LIHTC in Idaho: 2026 allocations, QAP and data

Agency and qualified allocation plan

Agency and QAP links checked 2026-10-30.

2026 credit ceiling and bond cap

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 34 Idaho census tracts in qualified census tracts, spread across 11 counties. 4 nonmetropolitan counties are difficult development areas. In metro areas, 7 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.

Nonmetro DDA counties: Blaine County, Bonner County, Elmore County, Shoshone County.

Metro areas with Small Area DDAs: Boise City, ID HUD Metro FMR Area; Gem County, ID HUD Metro FMR Area; Idaho Falls, ID HUD Metro FMR Area.

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

HUD's database lists 236 Idaho properties financed with housing tax credits that the allocating agency still monitors, with 10,071 income-restricted units. The largest city totals are below; see all cities on the Idaho apartments page.

For buyers and lenders: the Idaho 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 Idaho

A 9% deal in Idaho competes for IHFA's 2026 ceiling of $6,933,568 (population amount) under the Low-Income Housing Tax Credit Program Qualified Allocation Plan for the State of Idaho (2026 Final QAP). A 4% deal needs an award from the state's $397,625,000 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 Idaho's 34 qualified census tracts for 2027 can take the 130% basis boost.

On HUD's records for the 160 Idaho properties on this site's city pages, 5% of those reporting the field were financed with tax-exempt bonds and 88% took 9% (70% present value) credits; 29 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 Idaho deal: get a financing quote.

State housing tax credit

No state LIHTC found. IHFA's LIHTC page and QAP cover only the federal credit; no state LIHTC found.

More Idaho data

• Idaho 2026 income and rent limitsby county
• Idaho tax credit apartmentsby city
• Idaho QCTs and DDAs2027 lists by county
• Year 15 and Year 30 propertiesby county
• QCT and DDA lookupby address
• Monthly credit ratesIRS
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• LIHTC in Illinoisnext
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