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Housing Tax Credits

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2026 Housing Tax Credit Application DATES

Letter of Intent Submission                                               2nd Monday in April

Applicant Presentations/Board Invitations to Apply           May Board Meeting

Application Submission                                                      First Monday in August

Award Determination                                                         October or November Board Meeting

2025 Housing Tax Credit Applications

The Board of Housing made award determinations for the 2025 9% Tax Credits during their Oct. 22 meeting. Congratulations to awardees and thank you to all who dedicated time and effort to the application process. 

 

Tax Credit Application Process

Each year, the Montana Board of Housing allocates housing tax credits to support the construction or preservation of affordable homes in Montana. The process for applying for these tax credits involves specific steps, outlined below. 

 

Submit a Letter of Intent

Those interested in applying for housing tax credits must first submit a Letter of Intent. This letter should comply with all guidelines outlined in the Qualified Allocation Plan, including all required information and the application fee. The application fee can be paid here. The Letter of Intent must be submitted by the specified deadline for each year's allocation.

 

Board Review and invitation to apply

The Montana Board of Housing reviews the Letters of Intent during a scheduled meeting. At this meeting, eligible applicants are provided the opportunity to present their proposed development projects to the Board. Interested community members are also invited to attend in person or via webinar to provide public testimony. 

 

Full application submission

At the conclusion of the review of Letters of Intent, the Board may invite up to eight applicants to formally submit a full housing tax credit application. This application must be completed by the designated submission deadline. 

 

Award Determination

Final decisions on tax credit allocations are made by the Board in the fall meeting. Applicants will be informed of the Board's decision shortly after. 

For additional information, including a list of eligible properties, visit the Housing Preservation Page. For additional information regarding specific deadlines and details about the Qualified Allocation Plan, visit the Qualified Allocation Plan page or contact the Montana Board of Housing at 406-841-2840. 

 

Recent Housing Tax Credit Allocations, Invitations and letters of Intent

  • 2026 Letter of Intent Applicants – Updated Apr. 16, 2025
  • 2025 Housing Tax Credit Awardees – Updated Oct. 30, 2024
  • 2025 Applicants Invited for Full Application – Updated Aug. 6, 2024
  • 2025 Letter of Intent Applicants – Updated Apr. 11, 2024
  • 2024 Housing Tax Credit Awardees – Updated Nov. 13, 2023
  • 2024 Applicants Invited for Full Application – Updated Aug. 9, 2023
  • 2024 Letter of Intent Applicants – Updated Apr. 11, 2023
  • 2023 Housing Tax Credit Awardees – Updated Oct. 25, 2022
  • 2023 Applicants Invited for Full Application – Updated Aug. 3, 2022
  • 2023 Letter of Intent Applicants – Updated May 2, 2022
  • 2022 Housing Tax Credit Awardees – Updated Nov. 17, 2021
  • 2022 Applicants Invited for Full Application – Updated Aug. 3, 2021
  • 2022 Letters of Intent Applicants – Updated May 5, 2021

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