refusal

2 pts

Owner grants a Right of First Refusal to purchase the development to a qualifying nonprofit (501(c)(3)/(c)(4)) or governmental entity with an affordable-housing purpose and acceptable track record (Exhibit 200).

Eventual Tenant Homeownership (CROWN)

3 pts

Development offers qualified tenants a lease-purchase homeownership option under a CROWN LURA; requires condo regime or separately deedable units (Exhibit 201); selecting this waives Qualified Contract rights.

Preservation

3 pts

Exhibit 202: 2 pts if the development is a federally assisted building at risk of HUD/RD mortgage assignment; 3 pts for preservation of existing affordable housing with an existing PBRA agreement (USDA-RD/HUD) or Choice Neighborhood public-housing conversion; 2 pts for use of federal Historic Rehabilitation Tax Credits meeting Secretary of Interior standards.

Senior Development

2 pts

Development reserved for elderly tenants (55+ or 62+) meeting minimum unit square footage, accessibility features (grab bars, elevators, barrier-free access), and site/transit access requirements; mutually exclusive with Family Development points.

Family Development

1 pts

At least 10% of LIHTC units are 4-bedroom or larger (meeting minimum sq.ft./bathroom standards), with need documented in the market study; cannot combine with Senior Development points.

Mixed Income Development

3 pts

1 pt for >=10% market-rate units, 2 pts for >=15%, 3 pts for >=20%, on contiguous lots; not available to CROWN developments.

Development of Market Rate Units

1 pts

Developer/GP builds market-rate (non-LIHTC) units totaling >=15% of total LIHTC units on contiguous lots, completed before/around the LIHTC placed-in-service date.

Development of Housing in Greater Nebraska

1 pts

Development is located in a county classified as Rural-Urban Continuum Code (RUCC) 7, 8, or 9 (non-metro/rural counties, per USDA ERS classification).

Economic Development Certified/Leadership Certified/Entitlement Community

2 pts

Development is located in an EDCC or LCC as designated by the Nebraska Dept. of Economic Development, or in a CDBG entitlement community.

PHA Referral Agreement

1 pts

Owner commits in writing (Exhibit 205) to work with the local Public Housing Authority to consider PHA waiting-list households as tenants.

Track Record of Applicant, Owner, and/or Consultant

1 pts

1 pt for a documented Nebraska (or at least one placed-in-service) LIHTC track record (Exhibit 206); a -3 point PENALTY applies if the applicant/owner/consultant requested an LIHTC increase on a prior award within the past 12 months.

Management Qualifications and Experience

4 pts

1 pt for a management company with a clean Nebraska LIHTC track record (Exhibit 207, no uncorrected noncompliance in the last 3 years); 2 pts for attendance at the prior year's NIFA LIHTC Compliance Training (Exhibit 208); 1 pt for a current Housing Credit Certified Professional (HCCP) on staff.

Design Standards

8 pts

Exhibit 209, architect-certified: brick/stone exterior >25% of front elevation (2), 100% fiber cement/engineered wood siding (2), polymer-modified or metal shingle roofing (3), street-visible landscaping (2), >=20% units meeting visitability standards (2), >=10% meeting accessibility standards (3), at least 2 exterior additions selected (1) -- capped at 8 points total.

Green Standards

6 pts

Exhibit 209: points for geothermal/active solar (3), smart thermostats (2), Energy Star mechanical equipment (2), R-3.75 windows/doors (1), photocell/timer exterior lighting (1), recycled-content carpet (1), low-VOC paints (1), water conservation (1), waste reduction plan (1), passive solar design (1), or meeting a recognized green building certification program (6) -- capped at 6 points total.

Amenities

8 pts

Exhibit 209: menu of additional-use space (community room, garages, storage, work/school space, storm shelter, pantry), one clothes-washing option (in-unit W/D=3, hookups=1, community laundry=1), outdoor health/wellness features (playground, exercise equipment, sports court, dog park, ceiling fans), and productivity/safety features (medical alert systems, broadband/fiber internet, video security) -- capped at 8 points total.

