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Qualified Allocation Plan (QAP)

Minnesota Housing's Qualified Allocation Plan (QAP) describes how Low-Income Housing Tax Credits (HTC) are distributed to multifamily rental projects. The QAP combines state and federally legislated requirements as well as priorities from Minnesota Housing's Strategic Plan.

The QAP and Self-Scoring Worksheet outline the overall funding priorities for all the HTC funding rounds and annual Multifamily Consolidated Request for Proposals (RFP). The QAP is effective for two years and forward allocates HTCs. This means for each Multifamily Consolidated RFP, HTCs are allocated for the next year.

The 2024-2025 QAP

These documents have been reviewed and approved by the Minnesota Housing's board of directors and the Walz/Flanagan Administration.

The Request for Proposals

This 2024-2025 QAP is applicable for the following Multifamily Consolidated RFPs and HTC funding rounds:

  • 2023 Multifamily Consolidated RFP/2024 HTC Funding Rounds
  • 2024 Multifamily Consolidated RFP/2025 HTC Funding Rounds

For more information and to learn when funding is available visit the RFPs

The 2026 - 2027 QAP

Minnesota Housing has begun developing the 2026-2027 QAP. We will share an initial draft with proposed changes in June 2024 via our eNews. Sign up to receive our eNews alerts.

The 2026-2027 QAP is applicable for the following Multifamily Consolidated RFPs and HTC funding rounds:

  • 2025 Multifamily Consolidated RFP/2026 HTC Funding Rounds
  • 2026 Multifamily Consolidated RFP/2027 HTC Funding Rounds

Historic QAP Documents

2026-2027 QAP Engagement

2026-2027 QAP Engagement

QAP and Funding Priorities Information Session

Minnesota Housing hosted a virtual information session, open to the public, partners, cities and industry professionals throughout Minnesota. Discussions on the QAP included timelines and engagement opportunities. Watch the recorded Video | Presentation slides (December 13, 2023)

2024-2025 QAP Engagement

2024-2025 QAP Engagement

Learn more about the HTC and QAP process by reviewing the recorded historical event sessions from the 2024-2025 QAP, which were designed for community members and others interested in the strategic and policy direction of the QAP. 

The 2024-2025 QAP materials are located on the HTC webpage

2022-2023 QAP Engagement
2021 QAP Engagement

We encourage you to stay up to date on the development of the QAP and Consolidated RFP funding priorities, policy areas of interest and future opportunities to provide feedback by signing up for our Multifamily Consolidated RFP Updates eNews list.