4% Low-Income Housing Tax Credit (4% LIHTC)
4% Low-Income Housing Tax Credit (4% LIHTC) supports Kansas housing developers with tax credits and bond financing for construction, rehabilitation, and conversion to meet affordable housing needs.
Funder: Kansas Housing Resources Corporation
Due Dates: Rolling (4% LIHTC and bonds) | January 15, 2027 (Combined 9%/4% preliminary) | March 5, 2027 (Invitations) | May 7, 2027 (Combined 9%/4% full) | July 23, 2027 (Competitive-round awards)
Funding Amounts: Federal 4% Low-Income Housing Tax Credits and related Private Activity Bond allocations
Summary: Supports affordable housing construction, acquisition/rehabilitation, and conversion in Kansas through tax credits and bond financing.
Key Information: The applicant, developer, or consultant must have qualifying LIHTC development experience.
Description
Kansas Housing Resources Corporation (KHRC), Kansas’s housing finance agency and Federal LIHTC allocating agency, administers this affordable housing development pathway under its Qualified Allocation Plan (QAP). The program encourages private investment to help communities and developers meet housing needs statewide. Eligible activities include new construction, acquisition and rehabilitation, and conversion.
The 4% pathway combines Federal Low-Income Housing Tax Credits with associated tax-exempt Private Activity Bonds. State LIHTCs are not available to developments receiving 4% Federal LIHTCs. KHRC prioritizes suitable locations, demonstrated housing demand, readiness to proceed, deeper affordability, and environmental sustainability. KHRC works through partners across Kansas rather than directly providing housing or services.
