QAP Round-Up: Where the NGBS is Recognized
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 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 nearly 30 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, Qualified Allocation Plan – California Tax Credit Allocation Committee’s Qualified Allocation Plan for Low Income Housing Tax Credits lists NGBS at a Silver or higher level as a minimum requirement alongside LEED, Passive House, Living Building Challenge or the GreenPoint Rated Program. Achievement of any of these programs serves as an alternative to the agency’s Sustainable Building Method workbook for new construction and rehabilitation.
COLORADO, Qualified Allocation Plan – The Colorado Housing and Finance Authority Qualified Allocation Plan for Low Income Housing Tax Credits recognizes the NGBS and LEED as alternatives to their mandatory Enterprise Green Communities requirement.
CONNECTICUT, Qualified Allocation Plan – The Connecticut Housing Finance Authority’s Low Income Housing Tax Credit program awards 3, 4, or 5 points for High Performance Design. For 3 points, all dwelling units have a HERS score of 50 or less, and the project qualifies for Enterprise Green Communities or Zero Energy Ready Home certification. For 4 points, all dwelling units have a HERS score of 50 or less, and the project qualifies for NGBS Silver, LEED Silver, or PHI EnerPHit certification. For 5 points, the proposed design qualifies for NGBS Emerald, PHIUS, PHI + Zero Energy Ready Home, or LEED Platinum.
DELAWARE, Qualified Allocation Plan – The Delaware State Housing Authority’s Qualified Allocation Plan for Low-Income Housing Tax Credits awards 3 points for NGBS, Enterprise Green Communities, or LEED. Two additional points are available for Passive House, DOE Zero Energy Ready Home, or a HERS score of 75 or less (only available for acquisitions/rehabilitations).
FLORIDA, Qualified Allocation Plan – Florida Housing Finance Corporation Request for Applications for Low Income Housing Tax Credits requires that new construction and redevelopment projects be certified to the NGBS, Enterprise Green Communities, Florida Green Building Program, or LEED.
GEORGIA, Qualified Allocation Plan – The Georgia Department of Community Affairs Qualified Allocation Plan for Low Income Housing Tax Credits requires green certification to the NGBS, LEED for Homes, EarthCraft, or Enterprise Green Communities.
HAWAII, Qualified Allocation Plan – The Hawaii Housing Finance & Development Corporation Qualified Allocation Plan for Low Income Housing Tax Credits awards up to 4 points for NGBS, LEED, or Enterprise Green Communities certifications. NGBS Points awarded are: 1 point for Bronze; 2 points for Silver; 3 points for Gold; and 4 points for Emerald.
IDAHO, Qualified Allocation Plan –The Idaho Housing and Finance Association Qualified Allocation Plan for Low-Income Housing Tax Credits awards 8 points for a NGBS, ENERGY STAR, LEED, Enterprise, Indoor airPLUS, and Passive House Certification in their QAP.
ILLINOIS, Qualified Allocation Plan – The Illinois Housing Development Authority Qualified Allocation Plan for Low Income Housing Tax Credits awards 3 points for NGBS, Enterprise, LEED, or Passive House certifications.
INDIANA, Qualified Allocation Plan – The Indiana Housing & Community Development Authority Qualified Allocation Plan for Low Income Housing Tax Credits requires that newly-constructed buildings be in compliance with NGBS, Enterprise Green Communities, LEED, or equivalent ANSI-approved rating system.
LOUISIANA, Qualified Allocation Plan – The Louisiana Housing Corporation Qualified Allocation Plan for Low-Income Housing Tax Credits requires that all newly-constructed projects be in compliance with NGBS, LEED, Enterprise Green Communities, or EarthCraft.
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, EarthCraft, Enterprise Green Communities, Green Globes, International Living Future Institute Net Zero, LEED, or PHIUS+. Ten optional points are available to projects that meet the requirements of those green building standards but do not seek certification.
MICHIGAN, Qualified Allocation Plan – The Michigan State Housing Development Authority Qualified Allocation Plan for Low Income Housing Tax Credits requires compliance with the NGBS Green (Silver level or higher), Enterprise Green Communities (New Construction Mandatory + 40 Optional), or LEED (Silver level or higher). Additional competitive points are available for the NGBS Green+ NET ZERO ENERGY, Enterprise Green Communities Plus, LEED Zero Energy, or PHIUS+ certifications.
