State · LIHTC 2026
LIHTC in Arizona: 2026 allocations, QAP and data
Arizona Department of Housing (ADOH) allocates Arizona's housing tax credits. The population-based part of Arizona's 2026 9% credit ceiling, before carryforwards and returned credits, is $26,042,962. That is $3.416 times 7,623,818 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $1,029,215,430 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Arizona Department of Housing (ADOH) |
|---|---|
| Tax credit program page | ADOH LIHTC page |
| Current QAP | 2026 and 2027 Qualified Allocation Plan (2026-2027) |
| QAP status | Two-year plan; final at housing.az.gov link, amended for 2027 (amended copy dated 09/21/2026 per Novogradac mirror). Agency site returns 403 to curl; year not text-verified. |
Agency and QAP links checked 2026-10-30; 4 of them block automated checks (HTTP 403) but are the agency's own published addresses.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 7,623,818 | 14th of 52 |
| 9% ceiling, population amount | $26,042,962 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $1,029,215,430 | $135.00 |
| Formula | greater of $135 × pop or $397,625,000 | per-capita applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 288 Arizona census tracts in qualified census tracts, spread across 13 counties. 7 nonmetropolitan counties are difficult development areas. In metro areas, 102 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Maricopa County | 160 |
| Pima County | 51 |
| Pinal County | 15 |
| Mohave County | 12 |
| Apache County | 9 |
Nonmetro DDA counties: Apache County, Gila County, Graham County, Greenlee County, La Paz County, Navajo County, Santa Cruz County.
Metro areas with Small Area DDAs: Flagstaff, AZ MSA; Lake Havasu City-Kingman, AZ MSA; Phoenix-Mesa-Chandler, AZ MSA; Prescott Valley-Prescott, AZ MSA; Sierra Vista-Douglas, AZ MSA; Tucson, AZ MSA; Yuma, AZ MSA.
Every Arizona qualified census tract, with its population, poverty rate and median income, is on the Arizona QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in Arizona
HUD's database lists 440 Arizona properties financed with housing tax credits that the allocating agency still monitors, with 37,133 income-restricted units. The largest city totals are below; see all cities on the Arizona apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Phoenix | 124 | 13,613 |
| Tucson | 59 | 5,022 |
| Mesa | 24 | 3,004 |
| Glendale | 15 | 2,105 |
| Flagstaff | 15 | 967 |
| Avondale | 8 | 593 |
| Bullhead City | 8 | 530 |
| Casa Grande | 6 | 498 |
| Nogales | 8 | 480 |
| Sierra Vista | 7 | 460 |
| County | Properties | Restricted units |
|---|---|---|
| Maricopa County | 210 | 22,894 |
| Pima County | 60 | 5,060 |
| Pinal County | 20 | 1,446 |
| Yavapai County | 25 | 1,253 |
| Coconino County | 18 | 1,105 |
| Mohave County | 19 | 1,098 |
| Cochise County | 22 | 1,043 |
| Yuma County | 14 | 926 |
| Navajo County | 21 | 837 |
| Santa Cruz County | 9 | 531 |
For buyers and lenders: the Arizona Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in Arizona
A 9% deal in Arizona competes for ADOH's 2026 ceiling of $26,042,962 (population amount) under the 2026 and 2027 Qualified Allocation Plan (2026-2027). A 4% deal needs an award from the state's $1,029,215,430 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in Arizona's 288 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 338 Arizona properties on this site's city pages, 21% of those reporting the field were financed with tax-exempt bonds and 74% took 9% (70% present value) credits; 116 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Arizona deal: get a financing quote.
State housing tax credit
Not confirmed. Arizona had a state LIHTC (ARS 43-1075, 43-1163, 41-3954; ADOH filed an FY2024 State LIHTC report), but those sections are absent from the current ARS index. 2026 status unconfirmed.
More Arizona data
- Arizona 2026 income and rent limitsby county
- Arizona tax credit apartmentsby city
- Arizona QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in American Samoaprevious
- LIHTC in Arkansasnext
- All statescompare
Questions people ask
How much 9% LIHTC does Arizona get in 2026?
The population part of Arizona's 2026 housing credit ceiling is $26,042,962: the greater of $3.416 per resident or $3,953,600, applied to the 7,623,818 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in Arizona?
Arizona Department of Housing (ADOH). It awards 9% credits under its qualified allocation plan (2026 and 2027 Qualified Allocation Plan, 2026-2027) and sets the rules 4% bond deals must meet to receive credits.
Does Arizona have a state low-income housing tax credit?
We could not confirm one from the agency or the statutes as of October 2026. Arizona had a state LIHTC (ARS 43-1075, 43-1163, 41-3954; ADOH filed an FY2024 State LIHTC report), but those sections are absent from the current ARS index. 2026 status unconfirmed.
Financing a Arizona tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Arizona 4% and 9% deals.