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Qualified Allocation Plan

Pursuant to Section 42(m)(1)(A) of the Internal Revenue Code of 1986, as amended, and Section 22b(4) of Public Act 346 of 1966, of the State of Michigan, as amended, the Qualified Allocation Plan shall be prepared by the Authority, submitted to the legislature, and approved by the Governor after notice to the public and public hearing. Notice of the public hearing shall be published in four newspapers of general circulation throughout the state at least fourteen days prior to the public hearing. Comments received shall be taken into consideration and a written summary of such comments shall be provided to the Governor together with the request for approval of the Plan. Low income housing tax credit dollars shall be allocated in accordance with this Plan, and any amendments thereto.

Information about deadlines for current or upcoming LIHTC funding rounds can be found in the Current Qualified Allocation Plan below.

If there are questions regarding the information listed below, please contact Carol Thompson in the Low Income Housing Tax Credit program.

Current Qualified Allocation Plan (QAP):

Qualified Allocation Plans for years 2024-2025 and earlier can be found on the Rental Development Archive web page.

Due Dates For Next LIHTC Funding Round:

October 2026 Funding Round

Initial Meeting with CoC Deadline (PSH only)                                                     Friday, July 31, 2026

Waiver Request Due Date                                                                                      Friday, July 31, 2026

Preservation Level 1 Review Due Date                                                                Friday, July 31, 2026

4%/9% Mixed Transaction Level 1 Review Due Date                                         Friday, July 31, 2026

Addendum III Initial Concept Letter Due Date (PSH only)                                Friday, July 31, 2026

Affordable Assisted Living Steering Committee Review Packet Due Date    Friday, July 31, 2026

Notification of Selected Site Due to MSHDA Office of Market Research       Friday, July 31, 2026

Funding Round Due Date                                                                                      Thursday, October 1, 2026

Expected Award Notification Date                                                                        January 2027