MISSISSIPPI, Qualified Allocation Plan – The Mississippi Home Corporation Qualified Allocation Plan for Low-Income Housing Tax Credits requires all new construction and rehabilitation projects be in compliance with the Bronze level of the NGBS. 7 points are available for Silver level compliance.
MISSOURI, Qualified Allocation Plan – In the Missouri Housing Development Commission Qualified Allocation Plan for Low-Income Housing Tax Credits, projects must be in compliance with the NGBS, Enterprise Green Communities, or LEED.
NEW HAMPSHIRE, Qualified Allocation Plan – In the New Hampshire Housing Finance Authority Qualified Allocation Plan for Low Income Housing Tax Credits awards 2 additional points for projects achieving a NGBS Gold certification, LEED Gold, or Enterprise Green Communities certification. Projects certified as Passive House or The Institute for Living Futures Net Zero are eligible to receive 5 points.
NEW JERSEY, Qualified Allocation Plan – The New Jersey Housing and Mortgage Finance Agency Qualified Allocation Plan for Low-Income Housing Tax Credits awards 4 points for NGBS Silver, LEED Silver, Enterprise Green Communities certification with 35 optional points or higher, Climate Choice Homes Program/ENERGY STAR Tier 3 participation, Living Building Challenge, or Passive House. Alternatively, 3 points are available for entry-level of the NGBS, Enterprise Green Communities, or LEED.
NEW YORK, Qualified Allocation Plan – New York State Homes and Community Renewal requires that all funded multifamily projects to meet energy efficiency and green building requirements. NGBS, ENERGY STAR, Enterprise Green Communities, LEED, NYSERDA Low-Rise New Construction and Multifamily New Construction, and Passive House are recognized options.
NORTH CAROLINA, Qualified Allocation Plan –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, Qualified Allocation Plan – North Dakota Housing Finance Agency Qualified Allocation Plan for Low Income Housing Tax Credits recognizes NGBS, LEED, and Enterprise Green Communities certification and awards a developer up to 7 optional points.
OHIO, Qualified Allocation Plan – The Ohio Housing Finance Agency Qualified Allocation Plan for Low Income Housing Tax Credits recognizes NGBS Green, LEED, and Enterprise Green Communities certification for 5 points.
PENNSYLVANIA, Qualified Allocation Plan – The Pennsylvania Housing Finance Agency Qualified Allocation Plan for Low Income Housing Tax Credits recognizes the NGBS Silver, LEED Silver, and Enterprise Green Communities certifications for 10 points for newly-constructed buildings. For preservation developments, NGBS Bronze, LEED Certified, and Enterprise Green Communities earn 10 points.
PUERTO RICO, Qualified Allocation Plan – The Puerto Rico Housing Finance Authority’s Low-Income Housing Tax Credits Qualified Allocation Plan stipulates that funded new construction and substantial renovation projects must comply with a HUD-approved green building standard. These include the NGBS, ENERGY STAR, Enterprise Green Communities, LEED, and Indoor airPLUS.
SOUTH CAROLINA, Qualified Allocation Plan – The South Carolina State Housing Finance and Development Authority’s Qualified Allocation Plan awards 5 points for NGBS, LEED for Homes, Enterprise Green Communities, or EarthCraft certification.
TEXAS, Qualified Allocation Plan – 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, Qualified Allocation Plan – The Utah Housing Corporation Qualified Allocation Plan for Low Income Housing Tax Credits allows projects to select NGBS or LEED compliance as an alternative to the Enterprise Green Communities requirement.
VIRGIN ISLANDS (U.S.), Qualified Allocation Plan – The U.S. Virgin Islands Qualified Allocation Plan for Low-Income Housing Tax Credits recognizes NGBS, LEED, Enterprise Green Communities, 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.
VIRGINIA, Qualified Allocation Plan – The Virginia Housing Development Authority Qualified Allocation Plan for Low Income Housing Tax Credits awards 10 points for developments meeting NGBS Green Certification, LEED, Earth Craft, or Enterprise Green Communities.
WASHINGTON, Qualified Allocation Plan – 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.
WYOMING, Qualified Allocation Plan – The Wyoming Community Development Authority’s Qualified Allocation Plan for Low Income Housing Tax Credits awards 10 points for NGBS Green Certification. The NGBS is recognized alongside LEED, Enterprise Green Communities, and HERS, which can earn between 5 and 15 points.