Low-Income Housing Tax Credit:
Federal LIHTCs
2003 Federal Tax Credit Information by State
Listed below are the scheduled deadlines for submitting 2003 tax credit applications for the states that have provided updated information. Included are the dates the applications become available, 2002 10 percent test deadlines and whether a state offers state housing credits. The information provided below was obtained directly from the agency. We will continually update this list as new information becomes available.
To access an individual state's web site and its tax credit information, click on the state name.
To access information regarding states' qualified allocation plans, applications and allocations, click here.
| State | Estimated Tax Credits to be Allocated in 2003 | 2003 Application Cycles | 2003 Application Deadlines | 2003 Demand: Supply Ratio(approx.) | 10% Test Deadline | State Housing Credits for 2003? |
| Alabama | $7,800,000 | 1 | March 2003 | TBD | December 2002 | No |
| Alaska | $2,259,856 | 1 | Nov. 1, 2002 | 1.5:1 | January 31, 2004 | No |
| Arizona | $8,900,000 | 1 | May 1, 2003 | TBD | TBD | No |
| Arkansas | $4,909,204 | 1 | Feb. 13, 2003 | 1.3:1 | Dec. 1 | Yes |
| California | $61,200,000 | 2 | March 26; July 24, 2003 | TBD | May 1, 2004 | Yes |
| Colorado | $7,886,449 | 11 | First week of January-November | 1.6:1 | 12 months from reservation date | No |
| Connecticut | $5,959,739 | 1 | Jan. 31, 2003 | TBD | TBD | Yes |
| Delaware | $2,509,969 | 1 | May 1, 2003 | 1:1 | 6 months after carryover/ allocation |
No |
| District of Columbia | $2,030,000 | 2 | April 30; Oct. 31, 2003 | TBD | TBD | No |
| Florida | $30,759,717 | 1 | April 15, 2003 | 3.5:1 | 6 months after carryover | No |
| Georgia | $14,600,000 | 1 | May 15, 2003 | TBD | 6 months from reservation | Yes |
| Hawaii | $2,142,696 | 1 | Jan. 31, 2003 | 2:1 | November or December, 2002 | Yes |
| Idaho | $2,264,418 | 2 | TBD | TBD | TBD | No |
| Illinois | $23,057,555 | 2 | Dec. 15, 2003; April 19, 2004 | 2.6:1 | Dec. 1,2002 or 6 months from reservation | Yes |
| Indiana | $10,700,000 | 2 | Feb. 7; July 11, 2003 | 2:1 | Nov. 14, 2003; April 1, 2004 | No |
| Iowa | $5,200,000 | 1 | Nov. 24, 2002 | 3:1 | Dec. 31, 2003 | No |
| Kansas | $4,715,621 | 2 | Feb. 7; July 3, 2003 | 3:1 | Dec. 31 | No |
| Kentucky | $7,500,000 | 2 | April 1, July 16, 2003 | 2.5:1 | Nov. 27, 2002 | No |
| Louisiana | $7,820,686 | 1 | April 15, 2002 | 3:1 | Oct. 1 | No |
| Maine | $2,200,000 | 2 | March 7; July 25, 2003 | 2:1 | 6 months from carryover | No |
| Maryland | $9,551,740 | 2 | Mar. 10; Oct. 14, 2003 | 3:1 | Dec. 1, 2002 | No |
| Massachusetts | $11,248,652 | 2 | Feb. 20; Sept. 4, 2003 | 3:1 | May 1; Oct. 1 | Yes |
| Michigan | $17,588,280 | 2 | Mar. 17; July 15, 2003 | 3:1 | July1, 6 months after allocation | No |
| Minnesota | $9,000,000 | 2 | Aug. 1, 2002; Feb. 7, 2003 | 2.75:1 | May 1, 2004 | No |
| Mississippi | $5,726,121 | 1 | Mar. 17, 2003 | 3:1 | Nov. 3, 2003 | No |
| Missouri | $9,800,000 | 1 | Oct. 29, 2002 | 3.3:1 | Dec. 31 | Yes |
| Montana | $2,030,000 | 2 | Feb. 7; April 18, 2003 | 2:1 | November 14, 2003 | No |
| Nebraska | $2,998,161 | 3 | Feb. 21; April 25; June 20, 2003 | 2:1 | Nov. 1 | No |
| Nevada | $3,950,000 | 1 | April 12, 2003 | 1.5:1 | Mar. 31; June 31, 2003 | No |
| New Hampshire | 2,231,348 | 2 | Feb. 14; July 11, 2003 | 2:1 | 6 months from carryover | No |
| New Jersey | $14,500,000 | 2 | June 20, 2003 | TBD | TBD | No |
| New Mexico | $3,954,933 | 1 | Feb. 3, 2003 | 0.83:1 | Mar. 15 | No |
| New York | $24,000,000 | 1 | March 24, 2003 | TBD | TBD | Yes |
| North Carolina | $14,086,298 | 1 | January 10, 2003 | 3:1 | Nov. 15, 2002 | Yes |
| North Dakota | $2,030,000 | 2 | April 30; June 30, 2003 | TBD | Dec. 1, or six months after allocation | No |
| Ohio | $20,991,958 | 1 | March 20, 2003 | 2.4:1 | Oct. 30, 2003 | No |
| Oklahoma | $7,011,184 | 2 | Feb. 1; July 1, 2003 | 2:1 | June 12, 2003 | No |
| Oregon | $6,077,517 | 2 | Aug. 16, 2002; Spring 2003 | 2.5:1 | June 30, 2003 | Yes |
| Pennsylvania | $20,785,309 | 2 | Oct. 14, 2002; April 14, 2003 | TBD | TBD | No |
| Puerto Rico | $10,967,047 | 2 | June 6; Aug. 29, 2003 | TBD | 6 months from carryover | No |
| Rhode Island | $2,061,842 | 1 | Oct. 2, 2002 | 2:1 | Dec. 5, 2003 | No |
| South Carolina | $7,500,000 | 1 | Feb. 28 (Tier 1); May 9 (Tier 2), 2003 | 3:2 | March 5, 2002 | No |
| South Dakota | $2,063,986 | 2 | Feb. 28; June 30, 2003 | 1.24:1 | Nov. 15, 2002 | No |
| Tennessee | $10,500,000 | 1 | April 1, 2003 | 2.4:1 | May 1, 2003 | No |
| Texas | $38,000,000 | 1 | Feb. 28, 2003 | 2.5:1 | 6 months from carryover | No |
| Utah | $4,053,448 | 2 | Oct. 8, 2002; April 7, 2003 | 1.68:1 | 6 months from carryover | Yes |
| Vermont | $2,478,354 | 3 | Mar. 4; July 25; Oct. 31, 2003 | 1.56:1 | December 1, 2003 or 6 months from allocation | Yes |
| Virginia | $16,113,127 | 1 | Nov. 14, 2003 | 1.3:1 | approx. Dec. 12, 2003; June 15, 2004 | Yes |
| Virgin Islands | $2,030,000 | 1 | All year | TBD | December 15, 2003 | No |
| Washington | $10,620,743 | 1 | May 16, 2003 | 1.7:1 | Mid-May, July | No |
| West Virginia | $2,030,000 | TBD | June 2003 | TBD | TBD | No |
| Wisconsin | $9,500,000 | 1 | Jan. 16-31, 2003 | 3:1 | Dec. 31 or 6 months from carryover | No |
| Wyoming | $2,030,000 | 1 | Feb. 28, 2003 | 2:1 | TBD | No |