Qualified Allocation Plan (QAP)

Minnesota Housing's Qualified Allocation Plan (QAP) describes how Low-Income Housing Tax Credits (HTC) 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 the HTC funding rounds and 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 next year.

Minnesota Housing is pleased to announce that the proposed 2026-2027 Qualified Allocation Plan (QAP), including the Self-Scoring Worksheet and the Methodology Guide, are now available for review and public comment. The 2026-2027 QAP sets the overall funding priorities for the 2025 and 2026 Multifamily Consolidated Request for Proposals (RFP) and all 2026 and 2027 Housing Tax Credit (HTC) funding rounds. The formal comment period for the QAP is open through 5:00 p.m. Central time, Wednesday, July 3, 2024.

As part of the 2026-2027 QAP development process, Minnesota Housing led and participated in several engagement opportunities between November 2023 and March 2024 to gather early feedback 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 needs. We received early written comments and participated in nine engagement sessions with 512 participants to inform the QAP.

We encourage you to review the proposed QAP changes, participate in upcoming virtual engagement opportunities in order to to hear more about the proposed policy changes, ask questions, share ideas, and provide feedback and comments before the public comment period ends at 5:00 p.m. Central Time on Wednesday, July 3, 2024. If you would like to comment by phone, please contact Kelly Winter at 651.297.5142. Written comments must be submitted by the public comment deadline. Email comments to htc.mhfa@state.mn.us or send by mail to:

Minnesota Housing

ATTN: Tamara Wilson

400 Wabasha St. N

 Suite 400

St. Paul, MN, 55102

Minnesota Housing will review and consider feedback and public comments submitted during the public comment period. Our timeline allows for careful consideration and review of all public comments, including a second public comment period in the fall. Presentation and final action on the 2026-2027 QAP and the Methodology Guide are expected to occur at Minnesota Housing’s board meeting in November 2024.

Thank you for sharing your time and providing feedback on the proposed 2026-2027 QAP.

The 2026-2027 QAP is applicable for the following Multifamily Consolidated RFPs and HTC funding rounds:

• 2025 Multifamily Consolidated RFP/2026 HTC Funding Rounds
• 2026 Multifamily Consolidated RFP/2027 HTC Funding Rounds

Please review the following documents to learn more:

1. Summary of Proposed Qualified Allocation Plan
2. Qualified Allocation Plan
3. Self-Scoring Worksheet
4. Methodology Guide

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

• Language that was deleted – red strikethrough 
• Language that was added – blue double underline
• Language that was moved from the location – green strikethrough
• Language that was move to the location – green double underline

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.