State and local governments sell tax-exempt Housing Bonds, commonly known as Multifamily Housing Bonds, and use the money to finance construction of apartments that are affordable to lower income families. SC Housing's Multifamily Tax-Exempt Bond Financing Program provides permanent real estate financing for property being developed for multifamily rental use. Development teams should have sufficient experience in multifamily rental housing designed for use by low to moderate income tenants to assure the successful completion and operation of the development.
Application Documents
2026 TEB Application - (XLSX) coming soon
2026 TEB Application Checklist (PDF) coming soon
Bond Acknowledgement and Agreements (PDF)
Bond Counsel Designation Request (PDF)
Investment Banker Designation Request (PDF)
Bond Program Disclaimer (PDF)
Exhibit K Previous Participation Certificate (PDF)
Exhibit P Identity of Interest (PDF)
Exhibit R Physical Needs Assessment Certification (PDF)
Exhibit S-2 Primary Market Area Analysis Summary (XLSX)
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)
Exhibit AA Qualified Accessibility Consultant Requirements (PDF)
Disabilities and Affirmative Fair Housing Statement (PDF)
City-County-Legislative Notification (DOCX)
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)
Placed-In-Service
2025 4% PIS Application (XLSX)
2024 4% PIS Application (XLSX)
2023 4% 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 4% 2025 Award (XLSX)
Exhibit J-2 though J-4-CPA Certification 4% 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)
Waiver Request
Waiver Request Form (PDF)
2026 QAP (PDF)
2026 QAP-Certification of Approval (PDF)
2026 Appendix A-Market Study Criteria (PDF)
2026 Appendix B-Development Design Criteria (PDF)
2026 Appendix C1-9% LIHTC (PDF)
2026 Appendix C2-4% TEB (PDF)
2026 Appendix C3-State LIHTC (PDF)
2026 Appendix E-Tax Credit Manual (PDF)
2026 Fee Schedule (PDF)
2026 TEB Schedule (PDF)
2026 TEB Bulletin #1 (PDF) - Published 1/9/2026
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 - Revised 4/8/2025
2025 TEB Schedule - Revised 10/07/2025
2025 Construction Inspection Schedule - Revised 11/13/2025
2025 TEB Application List (PDF) - Published 6/30/2025
2025 TEB Application Ranking - Published 9/25/2025
2025 TEB Application Ranking - Published 10/2/2025
2025 TEB Application Final Ranking - Published 10/28/2025
2025 TEB Bulletin #1 (PDF) - Published 3/6/2025
2025 TEB Bulletin #2 (PDF) - Published 4/8/2025
2025 TEB Bulletin #3 (PDF) - Published 12/5/2025
2024 QAP - Revised 5/29/2024 (PDF)
2024 Appendix A-Market Study Criteria (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 TEB Schedule (PDF) - Revised 9/16/2025
2024 TEB Application List (PDF) - Published 11/6/2024
2024 TEB Final Application Ranking (PDF) – Published 3/3/2025
Exhibit DD-Final Accessibility Inspection Checklist (PDF)
Exhibit DD-2 Final Accessibility Inspection Checklist (XLSX)
Exhibit EE Consultant Accessibility Certification Form (PDF)
Exhibit FF Owner Accessibility Certification (PDF)
2024 TEB Bulletin #1 - Published 8/5/2024 (PDF)
2024 TEB Bulletin #2 - Published 9/17/2024 (PDF)
Proposed & Existing LIHTC and Tax-Exempt Bonds Developments (1988 - 2025) (PDF) - Published 12/15/2025
Proposed & Existing LIHTC and Tax-Exempt Bonds Developments (1988 - 2025) (XLSX) - Published 12/15/2025
Questions regarding the Multifamily Tax-Exempt Bond Financing Program can be submitted via email to TaxExemptBondProgram@schousing.com.