Idaho · HUD 2027 designations
Idaho 2027 QCTs and DDAs by county
HUD's 2027 list puts 34 Idaho census tracts, home to 137,740 people in the 2020 Census, in qualified census tracts, across 11 counties; Canyon County (9), Ada County (6), Bannock County (6) have the most. 4 nonmetropolitan counties are difficult development areas. 7 ZIP code areas (ZCTAs) are Small Area DDAs. A building in a QCT or DDA can take 130% of eligible basis. The lists apply to allocations and bond issues after December 31, 2026.
Qualified census tracts by county
| County | 2027 QCTs | Population in QCTs | Monitored LIHTC properties in QCTs |
|---|---|---|---|
| Ada County | 6 | 20,946 | 7 |
| Bannock County | 6 | 17,118 | 1 |
| Bingham County | 1 | 3,009 | 0 |
| Bonneville County | 2 | 10,055 | 1 |
| Canyon County | 9 | 36,308 | 17 |
| Gooding County | 1 | 3,938 | 1 |
| Kootenai County | 2 | 6,547 | 9 |
| Latah County | 2 | 10,436 | 1 |
| Lemhi County | 1 | 3,008 | 2 |
| Lewis County | 1 | 1,539 | 0 |
| Madison County | 3 | 24,836 | 3 |
Sources: HUD 2027 QCT data file (qct_data_2027.xlsx), checked tract by tract against HUD's QCT2027.csv; population from the 2020 Census columns in that file. Properties: HUD's LIHTC database (LIHTCPUB, revised May 28, 2026), monitored properties by 2020 tract.
Nonmetropolitan DDA counties
Every site in these counties is in a 2027 difficult development area: Blaine County, Bonner County, Elmore County, Shoshone County.
Small Area DDA ZIP codes
In metro areas HUD designates DDAs by ZIP Code Tabulation Area. A ZCTA follows ZIP code boundaries closely but not exactly, so check a specific address with the lookup.
| Metro area | 2027 Small Area DDA ZCTAs |
|---|---|
| Boise City, ID HUD Metro FMR Area | 83616, 83637, 83646, 83709, 83716 |
| Gem County, ID HUD Metro FMR Area | 83607 |
| Idaho Falls, ID HUD Metro FMR Area | 83435 |
Changes from the 2026 lists
Compared with HUD's 2026 lists, Idaho gains 5 qualified census tracts and loses 3; 0 Small Area DDA ZIP codes are new and 4 dropped off; 3 nonmetro DDA counties are new and 0 dropped off. A site that dropped off keeps its status for an application filed before 2027 and allocated within 730 days. Every state's changes.
| County | Tracts new for 2027 | Tracts dropped since 2026 |
|---|---|---|
| Bannock County | 14, 16.01 | |
| Ada County | 14.02 | |
| Canyon County | 204.04 | |
| Gooding County | 9601.01 | |
| Kootenai County | 9.02 | |
| Nez Perce County | 9604 | |
| Twin Falls County | 11 |
Nonmetro DDA counties new for 2027: Bonner County, Elmore County, Shoshone County.
Small Area DDA ZIP codes dropped: 83427, 83634, 83642, 83713.
Computed by us from HUD's 2026 and 2027 files; 2026 notice: FR Doc. 2025-19007.
Designations: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
More Idaho data
- LIHTC in Idahoagency, QAP, ceiling
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- The 130% basis boostguide
Financing a Idaho deal in a QCT or DDA?
Construction, bond, bridge and permanent debt for 4% and 9% deals.