STATE LIHTC RESEARCH

West Virginia
QAP scoring guide.

West Virginia Housing Development Fund (WVHDF) · 2025-2026 QAP

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● Verified guideChecked Sep 6, 2026View source QAP ↗

THE POINT TABLE

Competitive scoring

14 categories

Not stated. Neither the QAP nor any companion document reports a historical winning or "typically competitive" score — only the fixed 500-point minimum threshold to be considered at all.

Select a category to read its scoring criteria.

Property Characteristics (incl. Existing Housing as Part of a Concerted Community Revitalization Plan)

120 (New Supply) / 235 (Existing Low-Income Housing) pts

Umbrella category covering: Set-Aside Categories (up to 50/30 pts — must fit Qualified Non-Profit, Existing LI Housing Preservation, New Supply Non-Rural, New Supply Rural, or Top Off); Existing Housing Most Need/Most Suitable for Rehabilitation (0 New / up to 100 Existing — Fund site-visit tier rating); Type of Financing (up to 45/65 pts — RD/HUD/other government financing or guarantee, Maturing Mortgage with Expiring Project-Based Rental Assistance, Expiring LIHTCP Extended Use Period, Favorable Financing); Existing Housing as Part of a Concerted Community Revitalization Plan; and Property-Based Rental Assistance.

Ability to Produce a Qualified Low-Income Residential Rental Property

180 (both tracks) pts

Covers: Permanent Financing; Syndication of Investment Interests and Tax Credits; Developer Experience in the LIHTCP; Developer's/GP's Post-2008 Timely Delivery of Units in WV and Future Timely Equity Closing Commitment (20-pt negative-point clawback if unmet); General Partner Portfolio Occupancy Rate; Attendance at a Fund LIHTCP Application Workshop covering the current Plan; Pipeline Properties.

Property Location and Housing Needs Characteristics

200 (New Supply) / 100 (Existing Low-Income Housing) pts

Largest and most granular category, covering: LIHTCP Unit Production as a % of Renter-Occupied Housing Units; Median Household Income; % of Households with Gross Rent Burden ≥30% of income; Rental Vacancy Rate (county ACS data); Family and Senior Potential Un-Met Housing Need (net of 2021-2024 new supply); High-Opportunity Location sub-criteria (owner-occupied housing stability, overcrowding [≥1.01 occupants/room], poverty rate, SNAP/food stamp receipt, unemployment rate, bachelor's-degree attainment, School Performance via the WV Schools Balanced Scorecard, proximity to senior amenities, proximity to public transportation).

Sponsor Characteristics

3 (both tracks) pts

Support Services Provided and/or Coordinated by a Non-Profit, Public Housing Authority, or Governmental/Quasi-Governmental Entity — requires ≥2 qualifying services available to residents at least monthly.

Tenant Populations Targeted for Occupancy

20 (both tracks) pts

Applicant elects Option 1 (Tenant Populations with Special Housing Needs) or Option 2 (Tenant Populations of Individuals with Children).

Persons on a Public Housing Waiting List

25 (both tracks) pts

Points for committing units to households drawn from a public housing waiting list.

Properties Committed to Eventual Tenant Ownership

5 (both tracks) pts

Points for a commitment to an eventual tenant-ownership structure (forecloses eligibility for the separate 150-pt longest-affordability preference).

Historic Nature of the Property

20 (both tracks) pts

Points tied to Certified Historic Structure / Historic-Eligible Structure status.

Preference for Properties Serving the Lowest Income Tenants

50 (both tracks) pts

Option 1: tenants at or below 40% AMI, sliding scale 10 pts (5% of units) up to 50 pts (25% of units) — requires project-based rental assistance if Fund soft funds are also used. Option 2: tenants at or below 50% AMI, sliding scale 8 pts (5% of units) up to 40 pts (25% of units).

Preference for Properties Obligated to Serving Qualified Tenants for the Longest Periods of Time

150 (both tracks) pts

150 points for committing to the elected minimum set-aside (50% or 60% AMI) and applicable rent restrictions for 15 years beyond the close of the initial 15-year Compliance Period. Purely optional (not required to participate in LIHTCP); unavailable to properties electing eventual tenant ownership.

Preference for Community Revitalization Properties Located in Qualified Census Tracts

35 (both tracks) pts

Includes a stated scoring alternative; points tied to location within a Qualified Census Tract as part of a Concerted Community Revitalization Plan.

