State · LIHTC 2026
LIHTC in Maine: 2026 allocations, QAP and data
Maine State Housing Authority (MaineHousing) allocates Maine's housing tax credits. The population-based part of Maine's 2026 9% credit ceiling, before carryforwards and returned credits, is $4,833,210. That is $3.416 times 1,414,874 residents. Its 2026 private activity bond cap is the $397,625,000 minimum, and every 4% deal in the state needs a share of it.
Agency and qualified allocation plan
| Allocating agency | Maine State Housing Authority (MaineHousing) |
|---|---|
| Tax credit program page | MaineHousing LIHTC page |
| Current QAP | 2025-2026 Qualified Allocation Plan (Chapter 16 Low-Income Housing Tax Credit Rule) (2025-2026) |
| QAP status | QAP is adopted as agency rule 99-346 Ch. 16 (June 18, 2024 version). Replacement 2027-2028 QAP (Ch. 16 dated May 19, 2026) is posted: mainehousing.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) | 1,414,874 | 43rd of 52 |
| 9% ceiling, population amount | $4,833,210 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $397,625,000 | $281.03 |
| Formula | greater of $135 × pop or $397,625,000 | minimum 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 33 Maine census tracts in qualified census tracts, spread across 9 counties. 11 nonmetropolitan counties are difficult development areas. In metro areas, 26 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 |
|---|---|
| Penobscot County | 9 |
| Androscoggin County | 6 |
| Cumberland County | 5 |
| Kennebec County | 5 |
| Aroostook County | 2 |
Nonmetro DDA counties: Aroostook County, Franklin County, Hancock County, Kennebec County, Knox County, Lincoln County, Oxford County, Piscataquis County, Somerset County, Waldo County, Washington County.
Metro areas with Small Area DDAs: Bangor, ME HUD Metro FMR Area; Cumberland County, ME (part) HUD Metro FMR Area; Lewiston-Auburn, ME MSA; Penobscot County, ME (part) HUD Metro FMR Area; Portland, ME HUD Metro FMR Area; Sagadahoc County, ME HUD Metro FMR Area; York County, ME (part) HUD Metro FMR Area; York-Kittery-South Berwick, ME HUD Metro FMR Area.
Every Maine qualified census tract, with its population, poverty rate and median income, is on the Maine 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 Maine
HUD's database lists 289 Maine properties financed with housing tax credits that the allocating agency still monitors, with 11,169 income-restricted units. The largest city totals are below; see all cities on the Maine apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Portland | 51 | 2,379 |
| Westbrook | 17 | 1,032 |
| Lewiston | 15 | 836 |
| Augusta | 11 | 582 |
| South Portland | 12 | 552 |
| Bangor | 15 | 506 |
| Biddeford | 9 | 361 |
| Auburn | 9 | 318 |
| Old Orchard Beach | 5 | 303 |
| Scarborough | 7 | 301 |
| County | Properties | Restricted units |
|---|---|---|
| Cumberland County | 105 | 4,760 |
| York County | 39 | 1,510 |
| Androscoggin County | 28 | 1,289 |
| Kennebec County | 20 | 939 |
| Penobscot County | 30 | 870 |
| Sagadahoc County | 6 | 321 |
| Waldo County | 11 | 256 |
| Somerset County | 7 | 200 |
| Knox County | 7 | 199 |
| Aroostook County | 7 | 175 |
For buyers and lenders: the Maine 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 Maine
A 9% deal in Maine competes for MaineHousing's 2026 ceiling of $4,833,210 (population amount) under the 2025-2026 Qualified Allocation Plan (Chapter 16 Low-Income Housing Tax Credit Rule). 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 Maine's 33 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 186 Maine properties on this site's city pages, 40% of those reporting the field were financed with tax-exempt bonds and 59% took 9% (70% present value) credits; 73 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 Maine deal: get a financing quote.
State housing tax credit
Yes. 36 M.R.S. 5219-WW, administered by MaineHousing under Ch. 35 rule. $10M allocation limit per calendar year for 2021-2036 years, carryforward allowed, $15M annual max. (primary source)
More Maine data
- Maine 2026 income and rent limitsby town
- Maine tax credit apartmentsby city
- Maine QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Louisianaprevious
- LIHTC in Marylandnext
- All statescompare
Questions people ask
How much 9% LIHTC does Maine get in 2026?
The population part of Maine's 2026 housing credit ceiling is $4,833,210: the greater of $3.416 per resident or $3,953,600, applied to the 1,414,874 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 Maine?
Maine State Housing Authority (MaineHousing). It awards 9% credits under its qualified allocation plan (2025-2026 Qualified Allocation Plan (Chapter 16 Low-Income Housing Tax Credit Rule), 2025-2026) and sets the rules 4% bond deals must meet to receive credits.
Does Maine have a state low-income housing tax credit?
Yes. 36 M.R.S. 5219-WW, administered by MaineHousing under Ch. 35 rule. $10M allocation limit per calendar year for 2021-2036 years, carryforward allowed, $15M annual max.
Financing a Maine tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Maine 4% and 9% deals.