STATE LIHTC RESEARCH

New Hampshire
QAP scoring guide.

New Hampshire Housing (formerly New Hampshire Housing Finance Authority, NHHFA) · 2027-2028 (effective March 16, 2026) QAP

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● Verified guideChecked Sep 12, 2026View source QAP ↗

THE POINT TABLE

Competitive scoring

20 categories

Actual 2026 9% round results (8 applications scored, under the prior 2025-2026 QAP, comparable point structure): Grand Total scores ranged from 145 (highest, Sherburne School) down to 107 (lowest funded/scored, Rockland Park Apartments), with the intervening awardees at 134, 127, 125, 121, 117, and 113. The current (2027-2028) QAP's stated minimum-to-be-scored for general-occupancy projects is 106 points, so recent winning scores have clustered just a few points above that floor up through the 140s. Source: NH Housing "2026 LIHTC Final Scores by Category" (published PDF).

Select a category to read its scoring criteria.

1. General Occupancy Units

10 pts

General-occupancy (non age-restricted) projects with at least 25% of total units having 2+ bedrooms.

2. Income Targeting

23 pts

Sub-parts: (a) +5 if ≥20% of units ≤50% AMI; (b) +8 if 10-99% of units ≤30% AMI (also counts toward (a)'s calc); (c) +2 for committing 10% of units as non-LIHTC/market-rate; (d) +8 for electing the Average Income Test set-aside (≥40% of units LIHTC, average LIHTC income band ≤60% AMI).

3. Supportive Housing

15 pts

Mutually exclusive (score only one): (a) 15 pts – general-occupancy projects serving ONLY homeless/veteran households, with mandatory contracted third-party supportive services; or (b) 10 pts – any project type reserving 10-25% of units for households with a member who is disabled, a veteran, or homeless, with a contracted service provider.

4. Service Enriched Housing for Age-Restricted Units

5 pts

Contracting a VNA/homecare agency to provide free onsite health clinics for residents for a minimum of 10 years.

5. Community-Based Supportive Housing – 811 PRA (existing rental property)

2 pts

General-occupancy only. Committing 10% (or 2 units, whichever is greater) of an existing property's units to the Section 811 Project Rental Assistance program.

6. Community-Based Supported Housing – 811 PRA (new construction)

5 pts

General-occupancy only. Committing 10% (or 2 units, whichever is greater) of new units to the Section 811 PRA program.

7. Location

15 pts

Mutually exclusive: (a) 15 pts – project in a city/town with no other previously-approved affordable general-occupancy housing; or (b) 0-8 pts – score from the NH Housing Opportunity Index, summed across its Education/Health/Prosperity/Housing sub-indicators.

8. Project Grants and Assistance

51 pts

(a, up to 15, pick one) new rental-assistance subsidy for ≥50% of units/5+ yrs = 15; new PBV commitment for 20% of units/5+ yrs = 6; RAD conversion with long-term PBRA = 3. (b, stackable, up to 36) proposed long-term funding sources (HTC equity, land donation, CDBG, AHP, RD, grants, other long-term/sponsor loans) tiered by $/unit – proposed: 22/17/12/7/0 pts for >$29,999, $20-29,999, $10-19,999, $5-9,999, <$5,000 per unit; PLUS an additional 14/12/10/8/0 pts at the same $/unit tiers if the funding is firmly committed (not just proposed).

9. Advanced Projects

18 pts

(a, up to ~5) advanced Phase 1 Environmental / Historic Project Review progress; PLUS mutually exclusive (b or c): (b) 5 pts – prior phase of a phased project already LIHTC-approved and ≥50% leased; or (c) 10 pts – 4% and 9% phases developed concurrently ("twinned"), 4% phase ≥55 units.

10. Community Development Component

21 pts

(a, up to 10, pick one path) location in a Community Center Area, OR meets a Walkscore threshold (with transit/utilities), OR Smart Growth components (public water 3 / public sewer 3 / zoning w/o variance 2 / sidewalks 2, summed up to 10); PLUS, only if scored in (a): (b) +3 for QCT + Concerted Community Revitalization Plan; (c) +1 for preserving/renovating existing housing; (d) +5 for preservation/restoration of a historic building using Historic Tax Credits; (e) +2 for location in a federal Opportunity Zone.

11. Project Cost (TDC Weighted Average)

0 pts

Negative-points-only cost-control penalty (not a positive category). Deducts roughly -2 to -20 points depending on how far a project's TDC Weighted Average exceeds the current round's average (5%/10%/25% over, scaled further by whether the project qualifies for high-cost-standard exceptions). Preservation/recapitalization projects are exempt.

12. Sponsor is a PHA or CHDO

4 pts

Sponsor (or GP/managing member) is a Public Housing Authority or an NH Housing-approved Community Housing Development Organization.

13. Management Experience

10 pts

0-10 points scored via the point structure in NH Housing's Management Agent Questionnaire, based on the proposed management agent's experience and performance.

14. Developer/Sponsor Track Record

0 pts

Negative-points-only categories: (a) -1 to -20 for outstanding NH Housing obligations, non-compliance history (NH or other state HFAs), or previously returned/unused credit awards; (b) TBD penalty (equal to the prior category's point value) for failing to fulfill a scoring commitment made in an earlier application round; (c) -5 for having pursued a qualified contract in NH within the last 5 years.

