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LIHTC in California: 2026 allocations, QAP and data

California Tax Credit Allocation Committee (CTCAC) allocates California's housing tax credits. The population-based part of California's 2026 9% credit ceiling, before carryforwards and returned credits, is $134,437,736. That is $3.416 times 39,355,309 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $5,312,966,715 ($135 per person).

$134 million2026 9% ceiling (population amount)
$5.31 billion2026 bond volume cap
1,7192027 qualified census tracts
4,977monitored LIHTC properties in HUD's database

Agency and qualified allocation plan

Allocating agencyCalifornia Tax Credit Allocation Committee (CTCAC)
Tax credit program pageCTCAC LIHTC page
Current QAPCTCAC Regulations Implementing the Federal and State Low Income Housing Tax Credit Laws (QAP) (2026)
QAP statusCA's QAP is its regulations (4 CCR 10300+). Adopted Dec 10, 2025 for 2026. Proposed 2027 regs for the Dec 9, 2026 meeting: treasurer.ca.gov link. Bond cap: CDLAC.

Agency and QAP links checked 2026-10-30.

2026 credit ceiling and bond cap

Item2026Per resident
Population (IRS Notice 2026-22)39,355,3091st of 52
9% ceiling, population amount$134,437,736$3.42
Formulagreater of $3.416 × pop or $3,953,600per-capita applies
Private activity bond cap$5,312,966,715$135.00
Formulagreater of $135 × pop or $397,625,000per-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 1,719 California census tracts in qualified census tracts, spread across 48 counties. 18 nonmetropolitan counties are difficult development areas. In metro areas, 563 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.

County2027 QCT tracts
Los Angeles County582
San Diego County131
San Bernardino County118
Riverside County95
Sacramento County79

Nonmetro DDA counties: Amador County, Calaveras County, Colusa County, Del Norte County, Glenn County, Humboldt County, Inyo County, Lake County, Lassen County, Mariposa County, Mendocino County, Mono County, Nevada County, Plumas County, Sierra County, Siskiyou County, Tehama County, Tuolumne County.

Metro areas with Small Area DDAs: Bakersfield-Delano, CA MSA; Chico, CA MSA; El Centro, CA MSA; Fresno, CA HUD Metro FMR Area; Hanford-Corcoran, CA MSA; Los Angeles-Long Beach-Glendale, CA HUD Metro FMR Area; Madera County, CA HUD Metro FMR Area; Merced, CA MSA; Modesto, CA MSA; Napa, CA MSA; Oakland-Fremont, CA HUD Metro FMR Area; Oxnard-Thousand Oaks-Ventura, CA MSA; Redding, CA MSA; Riverside-San Bernardino-Ontario, CA MSA; Sacramento--Roseville--Arden-Arcade, CA HUD Metro FMR Area; Salinas, CA MSA; San Benito County, CA HUD Metro FMR Area; San Diego-Chula Vista-Carlsbad, CA MSA; San Francisco, CA HUD Metro FMR Area; San Jose-Sunnyvale-Santa Clara, CA HUD Metro FMR Area; San Luis Obispo-Paso Robles, CA MSA; Santa Ana-Anaheim-Irvine, CA HUD Metro FMR Area; Santa Cruz-Watsonville, CA MSA; Santa Maria-Santa Barbara, CA MSA; Santa Rosa-Petaluma, CA MSA; Stockton-Lodi, CA MSA; Vallejo, CA MSA; Visalia, CA MSA; Yolo, CA HUD Metro FMR Area; Yuba City, CA MSA.

Every California qualified census tract, with its population, poverty rate and median income, is on the California 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 California

HUD's database lists 4,977 California properties financed with housing tax credits that the allocating agency still monitors, with 395,209 income-restricted units. The largest city totals are below; see all cities on the California apartments page.

CityPropertiesRestricted units
Los Angeles64942,427
San Francisco21921,895
San Jose17319,704
San Diego18018,192
Sacramento14816,890
Oakland12410,048
Fresno807,518
Bakersfield655,334
Long Beach485,158
Santa Rosa554,417
CountyPropertiesRestricted units
Los Angeles County1,17584,087
San Diego County35333,733
Santa Clara County29229,147
Sacramento County21523,983
San Francisco County21921,895
Orange County21721,762
Alameda County27221,473
Riverside County20517,588
Fresno County18113,819
Contra Costa County12912,797

For buyers and lenders: the California 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 California

A 9% deal in California competes for CTCAC's 2026 ceiling of $134,437,736 (population amount) under the CTCAC Regulations Implementing the Federal and State Low Income Housing Tax Credit Laws (QAP) (2026). A 4% deal needs an award from the state's $5,312,966,715 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 California's 1,719 qualified census tracts for 2027 can take the 130% basis boost.

On HUD's records for the 4,403 California properties on this site's city pages, 46% of those reporting the field were financed with tax-exempt bonds and 49% took 9% (70% present value) credits; 1,108 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 California deal: get a financing quote.

State housing tax credit

Yes. California State LIHTC under H&S Code 50199.4-50199.22 and R&T Code 12205, 12206, 17057.5, 17058, 23610.4, 23610.5; CTCAC administers alongside federal credits. (primary source)

More California data

Questions people ask

How much 9% LIHTC does California get in 2026?

The population part of California's 2026 housing credit ceiling is $134,437,736: the greater of $3.416 per resident or $3,953,600, applied to the 39,355,309 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 California?

California Tax Credit Allocation Committee (CTCAC). It awards 9% credits under its qualified allocation plan (CTCAC Regulations Implementing the Federal and State Low Income Housing Tax Credit Laws (QAP), 2026) and sets the rules 4% bond deals must meet to receive credits.

Does California have a state low-income housing tax credit?

Yes. California State LIHTC under H&S Code 50199.4-50199.22 and R&T Code 12205, 12206, 17057.5, 17058, 23610.4, 23610.5; CTCAC administers alongside federal credits.

Financing a California tax credit deal?

Construction, bond, bridge-to-equity and permanent debt for California 4% and 9% deals.

Get a financing quote