2026 Housing Tax Credit (HTC) Programs

Qualified Allocation Plan

• 2025-2026 Qualified Allocation Plan (Updated 8/12/2025)
• Summary of Changes - Modification #1 of the 2025-2026 Qualified Allocation Plan
• Summary of Changes - Modification #2 of the 2025-26 Qualified Allocation Plan
• 2025-26 Qualified Allocation Plan - Redline of Modifications #1 and #2
• Summary of Major Changes between the 2023-24 QAP and the 2025-26 QAP 
• 2026 Appendices (Coming Soon)
• 2026 FAQs (Coming Soon)

Innovative Set-Aside

• Innovative Set-Aside Overview

Housing Tax Credit Application Materials

• Procorem WorkCenter Request Form
• 2026 Multifamily Application (Will be published September 2025)
• Development Team Experience forms
• Fee Remittance form

Management Agent Certification Process

First round of the 2026 Management Agent Certification process begins August 15, 2025 with applications due September 15, 2025. This certification is for Federal and State 9% and 4% Competitive Credit, 4% Non-competitive credit and WHEDA Finance. HTC 9% certifications from Fall 2025 automatically apply to all WHEDA products and agents are not required to submit a new application for the second round in the Spring of 2026.

2025 List of Approved Agents

Overview

Management agents that wish to become certified to be listed on 2026 Federal and State 4% Housing Tax Credit (HTC) or WHEDA Financed applications must submit to WHEDA a 2026 Agent Certification Worksheet Application by Monday, September 15, 2025. WHEDA will then evaluate each agent and send a certification or denial letter. The management agent will be listed on our website as an approved agent, unless indicated otherwise in the application, and on our internal list of approved management agents. Optionally, management agents may provide a copy of the certification letter to any developers/owners that will be using their management services on their application(s).

This is an annual process that will be required each year for agents who would like to be eligible to be listed on any applications for Housing Tax Credits or WHEDA Financed products in Wisconsin.

NOTE: This is NOT a requirement for agents currently managing tax credit projects. It is only a requirement for agents that wish to be listed on 2026 applications.

Requirements

For a management agent to become certified and be considered on an HTC or loan application, they must:

1. Have at least one person who has attended at least one Tax Credit training within the past 36 months
1. Must supply name, title, training attended, date of attendance, and description (if not on approved training list)
2. Consultants or subcontractors do not qualify
3. Approved trainings include WHEDA, Costello Compliance, Nan McKay, NCHM, Novagradac, Quadel, Spectrum, TheoPro, US Housing Consultants, Zeffert University, or other approved by WHEDA
2. Have at least one similar Tax Credit (or other affordable housing) project in their current portfoli

1. A portfolio summary, including project names, addresses, funding types, and unit types must be included in the application.

2. If the agent has fewer than 10 affordable properties (Tax Credit/WHEDA) and/or they have not managed for 8 or more years in Wisconsin, but manages properties in other states, an Authorization to Release Compliance Status Form must be submitted to each agency for which the management agent manages properties. These forms are due 15 days following the due date for the Agent Certification Application and it is the Management Agent's responsibility to ensure this form is submitted to WHEDA before the deadline. Failure to receive completed Authorization Forms from other HFAs when required above may result in a denial of the agent certification.

The management agent or any entity serving as the agent cannot have a project in their portfolio with any of the following: uncorrected noncompliance, untimely reporting, failure to submit information, unpaid fees, below average or unsatisfactory management reviews, including regulatory and physical inspection, foreclosures, or general material noncompliance. WHEDA reserves the right to gather information from other housing authorities regarding any affordable housing developments managed by the agent outside the state of Wisconsin.

The management agent listed on the application must be retained by the ownership entity until at least the end of the 2nd year following the Placed-in-Service-Date of the last building in the project. Substitutions must be approved in advance on a case-by-case basis, and only for extraordinary circumstances. Any substitutions must be to an agent on the current approved agent list for the applicable product. If the management agent is changed without WHEDA approval during this two-year period, WHEDA reserves the right to deduct future HTC application points.

Certification Expiration

Certifications are good through October 31, 2026. Certifications for HTC 9% made in September are good for all products. Certifications for HTC 4% non-competitive and WHEDA financed do not qualify for HTC 9%/4% competitive.

Due Date and Submission Information

Management Agent Certification forms for 2026 9%/4% competitive Federal and State Housing Tax Credit and WHEDA Financed Applications must be submitted to WHEDA no later than Monday September 15, 2025.

Forms can be submitted electronically to: wheda.am@wheda.com. Subject line to include “Management Agent Certification”.