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The West Virginia Homeowners Rescue Program is CLOSED to all new claims and applications. Visit www.wvhomeresuce.com for more information. You may check the status of your application by logging into the application portal


ATTENTION: Both Single-Family and Multi-Family Borrower Portals will be down for maintenance beginning 7 p.m. Friday, July 19 through Monday, July 22. Click here for other payment options. We apologize for the inconvenience. 

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Fund Helps Transform Historic School Into Affordable Housing

FAIRMONT – Judy Marshall has lived in some unique places in Marion County.

Her previous home once belonged to the grandparents of Olympic gold medalist and Fairmont native Mary Lou Retton.

“I can just see little Mary Lou doing flip flops in the living room,” Marshall said of Retton, who, at the 1984 Olympics in Los Angeles, was the first ever American woman to win the all-around gold medal in gymnastics.

Today, Marshall calls The Miller School Apartments home. Her... Continue Reading

The Fund is responsible for administering the Low-Income Housing Tax Credit Program, which generates low-income residential rental units by encouraging private investment through federal tax credits. Since its inception, this program has produced more than 17,200 affordable rental units in West Virginia.

If you are interested in receiving updates on the Fund’s Low-Income Housing Tax Credit Program,  join the mailing list.

To make sure you do not miss out on any of our emails, add the West Virginia Housing Development Fund to your address book.

Ask a question about this program.

Current News & Updates

The State Housing Credit Ceiling – Set-Aside Categories and Amounts for the 2024 calendar year have been released.

2024 Schedule of Set-Aside Categories and Amounts (Updated 4/25/2024)

For 2024, the Fund’s policies prohibit any reservation or allocation to any one property that exceeds $769,980.  Please refer to the Limitations on Amount of Property Allocation subsection (pages 40 and 41) of the Manual for additional details.

Credit Allocation Recipients

2023 LIHTCP Credit Allocation Recipients (116.5 KB)
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2022 LIHTCP Credit Allocation Recipients (153.3 KB)
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2021 LIHTCP Credit Allocation Recipients (153.3 KB)
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2020 LIHTCP Credit Allocation Recipients (151.9 KB)
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2019 LIHTCP Credit Allocation Recipients (145.8 KB)
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2018 LIHTCP Credit Allocation Recipients (142.4 KB)
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2017 LIHTCP Credit Allocation Recipients (71.5 KB)
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2016 LIHTCP Credit Allocation Recipients (72.6 KB)
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2015 LIHTCP Credit Allocation Recipients (66.6 KB)
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2014 LIHTCP Credit Allocation Recipients (51.5 KB)
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2013 LIHTCP Credit Allocation Recipients (44.2 KB)
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2012 LIHTCP Credit Allocation Recipients (52.0 KB)
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2011 LIHTCP Credit Allocation Recipients (48.7 KB)
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2010 LIHTCP Credit Allocation Recipients (48.3 KB)
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2009 LIHTCP Credit Allocation Recipients (46.2 KB)
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WVHDF Basic Underwriting Spreadsheets

Fund Underwriting Spreadsheets (40.7 KB)
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Above is a link to the Fund’s main underwriting spreadsheets. The three main underwriting spreadsheets used by the Fund are (1) Analysis of Intermediary Costs, (2) Analysis of Property Costs, and (3) Determination of Housing Credit Dollar Amount Needed.  The link is to an Excel file which contains two tabs for each underwriting spreadsheet – one which is a locked example, and a second which is a blank which may be used to enter property-specific information.  It is of note that the three underwriting spreadsheets are embedded in the Fund’s LIHTCP Application (WVHDF Form 1040).

LIHTCP General Information

2023 and 2024 LIHTCP Allocation Plan

2023 and 2024 LIHTCP Tax Credit Manual

2024 Schedule of Set-Aside Categories and Amounts

2023 and 2024 LIHTCP Program Calendar

2024 Qualified Census Tracts and Difficult Development Areas

Internal Revenue Code Section 42 (Updated to reflect the provisions of the Housing and Economic Recovery Act of 2008 and the American Recovery and Reinvestment Act of 2009)

General Instructions for Uploading Files to Microsoft Teams

The 2024 per property credit limitation as referenced in the Limitation on Amount of Property Allocation subsection of the Manual is $769,980.

The 2024 “maximum favorable financing rate” as referenced in the Favorable Financing scoring criterion of the Plan is less than or equal to 6% fixed.