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Low Income Housing Tax Credit (LIHTC)

The Texas Department of Housing and Community Affairs (TDHCA) administers the tax credit program for the state of Texas. TDHCA requires that a City Council issue a Resolution of Support (9 percent tax credit applications) or a Resolution of No Objection (4 percent bond applications) in order for the applications to be eligible for tax credits or bond financing through the state.

The Resolution of Support issued by the City of Irving is specifically related to potential financing only and makes no finding regarding either the suitability of the proposed development site or compliance with the City's development regulations, and approval of the resolution will not be construed as a development permit or approval.

The City of Irving established a process utilizing scored evaluation criteria in their consideration for all requested resolutions of support. The information below is provided on the application process and requirements.


City of Irving 2026 Competitive 9% HTC Application Timeline

Application

Housing and Redevelopment Division will begin accepting the 2026 Low Income Housing Tax Credit (LIHTC) applications on Monday, October 6, 2025.


LIHTC applications are due no later than 7:00 AM on Monday, December 1, 2025, returned via email to: ahill@IrvingTX.gov. Incomplete or late applications will not be accepted for consideration. Read and follow all directions carefully, not doing so will result in your application being ineligible.


Complete LIHTC applications submitted by the deadline will be notified upon receipt within two business days.


The application and more information can be found on the LIHTC information page: https://irvingtx.gov/low-income-housing-tax-credit.

  1. City of Irving Housing Tax Credit Policy
  2. 2026 LIHTC application


Non-Competitive 4% HTC Applications

Four percent (4%) housing tax credit applications are accepted year-round. The applications are subject to the same evaluation criteria as the 9% applications.


The Housing and Redevelopment Division (HRD) will review each application to determine compliance application requirements and alignment with City zoning, future land use, and market value analysis information.


Through this process, staff will present an overview of proposed developments to Irving City Council, and the matter will be brought to the City Council for consideration following confirmation that all application requirements have been met. Applicants should anticipate requests for a resolution being presented to City Council approximately 60 days after a complete application is received. Processing may take longer during holidays.