Housing Tax Credits

Open: Non-Competitive 4% HTC

Closed: Competitive 9% HTC

About

Low-Income Housing Tax Credits (LIHTC), also known as Housing Tax Credits (HTC), are a federal tax incentive. They help fund construction, rehabilitation, reconstruction and adaptive reuse of affordable apartments. These apartments become home to many people with low incomes - including families and older adults.

While LIHTC are federal tax subsidies, they are awarded by the states. The Texas Department of Housing and Community Affairs (TDHCA) administers them in Texas. To apply for credits from the state, the applicant (a multifamily developer) must get a Resolution from the local city where they want to build. 

For Developments Seeking a Resolution

Housing developers seeking LIHTC from TDHCA will use the current Low-Income Housing Tax Credit Resolution Policy and application to apply for necessary Resolutions from the City of San Antonio. 

2026 Housing Tax Credit Policy(PDF, 305KB)

Non-Competitive 4% HTC

Applications for Resolutions from the City of San Antonio for developers applying to TDHCA for Non-Competitive 4% Housing Tax Credits are accepted on a rolling basis.

Please anticipate up to 14 weeks from application submission to getting your signed Resolution and plan your submission accordingly.  

Apply

2026 4% HTC Application(XLSX, 168KB)

Please complete this document and review all of its tabs. The Instructions tab will specify how to submit your application.

NOTE: This application requires Excel 2010 or newer. For the best experience, open the document in the desktop version of Excel.

Competitive 9% HTC

Applications for Resolutions from the City of San Antonio for developers applying to TDHCA for 2026 Competitive 9% Housing Tax Credits were accepted from December 1st, 2025 until January 12th, 2026 at 2p.m.  

Apply

NOTE: This application is closed.

2026 9% HTC Application (XLSX, 193KB)

Updated on December 12, 2025.

Restrictions on Communication

Restrictions on Communication begin when the application for Competitive 9% Housing Tax Credits opens on December 1st and continue until the agenda is posted for the City Council meeting when Resolutions will be issued. Developers can send questions using our contact form until December 10 at 2 p.m. Staff will post responses to questions received on the website. 

The Low-Income Housing Tax Credit Resolution Policy and 9% Application provide details about the Restrictions on Communication.  Staff’s recommendation for Resolutions will be heard first at the Planning and Community Development Committee (PCDC) and then City Council. The tentative PCDC date is January 27th, 2026, and tentative City Council date is February 12th, 2026. 

Additional Resources

2026 9% Housing Tax Credit Resolution Application Questions & Responses(PDF, 98KB) updated on December 11, 2025.

Application Attachments

Contact

Redevelopment Manager

T.C. Heydon
Contact Form

Related Links

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