Low-Income Housing Tax Credits & Opportunity Housing in Louisiana, 2017

The 2017 Louisiana Qualified Allocation Plan (QAP) awards points based on project diversity and geographic diversity, as well as projects with access to community services.

Opportunity

1. Up to 22 points are awarded to “de-concentration projects” (maximum one selection from A(i), Project Diversity and maximum one selection from A(ii), Geographic Diversity):

(i) Project Diversity - Percentage of Low Income Units in Project does not exceed:

  • (a) 60% of the Total Project units – 4 points
  • (b) 50% of the Total Project units – 8 points
  • (c) 40% of the Total Project units – 10 points

(ii) Geographic Diversity: Project is located in census tract in which the median income of the census tract exceeds one of the following as determined by https://www.ffiec.gov/:

  • (a) 120% of the area median income for the MSA – 10 points
  • (b) 150% of the area median income for the MSA – 12 points

2. Neighborhood features (maximum 10 points, maximum 1 point per service)

One point will be awarded for the services within a mile from the Project. One half points will be awarded for any service listed that is located over 1 mile but is within 2 miles from the Project:

  • Grocery Store
  • Public Library
  • Hospital/Doctor Office or Clinic
  • Bank/Credit Union (must have live tellers)
  • Elementary School (including magnet, charter, private and other licensed elementary schools)
  • Post Office
  • Pharmacy/Drug Store
  • Public Transportation (shuttle services excluded)
  • Current Louisiana Licensed Adult/Child Day Care/ After School Care
  • Elementary School receiving a grade of “B” or better by the Louisiana Department of Education

3. Louisiana’s QAP’s second tiebreaker is awarded to projects which promote geographic diversity by being located in a census tract with high area median incomes.

4. The 2017 Louisiana QAP requires evidence that a) primary educational facilities are reasonably available to school-age children of tenants if the project is for family units or, if such facilities are not, a narrative statement of how school-age children will access public educational facilities and (b) the local public school system has been notified about the estimated prospective population count of school age children in the project when the project is placed in service (Note: applicable to both new construction and rehabilitation projects).

Contributed By: 
National Housing Trust

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