Project-Based Rental Assistance

4 pts

Select one: 2 pts for a PHA commitment to provide new PBRA or RAD vouchers (Exhibit 210); 4 pts for Section 811 Project Rental Assistance.

Supportive Services

4 pts

Exhibit 211 (Supportive Service Plan/commitment letters): menu across Health, Finance, Education/Counseling/Training, and Community/Care categories (1-3 pts each), selected up to a 4-point cap; mandatory at full points for CRANE Program applications.

Leverage and Collaboration

6 pts

Measures the percentage of the maximum allowable LIHTC/AHTC (at 115% basis boost) actually being requested -- the lower the LIHTC ask relative to that ceiling (i.e., the more leveraged with other capital), the more points: 100% request = 0 pts, scaling up to 49.99% or below = 6 pts. Applicant commits to maintaining this leverage level through Cost Certification.

Proximity to Services (Non-Metro only)

2 pts

Exhibit 213: 0.5 pts each for proximity (within 3 miles, or 0.5 mi for parks/library) to grocery/pharmacy, hospital/medical, schools/daycare/community center, and public park/library.

Community Housing Initiatives (Non-Metro only)

1 pts

Exhibit 214: development is located in a community that has demonstrated active housing activity (new construction, rehab, demolition, etc.) within the prior 24 months, evidenced by a local jurisdiction letter.

Small Community (Non-Metro only)

3 pts

3 pts if located in a community with population <=5,000; 2 pts if population is >5,000 to 15,000.

Areas of High Opportunity (Metro only)

4 pts

Census-tract-level index across 4 sub-indices -- Connectivity, Education, Employment, and Housing & Health -- each worth up to 1 point based on tract data thresholds (e.g., commute time, internet access).

DHHS-DBH Referral Commitment

1 pts

Exhibit 218: commitment and proof of delivery to a regional Behavioral Health System (one of Nebraska's 6 DHHS regions) for referrals; not eligible if the development also selects Section 811 PRA.

Qualified Census Tract / Community Revitalization

2 pts

Exhibit 215: development is in a Qualified Census Tract and contributes to a concerted community revitalization plan (letter and plan copy required).

Neighborhood Plan or Choice Neighborhood

1 pts

Exhibit 216: development is part of a documented Neighborhood Plan or a Choice Neighborhood initiative.

Housing and Healthcare Component (H3C priority)

See criteria

Not a point category -- evaluated/prioritized separately by NIFA. Developments with a qualifying healthcare-provider commitment letter (investment, participation, and response to articulated health needs) are prioritized for NIFA's Healthy Housing, Healthy Communities (H3C) multifamily lending funds and receive Conditional Reservations ahead of standard point-ranked applications, up to the amount of available H3C funding.

Targeting Gross Rents to Lower Levels (NIFA Scored Criteria)

5 pts

3 pts if >=10% of LIHTC units target rents affordable at <=40% AMI; plus 2 pts (additive) if >=40% of units target rents at <=50% AMI. Rent-targeting commitments are locked into the LURA for the full 15-year compliance period. CRANE developments must score the full 5 points here.

Efficient Housing Production (NIFA Scored Criteria)

6 pts

Up to 2 pts each (of 6 total) for: total development cost per unit, total development cost per residential finished sq.ft., and LIHTC per occupant -- each benchmarked against other applications in the same set-aside/pool and development type (new construction/adaptive reuse vs. rehab) for that cycle.

Efficient Use of HOME/HTF Funds (NIFA Scored Criteria)

See criteria

Evaluated independently by NDED (not NIFA) for applications requesting HOME/HTF funds -- checks site plans, site control, subsidy commitments, syndicator pricing, financing commitments, DSCR/long-term sustainability, and that the HOME/HTF request does not exceed 25% of the HOME Share Ratio; not a NIFA point score.

Natural Disaster Designation (NIFA Scored Criteria)

2 pts

2 pts for developments in a community that has had a Presidential Disaster Declaration within the prior 3 years, where NIFA determines there was a significant resulting loss of housing.

