Texas Department of Housing & Community Affairs - Building Homes and Strengthening Communities

Competitive (9%) Housing Tax Credits

General Information

The TDHCA Housing Tax Credit (HTC) Program is one of the primary means of directing private capital toward the development and preservation of affordable rental housing for low-income households. Tax credits are awarded to eligible participants to offset a portion of their federal tax liability in exchange for the production or preservation of affordable rental housing. There are two types of Tax Credits: Competitive (9%) and Non-Competitive (4%). The below information corresponds to the 9% Housing Tax Credit round, which is highly competitive and awarded based on a Regional Allocation Formula (RAF) with additional set asides for developments at risk of losing affordability and subsidy, developments financed through USDA, and those with nonprofit owners. Applications are scored and ranked within their region or set-aside and in accordance with rules and laws outlined in the Qualified Allocation Plan (QAP). For more information on the Competitive Tax Credit process and current application cycle FAQs, visit the FAQs page.

Apply for Funds

2023 9% HTC Carryover Allocation Information

Visit the Apply for Funds page for the Pre-Application, Uniform Multifamily Application, and supplemental program materials needed to complete your application. Visit the NOFAs and Rules page for the Uniform Multifamily Rules and Qualified Allocation Plan detailing scoring, threshold, and other requirements.

2023 9% Competitive Housing Tax Credit Full Application

2023 Supplemental 9% Competitive Housing Tax Credit

2023 9% Competitive Housing Tax Credit Pre-Application

For Non-Competitive (4%) Housing Tax Credit information, visit the 4% Housing Tax Credit page. If you are a Neighborhood Organization looking for the QCP packet or information regarding public comment, please visit the Community Information page.

Additional Guidance and Resources

Additional reference materials for applicants and awardees are included below. For information regarding public hearings and TDHCA Board meetings, please visit the Community Information page. For forums and recent announcements, please visit the Announcements & Forums page. For a list of upcoming events and trainings, please review the Events Calendar.

For Frequently Asked Questions (FAQs) on the current Application cycle, visit the FAQs page.

Post Award Guidance

Visit Asset Management for due dates and items pertaining to the 10% Test, Owner Transfer Information, Amendment Requests, and Cost Certification. Visit the Compliance page for monitoring guidelines, Annual Owner's Compliance Report information, and the Income and Rent tool.