Each State’s Low Income Housing Tax Credit Program’s Qualified Allocation Plan (QAP) is adopted individually by state regulation and in accordance with the standards and procedures of IRC Section 42.
NGBS Green certification is based on the ICC 700 National Green Building Standard™ and is recognized as on-par or more rigorous than any other rating systems. The NGBS was specifically designed for residential projects and is affordable to implement while being ideally suited for low-income housing programs to meet their goals. As the only ANSI-approved, ICC and ASHRAE standard, the NGBS provides builders with a comprehensive third-party verified program that requires projects receive a minimum point threshold in every category of green building. Along with 27 state recognized Qualified Allocation Plans, Federal agencies such as HUD, Fannie Mae and Freddie Mac also recognize the NGBS by name as on-par or more stringent to other residential green rating systems. The goal of the NGBS Green certification program is to recognize projects that reach exceptional levels of sustainable design.
Below is an alphabetical list by state of all known Qualified Allocation Plan incentives recognizing NGBS Green certification.
CALIFORNIA – The California Tax Credit Allocation Committee’s Qualified Allocation Plan lists NGBS as a minimum requirement at a Silver or higher level alongside LEED, Passive House, Living Building Challenge or the GreenPoint Rated Program. A project may be awarded 5 points under Sustainable building methods for a new construction, adaptive reuse, or rehabilitation project.
COLORADO – The Colorado Housing and Finance Authority lists NGBS alongside Enterprise Green Communities and LEED for a 9% competitive allocation in their 2018 QAP under Section 8 Energy Efficiency Requirements. To meet energy efficiency requirements, applicants must comply with Enterprise Green Communities criteria or may use LEED or National Green Building Standards (NGBS) if certifying.
CONNECTICUT – The Connecticut Housing Finance Authority’s 2017 MF Design, Construction and Sustainability Standard incorporates many elements of national and regional green residential rating systems, including the National Green Building Standard (NGBS).
DELAWARE – The Delaware State Housing Authority’s 2018 Qualified Allocation Plan awards 3 points for applicants seeking certification in NGBS, or LEED or Enterprise Green Communities. The DSHA Comprehensive Green Certification also requires NGBS projects achieve the required points in 705.6, 902.2, and 701.4.3.2.
DISTRICT OF COLUMBIA – All commercial and large multifamily developments (4 stories and higher) must meet the DC Construction Code, which includes NGBS compliance as an acceptable method to meet the ordinance’s requirements.
GEORGIA, Qualified Allocation Plan – The Georgia Department of Community Affairs Qualified Allocation Plan for Low Income Housing Tax Credits awards 2 points for projects that are certified to the NGBS, LEED for Homes, EarthCraft, or Enterprise Green Communities and 3 points for an Emerald certification.
HAWAII, Qualified Allocation Plan – The 2018/2019 Hawaii Qualified Allocation Plan for Low Income Housing Tax Program awards up to 4 points for NGBS, LEED or Enterprise certifications. NGBS Points awarded are: 1 point for Bronze and up to 4 points for Emerald NGBS certified projects.
IDAHO –The Idaho Qualified Allocation Plan for Low-Income Housing Tax Credits awards 8 points for a NGBS, LEED, Enterprise, or Passive House Certification in their QAP or you may obtain points for individual green building components (maximum 8 points).
ILLINOIS – The Illinois 2018-2019 Qualified Allocation Plan for Low Income Housing Tax Credits awards 2 points to NGBS, Enterprise, or LEED certifications as part of their Green Initiative Standards.
INDIANA – The Indiana 2018-2019 Qualified Allocation Plan requires sustainable development characteristics for building certification to NGBS, LEED, or Enterprise Communities. An NGBS project can be awarded 1-3 points for meeting the Silver to Emerald level.
LOUISIANA – The Louisiana Qualified Allocation Plan for Low-Income Housing Tax Credits recognizes the 2015 NGBS project certification along with LEED, Enterprise, and EarthCraft and awards projects 5 additional points.
MARYLAND, Qualified Allocation Plan – The Maryland Department of Housing and Community Development’s Qualified Allocation Plan for Low-Income Housing Tax Credits awards 12 points for projects that are certified to NGBS, LEED, Green Globes, Enterprise Green Communities, or EarthCraft. Ten optional points are available to projects that meet the requirements of those green building standards but do not seek certification.
