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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.
If there are questions regarding the information listed below, please contact Carol Thompson in the Low Income Housing Tax Credit program.
Modifications To The Qualified Allocation Plan (QAP) for 2026-2027:
MSHDA will hold a virtual informational hearing on October 30, 2024 to take comments and suggestions for modifications to the QAP for 2026-2027. This informational hearing will be held via Microsoft Teams on October 30, 2024 from 10am-12pm:
- Tribal Nations Consultation
The State of Michigan has a unique government-to-government relationship with each of Michigan's federally recognized Tribal Nations, and that relationship is shaped by accords, compacts, statutes, court opinions, and a multitude of intergovernmental interactions. In 2019, Governor Whitmer signed Executive Directive 2019-17 to reaffirm and extend Michigan's commitment to recognize the sovereignty and right of self-governance of Michigan's federally recognized Tribal Nations. Under this Executive Directive, each state department and agency is required to have a tribal consultation policy and a tribal liaison to streamline communication between governments. Tribal consultation is a formal process designed to facilitate meaningful and effective decision-making on matters of shared concern between the State and Tribal Nations. Either government can identify when consultation is necessary and provide a request to consult. Notification and additional information is included in the Executive Directive. Consultations are attended by the highest elected or appointed official for each government entity or their designees. Government leaders may also choose to invite staff or hired affiliates with subject-matter expertise. [ Governor Whitmer Signs Executive Directive to Strengthen Tribal-State Relations ]
Current Qualified Allocation Plan (QAP):
- Staff Report for the 2024 QAP
- Qualified Allocation Plan 2024
- Scoring Summary 2024 (PDF) Updated 08/07/2024
- Scoring Summary 2024 (Excel) Updated 08/07/2024
- Letter from Governor approving 2024 QAP
QAPs From Past Years:
- Second Amendment to 2022 Qualified Allocation Plan
- Letter from Governor approving Second Amendment to 2022 QAP
- Staff Report for the 2022 QAP
- Qualified Allocation Plan 2022
- Scoring Summary 2022
- Letter from Governor approving 2022 QAP
- Staff Report for the 2021 QAP
- Qualified Allocation Plan 2021
- Scoring Summary 2021
- Letter from Governor approving 2021 QAP
- Staff Report for the 2019 QAP
- Qualified Allocation Plan 2019
- Scoring Summary 2019
- Letter from Governor approving 2019 QAP
- Amendment to 2017 QAP
- Staff Report for the 2017 QAP
- Qualified Allocation Plan 2017
- Scoring Summary 2017
- Staff Report for the 2015 QAP
Qualified Allocation Plan 2015
Scoring Summary 2015 - Staff Report for the 2013 QAP
Qualified Allocation Plan 2013
Scoring Summary 2013 - Staff Report for the 2012 QAP
Qualified Allocation Plan 2012
Scoring Summary 2012
Low Income Targeting Spreadsheet 2012 - Preamble to the 2011 QAP
Qualified Allocation Plan 2011
Scoring Summary 2011
Low Income Targeting Spreadsheet 2011 - Preamble to the 2009 QAP
Qualified Allocation Plan 2009
Scoring Summary 2009 - Preamble to the 2008 QAP
Qualified Allocation Plan 2008
Scoring Summary 2008 - Qualified Allocation Plan 2005-2006
Scoring Summary 2005-2006 - Qualified Allocation Plan 2003
- Qualified Allocation Plan 2002
- Qualified Allocation Plan 2001 (Amended)
- Qualified Allocation Plan 2000
- Qualified Allocation Plan 1999
- Qualified Allocation Plan 1998
- Qualified Allocation Plan 1997
- Qualified Allocation Plan 1996
- Qualified Allocation Plan 1995
- Qualified Allocation Plan 1993
- Qualified Allocation Plan 1990