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

Connecticut's 2017 Qualified Allocation Plan (QAP) takes a balanced approach to fair housing, providing affordable housing in areas of opportunity without abandoning investments in historically distressed, and/or minority populated communities.

“Development Located in an Area of Opportunity” means a development with non-age restricted units of which more than 50% of the development’s total units contain two or more bedrooms, and that is located in a municipality with: Below average poverty levels, Average to above average ratings for school performance as evidenced by GreatSchools 2013 District Ratings Above average “Jobs to Population” ratio and access to higher education opportunities as evidenced by proximity to community/technical colleges.

Below Average Poverty Rate – 2 points

Above Average Performing Schools (Scores in the 8 to 10 range) – 2 points

or Average Performing Schools (Scores in the 4 to 7 range) – 1 point

Employment in Community – 2 points

Access to Higher Education – 2 points

Opportunity Characteristics

Promotes diverse housing opportunities in municipalities with defined opportunity characteristics including better outcomes in education, greater employment opportunities and economic health.

14 points

Mixed Income Housing

Projects that promote economic integration by creating mixed income housing will receive points based on the percent of non-qualified units (market rate housing without income restrictions) included.

Percent of non-qualified units ≥20% - 5 points

Percent of non-qualified units ≥10% and <20% - 2 points

Priority Locations

Project is located in a Priority Funding Area. 1 point will be given for each of the following criteria as identified by the C&D Policies Plan for the subject property. A maximum of 5 points will be awarded.

  1. Designation as an Urban Area or Urban Cluster in the 2010 Census
  2. Boundaries that intersect a ½ mile buffer surrounding existing or planned mass-transit stations
  3. Existing or planned sewer service from an adopted Wastewater Facility Plan
  4. Existing or planned water service from an adopted Public Drinking Water Supply Plan
  5. Local bus service provided 7 days a week

Connecticut’s 2017 QAP also necessitates that the following requirements must be met or evidenced:

1. All applications must meet at least one of the following criteria in order to be eligible to apply (criteria based upon the Policies outlined in the C&D Policies Plan):

a. Enhance housing mobility and choice across income levels and promote vibrant, mixed-income neighborhoods through rental opportunities;

b. Support adaptive reuse of historic and other existing structures for use as residential housing;

c. Develop housing in urban communities to people most likely attracted to working and/or living in urban environments;

d. Support local efforts to develop appropriate urban infill housing and neighborhood amenities to make better use of limited urban land;

e. Develop housing as part of mixed use and transit-oriented development within walking distance to public transportation facilities;

f. Increase housing density in village centers;

g. Access to parks and recreational opportunities, including trails, greenways, community gardens and waterways, for affordable and mixed-income housing.


Community Revitalization Plans

Connecticut’s 2017 QAP gives preference to projects that are located in qualified census tracts, and contribute to a concerted community revitalization plan.

1 point will be awarded to projects that are located in qualified census tracts, as defined in § 42(d)(5)(B)(ii) of the Code, and the development of which contributes to a concerted community revitalization plan. Municipal plan must be provided.


Contributed By: 
National Housing Trust

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