Low-Income Housing Tax Credits & Sustainable Development in Idaho, 2018

Idaho's 2018 Qualified Allocation Plan (QAP) offers point incentives for developments that prioritize green buildings and sustainable communities.

Developments which incorporate the following optional “green building” certifiable program standards or items into their design can earn up to a maximum of 8 points.

To receive points in this category

1. A licensed architect’s “preliminary” certification that lists the standards or items to be incorporated must accompany the application (See Exhibit C-2 for required format). At placed in service, an “as built” certification by a licensed architect that lists the incorporated standards or items will be required along with official program certification, if applicable. (See Exhibit D-2 for required format.)

NOTE: The intent is that all code and standards cited are the most current versions.

  • LEED for Homes
  • NW Energy Star
  • ICC 700 National Green Building Standard
  • Enterprise Green Communities
  • Indoor Air Plus
  • Passive House Institute US (PHIUS) or Passive House Institute (PHI)


2. A project must include Individual Green Building Components (Up to a maximum of 8 points)

  • Ceiling fans in living room and bedrooms in all residential units – 1 point
  • ”No added urea-formaldehyde” cabinets – 1 point
  • Occupancy sensor lighting in interior community areas – 1 point
  • 100% of the total lighting to be high efficiency bulbs/lamps (CFL, LED) – 1 point
  • Continuous Ventilation (high efficiency bathroom fans with timer or humidistat, or an energy recovery ventilator “ERV” – 1 point
  • Green label certified low-emission carpet/pad/adhesive – 1 point
  • SCS FloorScore certified hard surface flooring – 1 point
  • Energy Star certified water heaters – 1 point
  • Xeriscape landscaping and high efficiency irrigation – 1 point
  • Metal or long lasting roofing (30 year warranty – minimum) – 1 point
  • High Efficiency HVAC equipment (must exceed minimum building code requirements) – 2 points
  • Water saving shower heads, toilets, faucets – 2 pointsU-0.30 or lower rated windows (total assembly) – 2 points
    • Bathroom faucets: < 1.0 gpm
    • Kitchen faucets: < 1.5 gpm
    • Toilets: < 1.3 gpf or dual-flush toilets
    • Shower heads: <1.75 gpm
  • Rigid foam insulation under exterior siding which provides a 20% increase over minimum building code requirements – 2 points
  • R-49 Value Insulation or insulation that is 5% above minimum building code requirements in attic – 2 points
  • Structural Insulated Panel (“SIP”) roof construction with 50 R-Value – 2 points
  • Structural Insulated Panel (“SIP) wall construction with minimum 25 R-Value  – 2 points
  • HOME Energy Rating System (“HERS”) Score – 5 points
    • 100 or less for rehabilitation developments
    • 70 or less for new construction developments

HERS Score to be determined by qualified provider once the development is placed in service.

Contributed By: 
National Housing Trust

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