STATE LIHTC RESEARCH

Pennsylvania
QAP scoring guide.

Pennsylvania Housing Finance Agency (PHFA) · 2025-2026 QAP

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● Verified guideChecked Sep 12, 2026View source QAP ↗

THE POINT TABLE

Competitive scoring

20 categories

Select a category to read its scoring criteria.

A.1 Underserved Areas

15 pts

Points for General Occupancy developments in 'Areas of Opportunity' (low poverty, limited existing affordable housing, strong market, proximity to jobs — up to 13 pts) plus School Performance Standards (up to 2 pts based on PSSA proficiency scores), OR for Senior Occupancy developments in areas with large senior populations and limited affordable options/proximity to senior amenities (up to 15 pts).

A.2 Community Revitalization Plan

16 (New Construction/Rehab) or 17 (Preservation) pts

For NC/Rehab: points for contributing to an adopted community revitalization plan (5), coordination/significant funding commitments with other CED programs (5), mixed-income unit mix of 15-50% market rate (2), transit-oriented design within 1/2 mile of transit (2), and walkability score thresholds (up to 2). For Preservation: funding coordination (3), risk of market conversion/expiring subsidy with 90%+ occupancy history (4), risk of loss due to critical physical needs 15+ years post-closing (4), mixed-income (2), transit-oriented design (2), walkability (up to 2).

A.3 Social Inequities and Local Disparities

5 pts

Awarded for developments that specifically promote community/economic development and address social inequities, via a required Social Inequities and Local Disparities Certification.

B.1 Income & Rent Targeting

20 pts

Sliding-scale points based on the percentage of units affordable at or below 50% AMI: >10-20%=4, >20-30%=8, >30-40%=12, >40-50%=16, >50%=20.

B.2 Designated Populations & Supportive Services

12 pts

7 base points for a population-specific supportive services plan with dedicated funding, capable provider/coordinator (recommended min. 1 hr/week on-site staffing per 5 units), and staff professional-development commitment; additional 5 points for committing sufficient funds for 15+ years while meeting the staffing minimum.

B.3 Accessible Units

10 pts

New construction: 10 pts for providing 3x the legally required number of fully accessible units, 5 pts for 2x. Preservation: 5 pts for increasing accessible units by ≥5% of total units, 10 pts for ≥10%.

B.4 Affordable Units for Large Families

10 pts

Points scaled to the percentage of affordable 3+ bedroom units (Urban: >15-20%=6, >20-25%=8, >25%=10; Suburban/Rural: >10-15%=6, >15-20%=8, >20%=10). High-rises (7+ stories) and senior housing are ineligible.

B.5 Broadband and Internet Access

5 pts

Awarded for committing to device-sharing programs, free WiFi in common areas, plus either free in-unit internet or an internet utility allowance for low-income tenants.

B.6 PHFA's Section 811 Program Participation

5 pts

Awarded for designating Section 811 units (persons with disabilities, ages 18-61) at ≥10% of units (min. 4-5 units depending on pool), with specified one-bedroom and accessible-unit requirements; requires pre-approval via the Intent to Submit.

C.1 Smart Site Selection

10 pts

5 pts for brownfield sites, 7 pts for blight remediation/residential infill, 10 pts for adaptive reuse of an existing building.

C.2 Certification under a National Green Building Program

10 pts

10 pts for achieving certification under Enterprise Green Communities 2020, LEED v4 BD+C (Silver), or ICC 700-2020 NGBS (Silver) for new construction/substantial rehab; parallel standards (Enterprise Green Communities Moderate Rehab, LEED v4 O+M Certified, ICC 700 Bronze/Compliant) for preservation.

C.3 Energy Efficiency Goals

10 pts

Choose one: Reduced HERS Index below Energy Star baseline (5 pts), Zero Energy Ready Home DOE certification (8 pts), self-certified Zero Energy Ready (3 pts), or Passive House certification (10 pts).

C.4 Build America Buy America (BABA)

5 pts

5 pts for applicants using Agency loan resources (PennHOMES/HTF/PHARE) who agree to follow federal Build America Buy America domestic-content procurement requirements.

D.1 Development Team Experience

41 pts

Points across applicant experience (up to 9, scaled by number of prior Tax Credit developments, or 3 pts for an experienced housing consultant), management agent experience (up to 9, scaled by units managed, or 3 pts for a consultant), attorney experience (2), general contractor experience (2), architect experience (2), and Joint Venture/Small Diverse Business/Veteran Business/Qualified Small Business participation as Owner/Developer (up to 17).

