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 15,200 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, the one thing you can do no matter what email service providers you’re using is to add the West Virginia Housing Development Fund to your address book.

Ask a question about this program.

Credit Allocation Recipients

2009 Credit Allocation Recipients (46.2 KB)
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2010 Credit Allocation Recipients (48.3 KB)
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2011 Credit Allocation Recipients (48.7 KB)
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2012 Credit Allocation Recipients (52.0 KB)
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2013 Credit Allocation Recipients (44.2 KB)
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2014 Credit Allocation Recipients (51.5 KB)
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2015 Credit Allocation Recipients (66.6 KB)
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2016 Credit Allocation Recipients (72.6 KB)
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2017 Credit Allocation Recipients (71.5 KB)
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Current LIHTCP News & Updates

2018 SELECTED PROPERTIES

LIHTCP 2017 and 2018 Program Information

2017 & 2018 Allocation Plan (612.8 KB)
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2017 & 2018 Tax Credit Manual (518.8 KB)
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2018 State Housing Credit Ceiling (210.1 KB)
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Per Property Credit Limit For 2018 (440.6 KB)
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As referred to in the Favorable Financing scoring criterion of the 2017 and 2018 Allocation Plan, the “maximum favorable financing rate” is less than or equal to 6% fixed.

2017 and 2018 Program Calender

WVHDF Basic Underwriting Spreadsheets

Analysis Of Intermediary Costs (38.0 KB)
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Analysis Of Property Costs (39.5 KB)
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Determination Of Housing Credit Dollar Amount Needed (16.6 KB)
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Instructions For Uploading Documents To The Procorem Web Portal (2.0 MB)
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Note: The example used for the Application Workshop is included in each underwriting spreadsheet above as well as a blank spreadsheet for use to underwrite your property.

General LIHTCP Information

Internal Revenue Code Section 42 (Updated To Reflect The New Provisions Of The Housing And Economic Recovery Act Of 2008 And The American Recovery And Reinvestment Act Of 2009) (113.2 KB)
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