Dismiss

ATTENTION: WVHDF has been made aware of a scam email targeting some customers. Please call Loan Servicing at 800-933-1272 if you receive an email you believe is suspicious. 


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.

 

Dismiss

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 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.

Receive program updates directly to your inbox. Click here, then select LIHTCP Mailing List from the dropdown menu to subscribe. 

Ask a question about this program.

Current News & Updates

The Fund has released the 2025 and 2026 Tax Credit Manual. Please see link below.

2025 and 2026 LIHTCP Tax Credit Manual

Credit Allocation Recipients

2024 LIHTCP Credit Allocation Recipients (116.4 KB)
Download PDF View PDF

2023 LIHTCP Credit Allocation Recipients (116.5 KB)
Download PDF View PDF

2022 LIHTCP Credit Allocation Recipients (153.3 KB)
Download PDF View PDF

2021 LIHTCP Credit Allocation Recipients (153.3 KB)
Download PDF View PDF

2020 LIHTCP Credit Allocation Recipients (151.9 KB)
Download PDF View PDF

2019 LIHTCP Credit Allocation Recipients (145.8 KB)
Download PDF View PDF

2018 LIHTCP Credit Allocation Recipients (142.4 KB)
Download PDF View PDF

2017 LIHTCP Credit Allocation Recipients (71.5 KB)
Download PDF View PDF

2016 LIHTCP Credit Allocation Recipients (72.6 KB)
Download PDF View PDF

2015 LIHTCP Credit Allocation Recipients (66.6 KB)
Download PDF View PDF

2014 LIHTCP Credit Allocation Recipients (51.5 KB)
Download PDF View PDF

2013 LIHTCP Credit Allocation Recipients (44.2 KB)
Download PDF View PDF

2012 LIHTCP Credit Allocation Recipients (52.0 KB)
Download PDF View PDF

2011 LIHTCP Credit Allocation Recipients (48.7 KB)
Download PDF View PDF

2010 LIHTCP Credit Allocation Recipients (48.3 KB)
Download PDF View PDF

2009 LIHTCP Credit Allocation Recipients (46.2 KB)
Download PDF View PDF

WVHDF Basic Underwriting Spreadsheets

Fund Underwriting Spreadsheets (40.7 KB)
Download XLS

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

2025 and 2026 Allocation Plan–Coming Soon!

2025 and 2026 LIHTCP Tax Credit Manual

2025 and 2026 LIHTCP Program Calendar

2025 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.