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 the release of additional proposed changes resulting from public comments on the 2026-2027 Qualified Allocation Plan (QAP), including the Self-Scoring Worksheet and the Methodology Guide. The documents are available for review. 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.

In June 2024, we published the initial proposed changes to the 2026-2027 QAP, held engagement sessions, received public comments, and held a virtual public hearing. Staff reviewed and considered all feedback while preparing a second draft of proposed changes.

In September 2024, we published a second draft of proposed changes, held another virtual public hearing and received additional public comments. Staff is reviewing and considering that feedback while preparing a final draft.

The formal comment period is now closed.

Please review the following documents to learn more.

Documents released September 2024:

1. Summary of Proposed Changes Resulting from Public Comment
2. Qualified Allocation Plan
3. Self-Scoring Worksheet
4. Methodology Guide
5. Innovative Construction Techniques Guidance

Documents released June 2024:

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:

Presentation and final action on the 2026-2027 QAP and the Methodology Guide are expected to be presented at Minnesota Housing's board meeting in November 2024.

Thank you to everyone who shared their time and feedback on the proposed 2026-2027 QAP.

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.