Housing Tax Credit (LIHTC) | South Carolina Housing

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.

Application Documents

2026 9% Tax Credit Preliminary Application (XLSX)
2026 9% Tax Credit Preliminary Application Checklist - Exhibit A (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)
Exhibit AA Qualified Accessibility Consultant Requirements (PDF)
Disabilities and Affirmative Fair Housing Statement (PDF)

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) -Revised 12/8/2025

Construction Inspection Schedule

2026 Construction Inspection Schedule (PDF)
Progress Report (PDF)

Placed-In-Service

2025 9% PIS Application (XLSX)
2024 9% PIS Application (XLSX)
2022 9% PIS Application (XLSX)
2021 9% PIS Application (XLSX)
2020 9% PIS Application (XLSX)
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 CPA Final Allocation Certification Letter (PDF)
Exhibit J-2 though J-4-CPA Certification 9% 2025 Award (XLSX)
Exhibit J-2 though J-4-CPA Certification 9% 2024 Award (XLSX)
Exhibit J-2 though J-4-CPA Certification 9% 2021-2023 Awards (XLSX)
Exhibit J-2 though J-4-CPA Certification 9% 2020 Award (XLSX)
Exhibit M Certification of Sources and Uses (PDF)
Form Q Rent Roll Addendum (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 Final Draft QAP-Published 12/4/2025
2026 Draft QAP-Published 10/16/2025
2026 Draft QAP-Published 9/10/2025
2026 Draft QAP-Published 7/22/2025
2026 Final Draft Appendix C1-Published 12/4/2025
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 Final Draft Appendix C2-Published 12/4/2025
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 Final Draft Appendix E Tax Credit Manual-Published 12/4/2025
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 12/5/2025
2026 Fee Schedule-Published 9/10/2025
2026 Tax Credit Schedule

2026 Housing Tax Credit Preliminary Workshop Registration

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.