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The West Virginia Homeowners Rescue Program is NOW OPEN and accepting applications. Please click here to learn more and apply for assistance.


The West Virginia Housing Development Fund Audit Committee will meet at 9 a.m. Wednesday, September 27. Click here to view the agenda. 

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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, 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.

Current News and Updates

2023 LIHTCP Selected Properties (400.7 KB)
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Credit Allocation Recipients

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 imbedded 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

2023 Schedule of Set-Aside Categories and Amounts

2023 and 2024 LIHTCP Program Calendar

2023 Qualified Census Tracts and Difficult Development Areas–UPDATED

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)

The 2023 per property credit limitation as referenced in the Limitation on Amount of Property Allocation subsection of the Manual is $754,500.

The 2023 “maximum favorable financing rate” as referenced in the Favorable Financing scoring criterion of the Plan is less than or equal to 6% fixed.