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 set the overall funding priorities for the Annual Consolidated Request for Proposals (Consolidated RFP).

Learn More about the QAP

To learn more about the HTC and QAP process, review the recorded webinars from recent QAPs below. The recordings were designed for community members and others interested in the strategic and policy direction of the QAP. To review the most current QAP and Self-Scoring Worksheet, visit the Housing Tax Credits webpage.

Minnesota Housing's QAP is effective for two years. Minnesota Housing forward allocates HTCs, meaning each Consolidated Request for Proposals (RFP), we allocate HTCs for the next year. The chart below helps illustrate the QAP years, and how the year aligns with the Consolidated RFP and the HTCs.

2022-2023 QAP Year

2021 Consolidated RFP/2022 HTC
2022 Consolidated RFP/2023 HTC 

2024-2025 QAP Year

2023 Consolidated RFP/2024 HTC
2024 Consolidated RFP/2025 HTC

2024-2025 QAP

The Minnesota Housing board approved the 2024-2025 QAP Self-scoring Worksheet. Review the following documents to learn more:

Next Steps

Minnesota Housing will send the QAP to the governor’s office for approval, which is expected by January 2023. The Housing Tax Credits webpage will be updated with final versions of the QAP documents after governor approval.

2024-2025 QAP and Self-Scoring Worksheet Engagement Sessions:

To learn more about the changes, view the following engagement sessions:

Thank you for your interest and partnership in the QAP process.