State · LIHTC 2026
LIHTC in Connecticut: 2026 allocations, QAP and data
Connecticut Housing Finance Authority (CHFA) allocates Connecticut's housing tax credits. The population-based part of Connecticut's 2026 9% credit ceiling, before carryforwards and returned credits, is $12,599,902. That is $3.416 times 3,688,496 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $497,946,960 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Connecticut Housing Finance Authority (CHFA) |
|---|---|
| Tax credit program page | CHFA LIHTC page |
| Current QAP | Low-Income Housing Tax Credit 2026 Qualified Allocation Plan (2026) |
| QAP status | Adopted Sept 25, 2025; approved Oct 1, 2025. 2027 and 2028 QAP posted: chfa.org link |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 3,688,496 | 29th of 52 |
| 9% ceiling, population amount | $12,599,902 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $497,946,960 | $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 171 Connecticut census tracts in qualified census tracts, spread across 9 counties. 1 nonmetropolitan county is a difficult development area. In metro areas, 40 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 |
|---|---|
| Capitol Planning Region | 58 |
| Greater Bridgeport Planning Region | 31 |
| South Central Connecticut Planning Region | 27 |
| Naugatuck Valley Planning Region | 21 |
| Western Connecticut Planning Region | 15 |
Nonmetro DDA counties: Northwest Hills Planning Region.
Metro areas with Small Area DDAs: Bridgeport-Stamford-Danbury, CT MSA; Bridgewater town, CT Exception Area; Easton town, CT Exception Area; Fairfield town, CT Exception Area; Greenwich town, CT Exception Area; Hartford-West Hartford-East Hartford, CT MSA; New Canaan town, CT Exception Area; New Haven, CT MSA; New Milford town, CT Exception Area; Norwich-New London-Willimantic, CT MSA; Old Saybrook town, CT Exception Area; Stamford town, CT Exception Area; Stratford town, CT Exception Area; Trumbull town, CT Exception Area; Waterbury-Shelton, CT MSA; Weston town, CT Exception Area.
Every Connecticut qualified census tract, with its population, poverty rate and median income, is on the Connecticut 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 Connecticut
HUD's database lists 433 Connecticut properties financed with housing tax credits that the allocating agency still monitors, with 19,404 income-restricted units. The largest city totals are below; see all cities on the Connecticut apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Hartford | 80 | 3,642 |
| New Haven | 60 | 2,887 |
| Bridgeport | 41 | 1,765 |
| Stamford | 32 | 1,724 |
| Waterbury | 35 | 875 |
| New London | 6 | 861 |
| Meriden | 12 | 528 |
| Bristol | 7 | 510 |
| Manchester | 5 | 504 |
| Torrington | 7 | 409 |
| County | Properties | Restricted units |
|---|---|---|
| 09003 | 140 | 6,114 |
| 09009 | 120 | 5,232 |
| 09001 | 110 | 4,612 |
| 09011 | 24 | 1,716 |
| 09005 | 12 | 595 |
| 09015 | 12 | 404 |
| 09013 | 7 | 382 |
| 09007 | 8 | 349 |
For buyers and lenders: the Connecticut 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 Connecticut
A 9% deal in Connecticut competes for CHFA's 2026 ceiling of $12,599,902 (population amount) under the Low-Income Housing Tax Credit 2026 Qualified Allocation Plan. A 4% deal needs an award from the state's $497,946,960 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 Connecticut's 171 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 348 Connecticut properties on this site's city pages, 17% of those reporting the field were financed with tax-exempt bonds and 71% took 9% (70% present value) credits; 21 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 Connecticut deal: get a financing quote.
State housing tax credit
No state LIHTC found. No state LIHTC. CT's state credit is the Housing Tax Credit Contribution (HTCC) program: up to $10M a year in business tax credits for contributions to nonprofit housing, not a LIHTC. (primary source)
More Connecticut data
- Connecticut 2026 income and rent limitsby town
- Connecticut tax credit apartmentsby city
- Connecticut QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Coloradoprevious
- LIHTC in Delawarenext
- All statescompare
Questions people ask
How much 9% LIHTC does Connecticut get in 2026?
The population part of Connecticut's 2026 housing credit ceiling is $12,599,902: the greater of $3.416 per resident or $3,953,600, applied to the 3,688,496 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 Connecticut?
Connecticut Housing Finance Authority (CHFA). It awards 9% credits under its qualified allocation plan (Low-Income Housing Tax Credit 2026 Qualified Allocation Plan, 2026) and sets the rules 4% bond deals must meet to receive credits.
Does Connecticut have a state low-income housing tax credit?
Not a state LIHTC as of October 2026. No state LIHTC. CT's state credit is the Housing Tax Credit Contribution (HTCC) program: up to $10M a year in business tax credits for contributions to nonprofit housing, not a LIHTC.
Financing a Connecticut tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Connecticut 4% and 9% deals.