State · LIHTC 2026
LIHTC in Kansas: 2026 allocations, QAP and data
Kansas Housing Resources Corporation (KHRC) allocates Kansas's housing tax credits. The population-based part of Kansas's 2026 9% credit ceiling, before carryforwards and returned credits, is $10,170,184. That is $3.416 times 2,977,220 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $401,924,700 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Kansas Housing Resources Corporation (KHRC) |
|---|---|
| Tax credit program page | KHRC LIHTC page |
| Current QAP | 2026 Qualified Allocation Plan (2026) |
| QAP status | 2026 QAP adopted Sept 29, 2025: kshousingcorp.org link. Final 2027 QAP posted Oct 2026: kshousingcorp.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) | 2,977,220 | 35th of 52 |
| 9% ceiling, population amount | $10,170,184 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $401,924,700 | $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 119 Kansas census tracts in qualified census tracts, spread across 21 counties. 1 nonmetropolitan county is a difficult development area. In metro areas, 3 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 |
|---|---|
| Sedgwick County | 37 |
| Wyandotte County | 25 |
| Shawnee County | 12 |
| Douglas County | 6 |
| Johnson County | 5 |
Nonmetro DDA counties: Kearny County.
Metro areas with Small Area DDAs: Kansas City, MO-KS HUD Metro FMR Area; Wichita, KS HUD Metro FMR Area.
Every Kansas qualified census tract, with its population, poverty rate and median income, is on the Kansas 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 Kansas
HUD's database lists 421 Kansas properties financed with housing tax credits that the allocating agency still monitors, with 14,319 income-restricted units. The largest city totals are below; see all cities on the Kansas apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Wichita | 50 | 2,640 |
| Kansas City | 32 | 1,863 |
| Topeka | 22 | 994 |
| Hutchinson | 17 | 535 |
| Lawrence | 9 | 387 |
| Leavenworth | 6 | 370 |
| Olathe | 7 | 324 |
| Gardner | 9 | 317 |
| Hays | 10 | 311 |
| Manhattan | 11 | 304 |
| County | Properties | Restricted units |
|---|---|---|
| Sedgwick County | 70 | 3,199 |
| Wyandotte County | 34 | 1,911 |
| Johnson County | 28 | 1,647 |
| Shawnee County | 22 | 814 |
| Reno County | 19 | 571 |
| Leavenworth County | 11 | 518 |
| Douglas County | 11 | 441 |
| Butler County | 9 | 355 |
| Miami County | 10 | 324 |
| Ellis County | 11 | 321 |
For buyers and lenders: the Kansas 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 Kansas
A 9% deal in Kansas competes for KHRC's 2026 ceiling of $10,170,184 (population amount) under the 2026 Qualified Allocation Plan. A 4% deal needs an award from the state's $401,924,700 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 Kansas's 119 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 244 Kansas properties on this site's city pages, 12% of those reporting the field were financed with tax-exempt bonds and 92% took 9% (70% present value) credits; 70 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 Kansas deal: get a financing quote.
State housing tax credit
Yes. Kansas Affordable Housing Tax Credit, K.S.A. 79-32,304 et seq. Per HB 2289: 9% match only, capped at $8.8M a year 2026-2028; no 4% match after 2025; no new credits after the 2028 QAP. (primary source)
More Kansas data
- Kansas 2026 income and rent limitsby county
- Kansas tax credit apartmentsby city
- Kansas QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Iowaprevious
- LIHTC in Kentuckynext
- All statescompare
Questions people ask
How much 9% LIHTC does Kansas get in 2026?
The population part of Kansas's 2026 housing credit ceiling is $10,170,184: the greater of $3.416 per resident or $3,953,600, applied to the 2,977,220 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 Kansas?
Kansas Housing Resources Corporation (KHRC). It awards 9% credits under its qualified allocation plan (2026 Qualified Allocation Plan, 2026) and sets the rules 4% bond deals must meet to receive credits.
Does Kansas have a state low-income housing tax credit?
Yes. Kansas Affordable Housing Tax Credit, K.S.A. 79-32,304 et seq. Per HB 2289: 9% match only, capped at $8.8M a year 2026-2028; no 4% match after 2025; no new credits after the 2028 QAP.
Financing a Kansas tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Kansas 4% and 9% deals.