Low Income Housing Tax Credit Program now open

DSHA accepting applications for 2026 allocation cycle

DOVER, DE –  Jan. 30, 2026 — The Delaware State Housing Authority (DSHA) is accepting applications for the Low Income Housing Tax Credit (LIHTC) 2026 allocation cycle.

The federal LIHTC program enables developers and investors to raise equity and attract the financing needed to create or preserve affordable rental housing.  DSHA receives an annual tax credit amount and awards credits annually through a competitive process. The awards are based on criteria outlined in DSHA’s Qualified Allocation Plan (QAP).

The QAP, along with supplemental documents, are available on the DSHA website and can be found at Low Income Housing Tax Credit (LIHTC) – State of Delaware – Delaware State Housing Authority.

Submissions for the 2026 LIHTC application round will be accepted at DSHA’s Dover office, 18 The Green, Dover, DE 19901, until April 30, 2026, at 3 p.m. 

The following deadlines apply:

  • Feb. 27, 2026: DSHA general contractor approval and/or renewal package submission
  • March 13, 2026: Application to Delaware Transit Corporation (DTC) for Access to Transit Certification
  • March 13, 2026: Request technical assistance for connectivity from Delaware Department of Transportation (DelDOT)
  • March 27, 2026: Written requests for pre-inspection if applying for 2026 Preservation/Rehabilitation Conversion and /or New Creation projects
  • April 9, 2026: Submission of requests for DSHA funding
  • April 30, 2026: All LIHTC applications due to DSHA by 3 p.m.

The LIHTC program was created in 1986 to encourage private/public investment to preserve and construct affordable rental housing nationwide. Alone and combined with tax-exempt private activity bonds, LIHTC has been the most productive source of affordable housing financing in the nation’s history.

DSHA has administered LIHTC since 1987, adding more than 10,000 affordable units to the state’s housing inventory. Last year DSHA awarded $3.18 million in tax credits to build and preserve affordable housing in Delaware.

For questions about applying for the 2026 LIHTC allocation cycle, please contact Tara Rogers at tara.rogers@delaware.gov, or (302) 739-4263.

For more information about the LIHTC program, please visit Low Income Housing Tax Credit (LIHTC) – State of Delaware – Delaware State Housing Authority

Media inquiries

Public Relations Director Ashley Dawson

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