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.

The 2024-2025 QAP

These documents have been reviewed and approved by the Minnesota Housing's board of directors and the Walz/Flanagan Administration.

2024-2025 Qualified Allocation Plan (QAP) (pdf)
2024-2025 Methodology Guide (pdf)
2024-2025 Self-Scoring Worksheet (pdf)

The Request for Proposals

This 2024-2025 QAP is applicable for the following Multifamily Consolidated RFPs and HTC funding rounds:

2023 Multifamily Consolidated RFP/2024 HTC Funding Rounds
2024 Multifamily Consolidated RFP/2025 HTC Funding Rounds

For more information and to learn when funding is available visit the RFPs

The 2026 - 2027 QAP

Minnesota Housing has begun developing the 2026-2027 QAP. We will share an initial draft with proposed changes in June 2024 via our eNews. Sign up to receive our eNews alerts.

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

Historic QAP Documents

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

2026-2027 QAP Engagement

QAP and Funding Priorities Information Session

Minnesota Housing hosted a virtual information session, open to the public, partners, cities and industry professionals throughout Minnesota. Discussions on the QAP included timelines and engagement opportunities. Watch the recorded Video | Presentation slides (December 13, 2023)

2024-2025 QAP Engagement

Learn more about the HTC and QAP process by reviewing the recorded historical event sessions from the 2024-2025 QAP, which were designed for community members and others interested in the strategic and policy direction of the QAP.

Qualified Allocation Plan 2024-2025 Funding Priority Information Session (1:20:08) Presentation Slides and Early Feedback – Wednesday, December 15, 2021
Qualified Allocation Plan 2024-2025 Funding Priorities (1:05:32) Presentation Slides – Thursday, June 9, 2022
Qualified Allocation Plan 2024-2025 Public Hearing (1:10:18) Presentation Slides – Tuesday, October 4, 2022
2024-2025 QAP Public Comments Round 1 – July 2022
2024-2025 QAP Public Comments Round 2 – September-October 2022
Summary of Engagement Feedback and Approved Changes

The 2024-2025 QAP materials are located on the HTC webpage

2022-2023 QAP Engagement

2022-2023 QAP

2021 QAP Engagement

QAP 2021 Webinar Recording (47:20) Presentation Slides
HTC 101: Approved 2021 QAP Overview Webinar (1:00) Presentation Slides
QAP History
2021 QAP Composite Map - Greater Minnesota
2021 QAP Composite Map - Metro

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.