15. Property Amenities

14 pts

(a) up to 12 pts total (capped regardless of how many are included) for on-site community amenities meeting minimum-size specs – community room, patio, community garden, secure unit storage, picnic area, service-coordination office, bike racks; (b) +2 for free password-protected WiFi in community rooms.

16. Energy Efficient Design and Construction

4 pts

(a) +2 for central air conditioning throughout all units and community rooms; (b) +2 for Passive House Certification, or a HERS score of 47 or better (24 or better if also including solar).

17. Renewable Energy

2 pts

Commitment to solar electric array(s) meeting roof-space-maximization criteria, or geothermal heating/cooling with a payback period of 7 years or less.

18. Design and Construction (Accessibility)

4 pts

Mutually exclusive by project type: (a) +2 for new-construction projects designing ≥15% of units as fully accessible (ICC/ANSI A117.1 Type A); or (b) +1 for rehab/preservation projects designing ≥10% of units fully accessible; PLUS (c) +2 for including 3+ universal-design features from a specified list.

19. Affordability Period

3 pts

Commitment to a 75-year LIHTC extended-use/LURA affordability period (beyond the standard 15/30-year compliance/extended-use structure).

Preservation Scoring Matrix (Appendix J) – preservation/recapitalization projects only

40 (structural ceiling if all 6 rows hit Tier 1; NH Housing states 8 as the MINIMUM eligibility threshold to qualify as a preservation project, not the matrix maximum) pts

Additional points layered ON TOP of categories 1-19 for preservation/recapitalization applications only (at least 8 of these points are required toward the 110-point preservation minimum). Top-tier categories (max 8/4/2 pts each): Expiring Affordability Covenants/Risk of Market Conversion; Project-Based Rental Assistance coverage. Second-tier categories (max 6/3/1 pts each): Risk of Loss due to Physical Condition; Risk of Loss due to Financial Viability; Unique Acquisition Opportunity; Leveraged Funds ($/unit tiered). Also used as the preservation-project tiebreaker.

Scoring source

NH Housing 2027-2028 Qualified Allocation Plan (HFA 109, effective March 16, 2026) — https://www.nhhousing.org/wp-content/uploads/2026/05/2027-2028-Qualified-Allocation-Plan.pdf — HFA 109.07 "Scoring and Tiebreakers," p.17-34 (Scoring Criteria table at A, Tiebreakers at B, plus a preservation-specific tiebreaker at HFA 109.04.D); minimum scoring thresholds at HFA 109.06.N, p.16 (this section also states 8 points from the Preservation Scoring Matrix as the MINIMUM to qualify as a preservation project -- not the matrix's maximum); Preservation Scoring Matrix at Appendix J, p.60-61 (6 independently-scorable rows, no stated cap on combining them). Historical results cross-checked against NH Housing's published "2026 LIHTC Final Scores by Category" -- note that document scores the PRIOR (2025-2026) QAP cycle, useful as corroborating evidence but not a 1:1 validation of the current cycle's numbers (at least one category, old 9.d Site Plan Approval, moved from scored to a mandatory threshold item in this QAP).

WHEN SCORES ARE CLOSE

Tie-breakers

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

Greatest number of net new housing units is favored
If still tied, lowest amount of LIHTCs per rent-restricted unit (most efficient use of LIHTCs) is favored
For preservation-project ties specifically (HFA 109.04.D): the project with the most points from the Preservation Scoring Matrix (Appendix J) is favored

MODEL ASSUMPTIONS

Underwriting parameters

NH Housing "Underwriting Standards and Development Policies for Multifamily Finance" (effective 7/10/2024) — Part 5 "Underwriting Requirements," §5.02 Sources of Funds/Developer Fee (p.9-11), §5.03 Income/Operating Expenses incl. Vacancy Rates and Trending (p.12-14), §5.04 Pro Forma/DCR (p.14-15), §5.05 Development Budgets/Reserves (p.15-17), §5.06 Third Party Reports (p.18-20); plus Attachment B "25% Test Policy" and the NH Housing Fee Schedule for Multifamily Housing (Feb. 2026). Companion to QAP HFA 109 (2027-2028 QAP, eff. March 16, 2026), cross-referenced at HFA 109.04.E (Developer Fee), 109.06.B/G (Feasibility & Cost Reasonableness thresholds). All hosted at nhhousing.org/developer-financing/underwriting-development/.

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: local_pha

LIHTC Utility Analysis Grid (Agency Estimate submission template, not a self-serve calculator) ↗

NH Housing, "LIHTC Utility Allowances" policy (rev. Dec. 23, 2020), section "Applicable Utility Allowances," items 1-4(a-f). The 2027-2028 QAP itself (HFA 109, eff. March 16, 2026) contains no dedicated utility-allowance methodology section; it only references utility allowances in passing (investment-limit adjustment language, p.9, and the Appendix I recordkeeping requirement under Treas. Reg. §1.42-5(b), p.54).

YOUR NEXT STEPS

Development guides for New Hampshire

PHASE 1Site sourcing and screening PHASE 2Site control, title, and the diligence clocks PHASE 3Getting to a final, unappealed approval PHASE 4Picking a credit program and competition bucket PHASE 5Restricted rents and the operating pro forma PHASE 6Cost, construction type and the labor package PHASE 7Building the capital stack and closing the gap PHASE 8Assembling and filing the application PHASE 9The post-award clock: reservation to carryover PHASE 10Construction, the 10% test, and getting to 8609 PHASE 11Compliance monitoring through the 55-year tail

Use the LIHTC feasibility checklist →