New Hampshire

Tax credit apartments in Rochester, NH

HUD's database lists 10 properties in Rochester built or rehabbed with low-income housing tax credits: 472 apartments, 460 of them income-restricted. Rents in those units are capped while each property's affordability agreement runs, and you qualify by income; many properties still keep waiting lists.

Equal housing opportunity. Tax credit properties must follow the Fair Housing Act, which bars discrimination because of race, color, religion, sex, disability, familial status or national origin, and they may not refuse an applicant because the applicant holds a Housing Choice (Section 8) voucher (IRC 42(h)(6)(B)(iv)). Properties HUD lists as senior housing may limit who lives there by age only as the Fair Housing Act's housing-for-older-persons exemption allows. To report housing discrimination, call HUD at 1-800-669-9777.

LIHTC Atlas does not own, manage or rent these apartments and does not take applications. Contact each property's management for availability, rents and income rules. Listings come from HUD's database and may be out of date.

Apple Ridge Phase I

114 Rochester Hill Road, Rochester, NH 03820

18 1BR, 16 2BR

Apartments
34
Income-restricted
34
Placed in service
2019

Apple Ridge Phase II

20 Cortland Street, Rochester, NH 03867

18 1BR, 16 2BR

Apartments
34
Income-restricted
34
Placed in service
2022

Arthur H. Nickless Jr. Housing For The Elderly

19 Glenwood Avenue, Rochester, NH 03867

HUD lists it as senior housing · 24 1BR

Apartments
24
Income-restricted
24
Placed in service
2016

Champlin Place

215 Rochester Hill Road, Rochester, NH 03867

HUD lists it as senior housing · 60 1BR, 5 2BR

Apartments
65
Income-restricted
65
Placed in service
2024

Cold Spring Manor II

31 Emerson Ave, Rochester, NH 03867

4 2BR, 8 3BR

Apartments
12
Income-restricted
12
Placed in service
2002

Country Brook Apartments

68-92 Hemingway Drive, Rochester, NH 03079

4 1BR, 92 2BR

Apartments
96
Income-restricted
96
Placed in service
2023

Encore Liuscott

20 Columbus Ave, Rochester, NH 03867

5 1BR, 50 2BR, 3 3BR

Apartments
58
Income-restricted
58
Placed in service
2007

Marsh View Manor

194 Brock St, Rochester, NH 03867

HUD lists it as senior housing

Apartments
12
Income-restricted
n/a
Placed in service
2013

Punch Brook/brookside Place

6 Punch Brook Way, Rochester, NH 03839

89 2BR

Apartments
89
Income-restricted
89
Placed in service
2004

Rochester East

33 Highland St, Rochester, NH 03868

HUD lists it as senior housing · 48 1BR

Apartments
48
Income-restricted
48
Placed in service
2004

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). Properties a state agency has flagged as no longer monitored are left out; properties placed in service after 2024 are not in HUD's database yet.

How tax credit apartments work

Each income-restricted unit has a maximum rent set from the area's income limits: gross rent, including a utility allowance for tenant-paid utilities, can't go above 30% of the income limit for the unit's size. The rent doesn't change with your own income, so a household near the bottom of the range pays the same rent as one near the top. That's different from public housing or a voucher, where you pay a share of what you earn.

To qualify, your household's income has to be at or under the limit the unit is set at, usually 50% or 60% of the area median, and up to 80% in some buildings. Management checks income, and assets, when you apply. A household made up entirely of full-time students generally can't qualify, with exceptions in IRC 42(i)(3)(D) such as single parents and married students filing jointly. More on qualifying.

You can apply with a Housing Choice voucher, and the property can't turn you down because you have one.