Energy Efficiency and Quality of Housing

185 (New Supply) / 170 (Existing Low-Income Housing) pts

Second-largest category, covering: Masonry Veneer Exterior %; Energy Star Certified Whole-Unit HVAC; Energy Star Certified Appliances; Energy Star Certified Exterior Doors and Windows; Roofing Materials; Energy Star Certified Light Fixtures/Ceiling Fans/Bath Exhaust Fans; Thickness and Warranty of Siding and Trim; Green Building Training for Residential Housing; Reachable Green Space %; Laundry Closet with Washer and Dryer (or hookup only); Interior Unit Square Footage; High-Speed Internet Access; Landscaping Cost Per Unit; Stove Top Fire Suppression or Prevention.

Bonus Points (Top Off Set-Aside only)

+10 (not part of the 993-pt ceiling) pts

10 bonus points for a Top Off Set-Aside property applying in the final calendar year it is eligible to request Credit (e.g., a 2023 Carryover recipient applying again in 2025).

Negative Points (deductions)

Variable, uncapped (not part of the 993-pt ceiling; excluded from the 500-pt threshold comparison) pts

2 points per item for the 1st-2nd unfulfilled Reservation Request Acceptance Checklist item corrected during the Threshold Review period, 3 pts for the 3rd-4th, 4 pts for the 5th-6th, 5 pts for the 7th and beyond; plus a flat 20-point deduction for failing the Developer's/GP's Timely Delivery of Units and Future Timely Equity Closing Commitment.

Scoring source

West Virginia 2025 and 2026 Allocation Plan (QAP): "Summary of Selection and Preference Criteria" (p.17-18, the official category/point summary table) and the full "Selection and Preference Criteria" section (p.19-76) for every sub-criterion; "Bonus Points for Certain Properties Applying to the Top Off Set-Aside Category" and "Negative Points" (p.77); "Property Selection Process," including the minimum-threshold comparison, ranking, and tie-breaker (p.78-83).

WHEN SCORES ARE CLOSE

Tie-breakers

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

Lowest requested Credit per total Interior Unit Square Footage wins the award

MODEL ASSUMPTIONS

Underwriting parameters

West Virginia 2025 and 2026 Tax Credit Manual (companion document to the QAP, at wvhdf.com/wp-content/uploads/2026/02/2025-and-2026-Tax-Credit-Manual.pdf): "Allocation Policies" section — "Developer's Fee" subsection (p.47-51) for fee caps/deferral rules; "State-Designated Basis Boost" subsection (p.59-60) for the DCR and vacancy guideline ranges; "Fund Underwriting Analysis" subsection (p.61) for the general underwriting mandate, referencing Exhibit D's underwriting spreadsheets (Analysis of Intermediary Costs, Analysis of Adjusted Property Costs, Determination of Housing Credit Dollar Amount Needed, near end of Manual); "Processing Fee" section (p.35-40) for the fee schedule; "Limitations on Amount of Property Allocation" (p.42) for per-unit/per-capita credit caps. QAP (2025-2026 Allocation Plan): "Compliance Monitoring Fees" (p.92) for the $35/unit/year fee; "Preference for Properties Serving the Lowest Income Tenants" (p.62-64) for the minimum set-aside/AMI election language. The QAP itself explicitly delegates underwriting methodology to "the Allocation Policies, Fund Underwriting Analysis section of the Manual" (QAP p.79).

OPERATING ASSUMPTIONS

Utility allowance

Preferred method: local_pha

WVHDF Section 42 Tax Credit Compliance Manual (rev. 3/5/2026), "Utility Allowances" section, pp. 14-15; see also 2025-2026 Allocation Plan (QAP), "Rent Increase Request Procedures," pp. 92-93 (QAP itself defers UA procedure to the Compliance Manual)

YOUR NEXT STEPS

Development guides for West Virginia

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 7One soft-money pipeline runs through the QAP; the state's own fund doesn't reach a typical LP PHASE 8One Reservation Request, five hard gates before scoring even starts PHASE 9A one-year test inside a two-year clock, and a December 15 deadline with no extensions PHASE 10The statutory clock, the cost certification, and the road to Form 8609 PHASE 11Compliance, Year 15, and West Virginia's 30-year floor — with a Qualified Contract most owners have to affirmatively give up

Use the LIHTC feasibility checklist →