The Housing Tax Credit Program (LIHTC) is designed to provide for-profit and nonprofit developers with an incentive to create and maintain affordable housing. This is the country’s most extensive affordable housing program. Developments that may qualify for credits include new construction, acquisition with rehabilitation, rehabilitation and adaptive reuse. Owners of and investors in qualifying developments can use the credit as a dollar-for-dollar reduction of federal income tax liability. Allocations of credits are used to leverage public, private and other funds in order to keep rents to tenants affordable.
Approved Appraisers
Approved Appraiser List -(PDF)
Approved Market Analysts
Approved Market Analyst List (PDF)
Construction
Form 4 Drawing Analysis Checklist PDF)
Form 5 Construction Inspection Request-25-75% (PDF)
Form 6 Construction Inspection Request-100% (PDF)
Placed-In-Service
Exhibit A PIS Checklist (PDF)
Exhibit C New Construction Attorney Opinion Letter (DOC)
Exhibit D Rehab Attorney Opinion Letter (DOC)
Exhibit E Nonprofit Attorney Opinion Letter (DOC)
Exhibit G Architect and or Professional Engineer Certification (PDF)
Exhibit J-1 (PDF)
Exhibit J-2, J-3, J-4 & CPA Final Schedule (XLSX)
Exhibit M (PDF)
Form Q (XLSX)
Verification of 10% Expenditure
10% Exhibit A Checklist (PDF)
10% Exhibit F Attorney Opinion Letter (DOC)
10% Exhibit H Certificate of 10% Expenditure (PDF)
10% Exhibit I CPA Certification of Costs (DOC)
Waiver Request
Waiver Request Form (PDF)
2026 Draft QAP-Published 10/16/2025
2026 Draft QAP-Published 9/10/2025
2026 Draft QAP-Published 7/22/2025
2026 Draft Appendix C1-Published 10/16/2025
2026 Draft Appendix C1-Published 9/10/2025
2026 Draft Appendix C1-Published 7/22/2025
2026 Draft Appendix C2-Published 10/16/2025
2026 Draft Appendix C2-Published 9/10/2025
2026 Draft Appendix C2-Published 7/22/2025
2026 Draft Appendix C3-Published 9/10/2025
2026 Draft Appendix E Tax Credit Manual-Published 10/16/2025
2026 Draft Appendix E Tax Credit Manual-Published 9/10/2025
2026 Draft Appendix E Tax Credit Manual-Published 7/22/2025
2026 Fee Schedule-Published 9/10/2025
2026 Housing Tax Credit Workshop Presentation
2026 Housing Tax Credit Workshop Playback
2026 QAP Draft Public Hearing Recording
2026 QAP Comments
SC Housing requires all applications and application documentation be submitted through the Secure File Exchange located at https://www.schousing.com/Home/PartnerLogin by the date and time posted on the website. Applications and application documentation submitted through any other method will not be accepted. SC Housing will not be responsible for late delivery of applications and application documentation due to high volume of activity on the website at deadlines. Please note applications and application documentation can be large in size, can take a longer delivery time and the entire application must be received prior to the application deadline. SC Housing will not be liable for delays or other technical issues that may be encountered during application submission.
2025 QAP - Updated 4/8/2025
2025 QAP-Certification of Approval
2025 Appendix A - Market Study Criteria
2025 Appendix B-Development Design Criteria
2025 Appendix C1-9% LIHTC
2025 Appendix C2-Tax-Exempt Bonds
2025 Appendix C3-State LIHTC
2025 Appendix E-Tax Credit Manual
2025 Fee Schedule - Published 4/8/2025
2025 Tax Credit Schedule - Published 9/25/2025
2025 Construction Inspection Schedule - Revised 11/13/2025
2025 9% Preliminary Application Scoring (PDF) - Published 3/14/2025
2025 9% Preliminary Application List (PDF) - Published 2/20/2025
2025 9% Full Application List (PDF) - Published 5/29/2025
2025 9% Full Application Initial Scoring (PDF) Published 6/27/2025
2025 9% Full Application Scoring (PDF) Published 7/24/2025
2025 9% Full Application Scoring (PDF) Published 8/7/2025
2025 9% Full Application Final Point Scores (PDF) - Published 10/2/2025
2025 9% Tax Credit Award List (PDF) - Published 10/22/2025
2025 9% Tax Credit Award Project Timeline (PDF) Published 10/22/2025
2025 9% Tax Credit Full Application (XLSX) - Published 3/11/2025
Exhibit A 9% Tax Credit Full Application Checklist (PDF) - Published 3/25/2025
2025 9% Full Application Scoring Template (XLS)
Exhibit AA Qualified Accessibility Consultant Requirements (PDF)
Disabilities and Affirmative Fair Housing Statement (PDF)
Exhibit C New Construction Attorney Opinion Letter (DOC)
Exhibit D Rehab Attorney Opinion Letter (DOC)
Exhibit E Nonprofit Attorney Opinion Letter (DOC)
Exhibit G Architect and or Professional Engineer Certification (PDF)
Exhibit K Previous Participation Certificate (PDF)
Exhibit O Allocation and IOI Attorney Opinion Letter (DOC)
Exhibit P Identity of Interest (PDF)
Exhibit R Physical Needs Assessment (PDF)
Exhibit S-2 (XLSX)
Exhibit U Utility Allowance Schedule Example (PDF)
Exhibit W Identification of Wetlands Certification (PDF)
Exhibit Y Management Experience Certification (PDF)
Exhibit Z Sustainable Building Certification (PDF)
Form 3 Developer Relocation Certification & Tenant Profile (PDF)
Form CORP (PDF)
Form LLC (PDF)
Form LP (PDF)
City-County-Legislative Notification (DOC)
2025 Preliminary Application Workshop Presentation
2025 Preliminary and Full Application Workshop Recordings
2025 QAP Draft Public Hearing Recording
2025 QAP Initial Draft Review
2025 QAP Developer Roundtable Recording
2025 QAP Developer Roundtable Presentation
2024 QAP (PDF) - Revised 5/29/2024
2024 QAP-Certification of Approval (PDF)
2024 Appendix B-Development Design Criteria (PDF)
2024 Appendix C1-9% LIHTC (PDF)
2024 Appendix C2-Tax-Exempt Bonds (PDF)
2024 Appendix C3-State LIHTC (PDF)
2024 Appendix E-Tax Credit Manual (PDF)
2024 Fee Schedule (PDF)
2024 9% Tax Credit Award Project Timeline (PDF)
2024 9% Tax Credit Application (XLSX) - 5/1/2024
2024 9% Tax Credit Preliminary Application Point Scores (PDF) - Published 4/4/2024
2024 9% Tax Credit Full Application Preliminary Scoring (PDF) - Published 7/1/2024
2024 9% Tax Credit Full Application Point Scores (PDF) - Published 9/4/2024
2024 9% Tax Credit Full Application Point Scores (PDF) - Published 9/23/2024
2024 9% Tax Credit Award List (PDF) - Published 11/18/2024
2024 Bulletin #1 (PDF) - 2/8/2024
Public Notice (PDF) - 9/8/2023
Proposed & Existing LIHTC and Tax-Exempt Bonds Developments (1988 - 2024) (PDF) - Published 10/22/2025
Proposed & Existing LIHTC and Tax-Exempt Bonds Developments (1988 - 2024) (XLSX) - Published 10/22/2025
Questions regarding the Housing Tax Credit Program (LIHTC) can be submitted via email to TaxCreditQuestions@schousing.com.