HUD designations · 2027 vs 2026
2027 vs 2026 QCT and DDA changes
HUD's 2027 list adds 1,695 qualified census tracts and drops 1,652 compared with 2026, so the total moves from 14,496 to 14,539. Small Area DDAs go from 2,560 ZIP code areas to 2,657 (480 added, 383 dropped), and nonmetropolitan DDA counties from 287 to 286 (83 added, 84 dropped). California, Texas, Florida saw the most QCT changes. The 2027 lists apply to allocations and bond deals after December 31, 2026.
Changes by state
| State | QCTs added | QCTs dropped | Small DDA ZIPs added | Small DDA ZIPs dropped | Nonmetro DDAs added | Nonmetro DDAs dropped |
|---|---|---|---|---|---|---|
| Alabama | 52 | 36 | 2 | 3 | 0 | 1 |
| Alaska | 2 | 1 | 0 | 0 | 0 | 6 |
| Arizona | 23 | 47 | 4 | 12 | 0 | 0 |
| Arkansas | 21 | 20 | 0 | 1 | 1 | 7 |
| California | 229 | 162 | 82 | 51 | 1 | 0 |
| Colorado | 27 | 34 | 1 | 4 | 2 | 1 |
| Connecticut | 20 | 13 | 21 | 5 | 0 | 1 |
| Delaware | 3 | 3 | 0 | 3 | 0 | 0 |
| District of Columbia | 2 | 9 | 1 | 1 | 0 | 0 |
| Florida | 158 | 106 | 20 | 59 | 6 | 0 |
| Georgia | 56 | 74 | 6 | 17 | 15 | 0 |
| Hawaii | 6 | 5 | 1 | 1 | 0 | 0 |
| Idaho | 5 | 3 | 0 | 4 | 3 | 0 |
| Illinois | 52 | 62 | 8 | 5 | 0 | 0 |
| Indiana | 19 | 40 | 14 | 1 | 0 | 0 |
| Iowa | 9 | 13 | 1 | 0 | 0 | 0 |
| Kansas | 13 | 9 | 1 | 1 | 0 | 0 |
| Kentucky | 40 | 40 | 2 | 2 | 1 | 4 |
| Louisiana | 41 | 39 | 5 | 6 | 0 | 13 |
| Maine | 8 | 2 | 16 | 0 | 6 | 0 |
| Maryland | 30 | 19 | 2 | 20 | 0 | 0 |
| Massachusetts | 36 | 28 | 37 | 6 | 0 | 0 |
| Michigan | 54 | 60 | 4 | 3 | 3 | 0 |
| Minnesota | 11 | 20 | 1 | 0 | 0 | 0 |
| Mississippi | 20 | 23 | 2 | 1 | 0 | 20 |
| Missouri | 31 | 20 | 2 | 0 | 0 | 0 |
| Montana | 8 | 5 | 1 | 5 | 0 | 1 |
| Nebraska | 4 | 10 | 0 | 0 | 0 | 0 |
| Nevada | 17 | 12 | 2 | 4 | 0 | 1 |
| New Hampshire | 2 | 2 | 5 | 1 | 2 | 0 |
| New Jersey | 29 | 45 | 56 | 16 | 0 | 0 |
| New Mexico | 20 | 15 | 1 | 4 | 8 | 0 |
| New York | 115 | 102 | 70 | 11 | 3 | 0 |
| North Carolina | 64 | 67 | 20 | 16 | 0 | 9 |
| North Dakota | 1 | 3 | 0 | 0 | 0 | 0 |
| Ohio | 54 | 74 | 4 | 1 | 0 | 0 |
| Oklahoma | 21 | 16 | 4 | 2 | 4 | 0 |
| Oregon | 12 | 9 | 10 | 20 | 4 | 0 |
| Pennsylvania | 56 | 50 | 12 | 6 | 1 | 0 |
| Puerto Rico | 24 | 27 | 1 | 14 | 0 | 0 |
| Rhode Island | 2 | 5 | 7 | 0 | 0 | 0 |
| South Carolina | 32 | 35 | 9 | 8 | 0 | 6 |
| South Dakota | 4 | 4 | 0 | 0 | 0 | 0 |
| Tennessee | 24 | 37 | 1 | 7 | 0 | 4 |
| Texas | 156 | 141 | 19 | 23 | 14 | 7 |
| Utah | 5 | 11 | 0 | 1 | 2 | 0 |
| Vermont | 0 | 4 | 6 | 0 | 3 | 0 |
| Virginia | 23 | 34 | 13 | 8 | 3 | 0 |
| Washington | 24 | 21 | 2 | 29 | 1 | 2 |
| West Virginia | 11 | 15 | 0 | 1 | 0 | 1 |
| Wisconsin | 19 | 19 | 4 | 0 | 0 | 0 |
| Wyoming | 0 | 1 | 0 | 0 | 0 | 0 |
Computed by us from HUD's files for both years (QCT2026.csv and QCT2027.csv; the 2026 and 2027 "DDAs: Data Used to Designate" workbooks), 2026-10-31. Small Area DDA ZIP codes are placed in a state by ZIP prefix. Notices: HUD 2026 QCT and DDA designations, FR Doc. 2025-19007 (Sept. 30, 2025); HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Nonmetropolitan DDA counties
New for 2027 (83): Bradford County; Holmes County; Jackson County; Liberty County; Taylor County; Union County; Baldwin County; Camden County; Charlton County; Elbert County; Franklin County; Gordon County; Irwin County; Polk County; Pulaski County; Randolph County; Stephens County; Sumter County; Ware County; Washington County; Wayne County; Bonner County; Elmore County; Shoshone County; Lee County; Aroostook County; Hancock County; Knox County; Lincoln County; Somerset County; Washington County; Alger County; Lenawee County; Wexford County; Belknap County; Carroll County; Cibola County; Grant County; Lincoln County; Otero County; Quay County; Roosevelt County; San Miguel County; Sierra County; Cortland County; Greene County; Sullivan County; Beckham County; Kingfisher County; Love County; Woodward County; Grant County; Lake County; Malheur County; Wallowa County; Montour County; Brown County; Burnet County; Dallam County; Dawson County; Erath County; Frio County; Gillespie County; Howard County; Parmer County; Polk County; Reeves County; Scurry County; Washington County; Wharton County; Summit County; Wasatch County; Lamoille County; Orange County; Rutland County; Accomack County; Prince Edward County; Westmoreland County; Kittitas County; Cleburne County; Colusa County; Archuleta County; Chaffee County.