D.2 Material Participation of MBE/WBE/Veteran Businesses

15 pts

Up to 15 pts for material participation of a certified Small Diverse Business or Veteran Business Enterprise across Professional Services, General Contractor, and Sub-Contractors/Vendors roles, scaled by percentage of total development cost (1-4.99% = 1 pt, ≥5% = 2 pts per role).

D.3 Zoning

10 pts

10 pts for full zoning approval already secured (all variances/exceptions included); 5 pts for a qualified attorney/zoning official letter articulating a realistic path to approval.

D.4 Commitment of Funds

27 pts

Points for evidence of fully funded financing with <25% deferred developer fee (5), inclusion of private capital/soft debt scaled by % of TDC (up to 8), assumed debt on preservation/related-party financing (up to 2), funding applied-for/to-be-applied-for (up to 2), PennHOMES funding of ≥$500,000 (2), Agency First Mortgage Financing (5), Project Based Section 8/ACC subsidy for ≥50% of units (2), and real estate tax abatement evidence (1).

D.5 Noncompliance

-10 (penalty) pts

Up to negative 10 points deducted for an Applicant/team member with delinquent payments, material default, missed deadlines, unresolved IRS Form 8823 issues, Restrictive Covenant violations, untimely cost certification causing credit loss, early termination of a prior Tax Credit project, or failure to meet previously-scored selection criteria.

E. Development Cost Savings

10 (SUSPENDED for 2025/2026 — scored as 0) pts

Normally awards points for total development costs below the cycle's median cost per square foot (5 pts at ≥10% below median, 10 pts at ≥15% below), compared within construction-type peer groups; explicitly suspended for the 2025/2026 cycle due to market conditions and excluded from the 232-point total.

F. Complete Application Package

5 pts

5 bonus points for submitting all required exhibits/information per the Application Checklist and Guidelines with no omissions.

Scoring source

2025/2026 Qualified Allocation Plan, §4 "Selection Criteria and Process" and "Exhibit SC2025/2026 – Selection Criteria" (pp.36-60), specifically the "Selection Criteria Scoring Summary Table" (p.41-42) and the detailed category descriptions (pp.42-60).

WHEN SCORES ARE CLOSE

Tie-breakers

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

Higher percentage of units available to residents at or below 50% of area median gross income, as a share of total Tax Credit eligible units
Agency discretion: best fits the Agency's affordable housing priorities and achieves geographic distribution (if the 50% AMI share is tied)
Agency may favor the application that best evidences ability to proceed

MODEL ASSUMPTIONS

Underwriting parameters

Primary QAP: 2025/2026 Qualified Allocation Plan — §2.4 Maximum Competitive 9% Tax Credit Award (p.13); §2.7 4% Tax Credits w/ Tax-Exempt Bonds (p.14); §3.2.20 Financial Feasibility & §3.2.21 Minimum Score (p.27); §3.4 Maximum Per Unit Basis Limitations & §3.5 Developer's Fee (pp.33-34); §5.3-5.4 Waivers (pp.62-63). Companion documents (all at phfa.org/mhp/developers/housingapplication.aspx): 2025 Multifamily Program Guidelines Doc 05 "PHFA Loan Program Guidelines," §"Debt Service Coverage Ratio" (p.79); 2025-2026 Multifamily Application Instructions Doc 07 "Development Cost Limits," §"Development Reserves" (pp.164-166); 2025-2026 Multifamily Application Instructions Doc 06 "Agency Fee Schedule" (pp.154-157); Application Tab 02 "Core Application" — Annual Operating Budget & 15-Year Operating Budget schedules (pp.202-204, 218+).

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: No single statewide default. PHFA's Compliance Manual sets a building-type hierarchy: HUD-regulated buildings must use HUD-approved utility allowances; RHS/USDA-regulated buildings must use RHS-approved utility allowances; "conventional" (non-HUD/RHS) buildings default to the local PHA's utility allowance schedule unless utility-company data shows an alternate amount, and (since a 2008 rule change) an owner may instead request a project-specific estimate from PHFA, use the HUD Utility Schedule Model, or hire a qualified professional for an energy-consumption-model estimate. Units occupied by Section 8 certificate/voucher holders must specifically use the PHA's "Section 8 Existing Housing" utility allowance schedule.

PHFA Tax Credit Program Compliance Manual, Chapter 2, Section 2.3 "Rent and Utility Allowance Requirements" (pp. 4-5). The 2025/2026 QAP itself contains no dedicated utility-allowance section — it only generally cross-references "the Agency's Compliance Program Manual" at QAP Section 2.12 (Compliance).

YOUR NEXT STEPS

Development guides for Pennsylvania

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 through placed-in-service PHASE 11Compliance, Year 15, and Pennsylvania's 40-year extended-use floor

Use the LIHTC feasibility checklist →