What We Know So Far: Utah Housing Corporation Board Adopts Resolution on Proposed 2027 QAP Changes

At its April 23, 2026 meeting, the Utah Housing Corporation Board adopted the resolution related to proposed changes to the 2027 Qualified Allocation Plan (QAP). Here is the audio from the board meeting. This came after the Board had previously tabled the item at its March 26 meeting following significant public comment and discussion. The April action means the Board moved forward with the revised QAP approach that had been brought back for consideration, rather than delaying the issue again. For advocates, developers, and public partners, this was an important decision because the QAP helps determine how Low-Income Housing Tax Credits are awarded in Utah.

One of the biggest issues throughout this process was the treatment of points related to sponsor tax status. In March, nonprofit developers and housing authorities raised concerns about removing points that had historically recognized mission-driven affordable housing work. Those points had helped acknowledge the role of 501(c)(3) nonprofits, Community Housing Development Organizations (CHDOs), Public Housing Authorities (PHAs), and Tribal entities in creating and preserving affordable housing. By April 23, the Board adopted the resolution as proposed, which means those additional points tied to nonprofit status were removed.

At the same time, the Board’s action did not leave the nonprofit category unchanged. Instead of continuing to award points for nonprofit status in the scoring system, the revised QAP increases the Non-Profit Set-Aside from 10 percent to 15 percent and decreases the General Pool from 30 percent to 25 percent. In simple terms, the final decision shifts support for nonprofit participation away from the scoring structure and into the allocation structure. Rather than helping nonprofit sponsors compete through extra points, the new approach gives a larger portion of tax credits to a nonprofit-specific set-aside.

What we know, then, is straightforward. The Board did not approve the QAP in March. The Board did adopt the resolution in April. The nonprofit-related scoring points were removed. The nonprofit set-aside was increased. This means Utah’s final direction, at least based on this Board action, is not to expand nonprofit scoring incentives but to rely more heavily on a larger nonprofit set-aside as the mechanism for supporting nonprofit-led housing development.

This decision is significant because it reflects a clear policy choice about how Utah will prioritize mission-driven housing work going forward. Many stakeholders had expressed concern that removing nonprofit points could change how projects are scored and which developments are most competitive, especially those serving lower-income households.

The Board ultimately finalized a compromise structure that removes those points while increasing the nonprofit set-aside pool. As more details emerge through final implementation, it will be important to watch how this change affects nonprofit developers, housing authorities, and the overall distribution of affordable housing resources across the state.