The Fund administers 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 18,400 affordable rental units in West Virginia.

The Low-Income Housing Tax Credit Program is a program for developers of low-income residential rental housing. Individuals cannot receive tax credits through this program. Please follow this link to search for affordable rental housing in West Virginia.

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Current News and Updates

Registration is now open for the 2026 WVHDF LIHTCP Application Workshop which will be held on Thursday, March 5, 2026, from noon until 3:30 pm via Zoom.

A Registration Form must be completed for each attendee.

LIHTCP Application Workshop Registration Form

• The registration fee for the Application Workshop is $50 per person.
• Registration forms with payment are due no later than Thursday, February 26.  Payment may be made in the form of cash, check, or money order, and is due with your registration form.
• A detailed agenda as well as login instructions will be provided to registered attendees in advance of the workshop.
   

Reminder:  Points are awarded for attendance of all sessions of a Fund LIHTCP Application Workshop, which covered the current Plan. Therefore, if you received an attendance certificate for the 2025 workshop, it is not required that you attend this year’s workshop for points eligibility. Last year’s attendance certificates are good for this year (2026) also.

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. It is of note that the three underwriting spreadsheets are embedded in the Fund’s LIHTCP Application (WVHDF Form 1040).

LIHTCP General Information

2025 and 2026 Allocation Plan

2025 and 2026 Tax Credit Manual2025 Schedule of Set-Aside Categories and Amounts

2025 and 2026 LIHTCP Program Calendar

2026 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 2025 per property credit limitation as referenced in the Limitation on Amount of Property Allocation subsection of the Manual is $796,490.

The 2025 “maximum favorable financing rate” as referenced in the Favorable Financing scoring criterion of the Plan is less than or equal to 6% fixed.

• Internal Revenue Service Rules and Regulations 
• Internal Revenue Service and Department of Housing and Urban Development Notices and Rulings
• Internal Revenue Service Forms
• Fund Application Forms