Dropped since 2026 (84): Floyd County; Owensboro, KY MSA; Evansville, IN-KY MSA; Pulaski County; Allen Parish; Avoyelles Parish; Caldwell Parish; Claiborne Parish; Franklin Parish; Iberia Parish, LA HUD Metro FMR Area; La Salle Parish; Lincoln Parish; Natchitoches Parish; Red River Parish; Sabine Parish; St. Landry Parish; Webster Parish; Amite County; Bolivar County; Claiborne County; Clarke County; George County; Grenada County; Issaquena County; Jones County; Lafayette County; Lauderdale County; Lawrence County; Lee County; Marion County; Monroe County; Newton County; Noxubee County; Oktibbeha County; Panola County; Pearl River County; Warren County; Dawson County; Esmeralda County; Avery County; Duplin County; Granville County, NC HUD Metro FMR Area; Hertford County; Macon County; Northampton County; Pamlico County, NC HUD Metro FMR Area; Vance County; Wilson County; Barnwell County; Cherokee County; Greenwood County; Newberry County; Orangeburg County; Williamsburg County; Bedford County; Coffee County; Putnam County; White County; Angelina County; Lee County; Montague County; Moore County; Real County; Runnels County; Sterling County, TX HUD Metro FMR Area; Clallam County; Lewis County; Upshur County; Washington County, AL HUD Metro FMR Area; Dillingham Census Area; Haines Borough; Juneau City and Borough; Ketchikan Gateway Borough; Skagway Municipality; Southeast Fairbanks Census Area; Calhoun County; Hempstead County; Howard County; Johnson County; Pine Bluff, AR MSA; Marion County; Polk County; San Miguel County; Windham County, CT HUD Metro FMR Area.
What a change means for a deal
A building in a QCT or DDA can take 130% of eligible basis (IRC 42(d)(5)(B)), which raises its credits by up to 30%. Which year's list counts depends on timing: credits allocated, or bonds issued with the building placed in service, after December 31, 2026 use the 2027 list. A site that loses its designation keeps it if a complete application went in before the 2027 list took effect and the allocation follows within 730 days, and HUD's notice carries a multiphase project's first-phase status to later phases disclosed up front. Sites newly on the 2027 list gain the boost only for allocations under it.
Check one site with the address lookup, see every current tract in a county on its state QCT page (California shown), and size the boost with the credit estimator.
Questions people ask
Which list applies to my deal, 2026 or 2027?
The list in effect when the credits are allocated, or for a bond deal when the bonds are issued and the building is placed in service. The 2027 lists apply to allocations, and bond deals, after December 31, 2026. A site that drops off keeps its old status if a complete application was filed before the new list took effect and credits are allocated within 730 days of that filing (for bond deals, bonds issued or the building placed in service within the 730 days), under section VII of HUD's notice.
Why did a tract drop off the QCT list?
Either it no longer meets the test (at least half of households under 60% of area median gross income, or a poverty rate of 25% or more) on the newer data, or it still qualifies but fell outside the 20% population cap HUD applies to each metro or nonmetro area. HUD ranks eligible tracts, so a tract can drop when others in its area rank higher.
Are the 2026 and 2027 tract numbers comparable?
Yes. Both lists use 2020 Census tracts, so a tract GEOID covers the same area in both years. Small Area DDAs are ZIP Code Tabulation Areas, also from the 2020 Census.
Did your site gain or lose its boost?
Construction, bond, bridge and permanent debt for 4% and 9% deals, sized to the credits you can claim.