Qualified Allocation Plan (QAP)

Minnesota Housing's Qualified Allocation Plan (QAP) describes how Low-Income Housing Tax Credits (Housing Tax Credits) are distributed to multifamily rental projects. The QAP combines state and federally legislated requirements as well as priorities from Minnesota Housing's Strategic Plan.

The QAP and Self-Scoring Worksheet outline the overall funding priorities for all Housing Tax Credit (HTC) funding rounds and the annual Multifamily Consolidated Request for Proposals (RFP). The QAP is effective for two years and forward allocates HTCs. This means for each Multifamily Consolidated RFP, HTCs are allocated for the following year.

The Minnesota Housing board approved the 2026-2027 QAP, which includes the Self-Scoring Worksheet, at the November 21, 2024, board meeting. This QAP will set the funding priorities for the 2025 Multifamily Consolidated RFP/2026 HTC rounds and the 2026 Multifamily Consolidated RFP/2027 HTC Rounds.

The final step is to gain the governor’s approval, which is anticipated to occur by February 2025. The final versions of the QAP documents will be available here and the Housing Tax Credits webpage after approval from the governor’s office.

• 2026-2027 Qualified Allocation Plan
• 2026-2027 Self-Scoring Worksheet
• 2026-2027 Methodology Guide
• Summary of Engagement and Proposed Changes and Review of Public Comments

Thank you to our partners and the public for their feedback throughout the development of the 2026-2027 QAP. We look forward to continuing our work together to find creative solutions to meet Minnesota's housing needs and increase access to affordable and deeply-targeted rental housing.

Initial planning for the development of the 2026-2027 QAP began in June 2023. Minnesota Housing proposed several changes based on research, implementation, partner feedback, and previous public comments.

From November 2023 through March 2024 Minnesota Housing staff gathered feedback from from a variety of stakeholders, including local units of government, community-based organizations, economic development organizations, state agencies, funding and collaborating partners, developers and communities most impacted by housing.  Staff proposed several policy revisions due to the comments from the public.

Please review the following documents to learn more.

Documents released September 2024 for the second public comment period:

• Summary of Proposed Changes Resulting from Public Comment
• Qualified Allocation Plan
• Self-Scoring Worksheet
• Methodology Guide
• Innovative Construction Techniques Guidance

Documents released June 2024 for the initial public comment period:

• Summary of Proposed Qualified Allocation Plan
• Qualified Allocation Plan
• Self-Scoring Worksheet
• Methodology Guide

To help you understand the changes in the documents, you will see the following colors and lines:

To view previous QAP documents, visit our Archived Procedural Manuals and Documents webpage.

We encourage you to stay up to date on the development of the QAP and Consolidated RFP funding priorities, policy areas of interest and future opportunities to provide feedback by signing up for our Multifamily Consolidated RFP Updates eNews list.