9% AFFORDABLE HOUSING TAX CREDITS
OVERVIEW
OHFA's Affordable Housing Tax Credit program expands the supply of new affordable rental units and rehabilitates existing rental housing. OHFA offers both federal and state tax credits.
Eligible applicants include non-profit organizations, Public Housing Authorities, for-profit entities, and tribal organizations.
eligible activities
Acquisition
Substantial Rehabilitation
New Construction
Application Materials & Program Resources
Submission Deadlines Funding Period One - Thursday, January 22, 2026. Funding Period Two - Thursday, June 25, 2026.
Allocation Deadline Guidance - including negative points and late fees
Compliance Negative Points as of December 22, 2025
Allocation Negative Points
as of May 29, 2024
Compliance Resources
Owners and managers of Affordable Housing Tax Credit properties are responsible for ensuring that residents meet eligibility requirements set forth by federal regulations. OHFA works with owners to ensure compliance with regulations.
Compliance Manual & Certification Online
Disaster Area Temporary Relief
Disaster Relief Rev Proc 2014-49
Request to Provide Temporary Housing
Affidavit of Displacement
Self-Certification of Income
Lease Addendum
Monitoring Fee Details
All Tax Credit invoices were emailed by Dec 12, 2025. Please contact an OHFA staff member if you have not received your invoice and expect to receive one for the compliance monitoring fee for 2026.
Payment is due January 28, 2026. Please remit payment to:
OHFA / Housing Development Compliance
PO Box 26720
Oklahoma City, OK 73126
Fed Ex or UPS should be sent to:
OHFA / Housing Development Compliance
100 NW 63rd
Oklahoma City, OK 73116
Helpful Hints: Include the Property Name and Tax ID# on the check stub.
The reporting process is detailed below.
The following documents are required:
Annual Owner Certification (AOC) -The Owner must sign the certification with a wet or digital signature and upload it to 2025 AOC Report via Dropbox with the Cover Sheet and Unit Data Sheets attached. The AOC can be found in Appendix I of the LIHTC Compliance Manual.
This form must be submitted to OHFA unless the site is currently reporting quarterly reports to compliance. In addition, if the site reporting was funded out of the non-profit set-aside, the non-profit entity must complete the Non-profit Addendum.
The AOC and attachments are due February 15, 2026. Certification Portal (CP) - The unsigned Annual Owner Certification Annual Report and all Tenant Certifications must be submitted electronically:
Due February 15, 2026