MICHIGAN – The Michigan State Housing Development Authority’s 2017 Qualified Allocation Plan Green Policy recognizes NGBS certification alongside LEED, Enterprise, and MSHDA in their guidelines. All projects receiving tax credits will be required to incorporate one of these green standards.
MISSISSIPPI – The Mississippi 2017-2018 Qualified Allocation Plan for Low-Income Housing Tax Credits requires all new construction and rehabilitation projects to meet the Bronze level NGBS Green Certification under their QAP.
MISSOURI – In the Missouri 2018 Qualified Allocation Plan, homes that are certified under the NGBS receive priority status with regard to credit availability. New construction projects must utilize sustainable building techniques and materials to meet the current standards of one of the certification program levels of: NGBS, Enterprise Green Communities, or LEED.
NEVADA – The Nevada Qualified Allocation Plan for Low Income Housing Tax Credit Program recognizes NGBS certification alongside LEED, and Enterprise.
NEW HAMPSHIRE – In the New Hampshire 2018 Qualified Allocation Plan, the Energy Efficient Design and Construction category awards 2 additional points for projects achieving a NGBS Gold certification, a LEED Gold, or Enterprise certification.
NEW HAMPSHIRE, City of Keene – The NGBS is an “Allowable Green Building System” in the city’s Sustainable Energy Efficient Development zone, a voluntary urban incentive-based area that promotes green building and redevelopment in its downtown.
NEW JERSEY, Qualified Allocation Plan – The New Jersey Qualified Allocation Plan for Low-Income Housing Tax Credits awards up to 4 points for NGBS, LEED, and Energy Star certification or successful participation in the Climate Choice Homes Program or New Jersey Green Future Program. Once the builder selects which Green points option, they cannot change to another Green Point program or risk losing points.
NEW MEXICO – The New Mexico Qualified Allocation Plan no longer awards points for projects that benefit the environment. Projects are required to be designed and constructed to meet the provisions of an MFA approved green building standard which includes NGBS.
NEW YORK, Qualified Allocation Plan – The current New York State Low-Income Housing Tax credit - Multifamily Programs Unified Funding awards 3 points to new construction or renovation projects that achieve Silver level certification, or higher, to the NGBS.
NORTH CAROLINA –The North Carolina Housing Finance Agency Community Partners Loan Pool awards a $1,000 financial incentive to participating local governments and non-profits who obtain NGBS, LEED for Homes, or Enterprise Green Communities certification.
NORTH DAKOTA – North Dakota Housing Finance Agency 2018 Low Income Housing Tax Credit Program Allocation Plan recognizes the NGBS Green Certification, LEED, or Enterprise and awards a builder 7 optional points under their QAP.
OHIO – The Ohio Housing Finance Agency recognizes NGBS Green Certification in its 2018-2019 Qualified Allocation Plan and awards 7 points for certification. NGBS is recognized alongside Enterprise Green Communities and LEED.
PENNSYLVANIA – The Pennsylvania Housing Finance Agency Allocation Plan for Year 2017/2018 - Low Income Housing Tax Credit Program lists NGBS, Enterprise, and LEED as an optional Green Building Standard in the Selection Criteria. Developments are also awarded 10 points for NGBS Silver in new construction, rehab, or preservation projects.
TEXAS – The Texas Department of Housing & Community Affairs Qualified Allocation Plan for Low-Income Housing Tax Credits awards up to 4 points for NGBS, LEED, and Enterprise Green Communities certification.
UTAH – The Utah 2018 Qualified Allocation Plan allows projects to select NGBS certification as an alternative to the requirement to be Energy Star certified.
VERMONT – The Vermont Housing Finance’s Qualified Allocation Plan for Low-Income Housing Tax Credits gives preference to project designs that are built to the NGBS, LEED-H, or Enterprise Green Communities. See additional notes in the Green Building and Design Standards.
VERMONT, Town of Hinesburg – Homes that are NGBS Green Certified are eligible to receive a density bonus of up to 2% above the base residential density.
VIRGIN ISLANDS (U.S.) – The U.S. Virgin Islands current Qualified Allocation Plan recognizes NGBS, LEED, Enterprise and ENERGY STAR certification. Under Energy Efficiency, up to 10 points may be awarded with 9 points for NGBS Bronze and 10 points for Silver and above.
WASHINGTON – Washington’s State Housing Finance Commission recognizes NGBS Green certification (Silver level and higher) as one option for meeting the requirements for the Energy Spark Home Loan program, which provides a .25 interest rate reduction for qualifying buyers of energy-efficient homes.