2025 9% Competitive Tax Credit Application

The Commission administers the Low-Income Housing Tax Credit (LIHTC, Housing Credit) program for affordable housing investments across the state. Tax credits are allocated annually during a designated application round. Projects are evaluated against the Policies and then ranked to determine award status.

Guidance and Resources

For recent program announcements, please visit the 9% Housing Credit Program's main page.

For current allocation lists, visit the 9% Allocation Lists page. Program allocation lists show prioritized project applications expected to receive an allocation of tax credits.

Contact us for pre-application guidance.

Want to receive updates in your inbox? Sign up here

Program Documents

Expand to View Program Documents

• 9% Tax Credit Program Policies (PDF)
• Program Contacts & Application Instructions (PDF)
• Qualified Allocation Plan (QAP) (PDF)
• Rules (PDF)

Pre-Application

Expand to View Pre-Application Forms & Documents

1. Pre-Approval Requests
   1. Total Development Cost (TDC) Limit Schedule
   2. Waiver of the Total Development Cost Limits
   3. Non-Rural State Designated Basis Boost

2025 General Application Forms

Expand to View 2025 General Application Forms

1. Application Checklist
    
2. Combined Funders Application (CFA):
   1. CFA Forms (Excel)
   2. CFA Sections (Word)
       
3. LIHTC Addendum:
   1. LIHTC Addendum Forms (Excel)
   2. LIHTC Rehab Addendum Forms (Excel)
       
4. Application Signature Form (DocuSign)
    
5. Evergreen Sustainable Development Standard (ESDS) Version 4.1
    
6. Utility Inventive Contact Form (PDF)
    

7. Certifications:

   1. Certificate Regarding Financial Solvency and Litigation Status (PDF)
   2. Resolution Granting Signature Authority for Corporations (PDF)
   3. Consent Granting Signature Authority for Partnerships and LLCs (PDF)
   4. Certification of Ability to Contribute Equity to the Project (PDF)
   5. Certification of Consistency with the Plan to End Homelessness (PDF) - Required for PSH
   6. Evergreen Owner Certification (PDF)
   7. Architect Certification of Gross Residential Square Footage (PDF)
   8. Election of Gross Rent Floor Calculation (PDF)
   9. Certification Regarding Acquisition Credit (PDF) - Required for Rehab

Other Applicable Forms & Resources

Expand to View Other Applicable Forms & Resources

1. Additional BINs Request Form (Excel)
    
2. Average Income Test Federal Election
   1. Average Income Test Worksheet (Excel)
   2. Average Income Test Election Owner Certification (PDF)
       
3. Eventual Tenant Ownership Guide for Property Owners and Residents (PDF)
    
4. Subsidy Layering Review (SLR)
   1. HUD SLR Guidelines for HCAs (PDF)
   2.  Appendix A SLR Checklist (PDF)
   3. Attachment A Rent Info & Project Summary (Word)
   4. HUD Form 2880 (PDF)
5. Other Resources
   1. Association of Washington Housing Authorities (AWHA)
   2. Consolidated Plan Jurisdiction List
   3. Credit per Unit, Credit per Project, and Credit per Applicant Limits (PDF)
   4. High or Very High on the Comprehensive Opportunity Index - King County projects only
   5. HUD Fair Market Rents - For use with the Local Funding Commitment Policy
   6. King County Transit Oriented Development Map (PDF)
   7. Rent and Income Limits
   8. Top Job Growth Places List (PDF)
   9. Qualified Census Tract (QCT)
   10. Washington State Indian Reservations for Eligible Tribal Area Points (PDF)
   11. Resource List (PDF)

Contact Us

Call us at 206-464-7139 or 800-767-4663 in WA or email AskUsMHCF@wshfc.org.