LIHTC in North Dakota: 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.

North Dakota is one of 13 jurisdictions (8 states, DC and the four insular areas) that receive the same $3,953,600 minimum, so its credits per resident ($4.95) are above the $3.416 national rate. 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 28 North Dakota census tracts in qualified census tracts, spread across 12 counties. No nonmetropolitan county is a 2027 DDA. No ZIP code area is a 2027 Small Area DDA. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.

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

HUD's database lists 196 North Dakota properties financed with housing tax credits that the allocating agency still monitors, with 7,184 income-restricted units. The largest city totals are below; see all cities on the North Dakota apartments page.

For buyers and lenders: the North Dakota 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 North Dakota

A 9% deal in North Dakota competes for NDHFA's 2026 ceiling of $3,953,600 (population amount) under the 2027 Allocation Plan, Low Income Housing Tax Credit Program. 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 North Dakota's 28 qualified census tracts for 2027 can take the 130% basis boost.

On HUD's records for the 186 North Dakota properties on this site's city pages, 0% of those reporting the field were financed with tax-exempt bonds and 90% took 9% (70% present value) credits; 36 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 North Dakota deal: get a financing quote.

State housing tax credit

Not confirmed. No North Dakota state LIHTC found on NDHFA pages; the Housing Incentive Fund is a state fund, not a LIHTC-style credit. Not confirmed either way.

More North Dakota data

• North Dakota 2026 income and rent limitsby county
• North Dakota tax credit apartmentsby city
• North Dakota QCTs and DDAs2027 lists by county
• Year 15 and Year 30 propertiesby county
• QCT and DDA lookupby address
• Monthly credit ratesIRS
• LIHTC in North Carolinaprevious
• LIHTC in Northern Mariana Islandsnext
• All statescompare