Scoring source

2026/2027/2028 QAP, 9% LIHTC/AHTC Allocation Plan Section 4.2 "Scoring of Competitive LIHTC Application" and Section 5.3(b) "Evaluation of Threshold Deficiency Correction" (this section's own text refers scoring ties to the Application's "Final Ranking," it is not itself titled "Final Ranking"); 9% LIHTC/AHTC Application, Section G "Description of NIFA/NDED Scored Criteria" and Section H "Final Ranking" (pp. ~26-46 of the Application as paginated within the combined QAP PDF: https://www-nifa-org-files.s3.amazonaws.com/c0d6-32307177-0.0_26-27-28_Full_QAP_Doc.pdf). Full category-by-category point tally is published as standalone documents: "2026/2027/2028 9% Scoresheet" (https://www-nifa-org-files.s3.amazonaws.com/5df4-52307177-2026.27.28_9_percent_scoresheet.pdf) and "2026/2027/2028 4% Scoresheet". The Scoresheet's own stated grand totals are split by geography, not one flat number: Non-Metro Max = 87 points, Metro Max = 85 points (both excluding the two non-numeric priority mechanisms, Housing/Healthcare Component and Efficient Use of HOME/HTF Funds, which are evaluated pass/fail outside the point system). 4% program scoring differences at 4% LIHTC/AHTC Allocation Plan Section 3.3 "Evaluation of the Full LIHTC Application and Threshold Deficiency Correction."

WHEN SCORES ARE CLOSE

Tie-breakers

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

Consideration given to meeting the state's established set-asides
Readiness to proceed: zoning compliance and building permits already issued
Serves the lowest-income tenants, including via project-based vouchers
Commits to the longest affordability period
Prior performance and capacity of the applicant/owner
Most efficient use of LIHTC on a per-unit basis
Location in a Qualified Census Tract tied to a community revitalization plan

MODEL ASSUMPTIONS

Underwriting parameters

2026/2027/2028 QAP -- 9% LIHTC/AHTC Application, "Exhibit 111 -- Development Worksheets (Underwriting Criteria)," item 2, "Minimum Underwriting Guidelines" table (approx. p.22-23 of the 9% Application as paginated within the combined QAP PDF, https://www-nifa-org-files.s3.amazonaws.com/c0d6-32307177-0.0_26-27-28_Full_QAP_Doc.pdf). The identical table and DCR requirement is mirrored in the 4% Bond Application's own Exhibit 111 (approx. p.23-24 of that application). Fee cap language (24% combined developer/contractor/consultant fee cap; 5% acquisition developer fee cap; 7% architect/engineering fee cap) is at Section 9.2 "Maximum Fee Limits" (9% Allocation Plan) and Section 3.4/3.5 (4% Allocation Plan). Fee schedule at "Appendix A -- Fee Schedule" of each Allocation Plan.

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: None mandated as a default for the general case; hierarchy is assistance-driven: RHS method if RHS-assisted; HUD-required allowance if HUD-regulated; mandatory PHA (Section 8 Existing Housing) allowance if a tenant receives HUD rental assistance in a non-RHS/non-HUD-regulated building. Only for buildings with no RHS/HUD assistance does the owner get a free choice among PHA schedule, NIFA Agency Estimate (HUD USM-based), Utility Company Estimate, owner-calculated HUD USM, or Energy Consumption Model.

NIFA Affordable Housing Tax Credit Program Compliance Manual (Updated 12/2021), Chapter 3, "Sources of Utility Allowances," pp. 3-3 to 3-4; consistent boilerplate also appears in the 2026-27-28 9%/4% LIHTC/AHTC Application, "Utility Allowance Calculations" section (p.14 of the 9% application PDF).

YOUR NEXT STEPS

Development guides for Nebraska

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, cost certification, and getting to 8609 PHASE 11Compliance monitoring through the extended-use tail

Use the LIHTC feasibility checklist →