State · LIHTC 2026
LIHTC in Oregon: 2026 allocations, QAP and data
Oregon Housing and Community Services (OHCS) allocates Oregon's housing tax credits. The population-based part of Oregon's 2026 9% credit ceiling, before carryforwards and returned credits, is $14,598,570. That is $3.416 times 4,273,586 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $576,934,110 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Oregon Housing and Community Services (OHCS) |
|---|---|
| Tax credit program page | OHCS LIHTC page |
| Current QAP | 2025 State of Oregon Qualified Allocation Plan for Low-Income Housing Tax Credits (2025-2026) |
| QAP status | QAP is updated every other year; the 2025 QAP governs through the 2026 cycle. A 2027 QAP draft (2027 and 2028 9% cycles) was out for comment through Oct 25, 2026, final due December: oregon.gov link |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 4,273,586 | 27th of 52 |
| 9% ceiling, population amount | $14,598,570 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $576,934,110 | $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 97 Oregon census tracts in qualified census tracts, spread across 21 counties. 16 nonmetropolitan counties are difficult development areas. In metro areas, 19 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 |
|---|---|
| Multnomah County | 31 |
| Lane County | 15 |
| Klamath County | 5 |
| Marion County | 5 |
| Washington County | 5 |
Nonmetro DDA counties: Clatsop County, Coos County, Curry County, Douglas County, Grant County, Hood River County, Klamath County, Lake County, Lincoln County, Malheur County, Sherman County, Tillamook County, Umatilla County, Union County, Wallowa County, Wasco County.
Metro areas with Small Area DDAs: Albany, OR MSA; Eugene-Springfield, OR MSA; Grants Pass, OR MSA; Jefferson County, OR HUD Metro FMR Area; Medford, OR MSA; Portland-Vancouver-Hillsboro, OR-WA MSA; Salem, OR MSA.
Every Oregon qualified census tract, with its population, poverty rate and median income, is on the Oregon 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 Oregon
HUD's database lists 630 Oregon properties financed with housing tax credits that the allocating agency still monitors, with 40,057 income-restricted units. The largest city totals are below; see all cities on the Oregon apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Portland | 196 | 15,772 |
| Eugene | 30 | 1,686 |
| Salem | 23 | 1,641 |
| Gresham | 13 | 1,307 |
| Hillsboro | 15 | 1,031 |
| Beaverton | 8 | 1,025 |
| Bend | 15 | 954 |
| Medford | 15 | 813 |
| Tigard | 9 | 748 |
| Happy Valley | 7 | 669 |
| County | Properties | Restricted units |
|---|---|---|
| Multnomah County | 205 | 16,417 |
| Washington County | 53 | 4,760 |
| Clackamas County | 38 | 2,861 |
| Lane County | 53 | 2,571 |
| Marion County | 37 | 2,417 |
| Deschutes County | 28 | 1,596 |
| Jackson County | 26 | 1,300 |
| Douglas County | 21 | 977 |
| Umatilla County | 21 | 907 |
| Linn County | 16 | 744 |
For buyers and lenders: the Oregon 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 Oregon
A 9% deal in Oregon competes for OHCS's 2026 ceiling of $14,598,570 (population amount) under the 2025 State of Oregon Qualified Allocation Plan for Low-Income Housing Tax Credits (2025-2026). A 4% deal needs an award from the state's $576,934,110 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 Oregon's 97 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 500 Oregon properties on this site's city pages, 39% of those reporting the field were financed with tax-exempt bonds and 65% took 9% (70% present value) credits; 51 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 Oregon deal: get a financing quote.
State housing tax credit
No state LIHTC found. No state LIHTC; it has a different housing credit. Oregon Affordable Housing Tax Credit (OAHTC, ORS 317.097) is a lender credit for cutting loan rates up to 4% on affordable housing, not an equity credit like LIHTC. Statutory annual cap applies. (primary source)
More Oregon data
- Oregon 2026 income and rent limitsby county
- Oregon tax credit apartmentsby city
- Oregon QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Oklahomaprevious
- LIHTC in Pennsylvanianext
- All statescompare
Questions people ask
How much 9% LIHTC does Oregon get in 2026?
The population part of Oregon's 2026 housing credit ceiling is $14,598,570: the greater of $3.416 per resident or $3,953,600, applied to the 4,273,586 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 Oregon?
Oregon Housing and Community Services (OHCS). It awards 9% credits under its qualified allocation plan (2025 State of Oregon Qualified Allocation Plan for Low-Income Housing Tax Credits, 2025-2026) and sets the rules 4% bond deals must meet to receive credits.
Does Oregon have a state low-income housing tax credit?
Not a state LIHTC as of October 2026. No state LIHTC; it has a different housing credit. Oregon Affordable Housing Tax Credit (OAHTC, ORS 317.097) is a lender credit for cutting loan rates up to 4% on affordable housing, not an equity credit like LIHTC. Statutory annual cap applies.
Financing a Oregon tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Oregon 4% and 9% deals.