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LIHTC Market Study Requirements in Delaware

What Delaware State Housing Authority (DSHA) requires in a Low-Income Housing Tax Credit (Section 42) market study — current as of the 2025-2026 cycle (QAP approved Jan 3, 2025); market-study spec = Exhibit 25 cycle.

Updated July 2026 · Reference for affordable-housing analysts

The agency & primary document

Allocating agency
Delaware State Housing Authority (DSHA)
QAP / guidelines
https://www.destatehousing.com/build/lihtc/
Governing document
DSHA Market Study Requirements Checklist (Exhibit 25), 2025-2026 cycle
Methodology
Agency-specific standalone methodology

Required market study sections

Delaware uses its own standalone market study methodology rather than the NCHMA Model Content Standards. Own-methodology (pure). DSHA prescribes its own net-demand methodology with a fixed demand table and no NCHMA reference; certification ties to USPAP Standards 4 & 5.

Key Delaware rules

Staleness window
Market study conducted within 6 months of the date of application submission
Capture-rate threshold
Overall project capture rate must not exceed 10%; capture rate also required per targeted income level and per bedroom count
Rent-burden standard
Affordability: rent (plus utility allowance) may not exceed 30% of gross income. Cost-over-burdened demand source = households paying >35% of gross income (>40% if elderly)
Absorption / occupancy
Must define and justify the absorption rate/period using NET demand; no fixed target

Delaware-specific overlays

Required companion documents

Things analysts miss in Delaware

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Frequently asked questions

Who reviews LIHTC market studies in Delaware?

Delaware State Housing Authority (DSHA) sets the market study requirements and reviews submissions for Delaware Low-Income Housing Tax Credit applications.

How current must a Delaware LIHTC market study be?

Market study conducted within 6 months of the date of application submission

Does Delaware follow NCHMA standards?

Own-methodology (pure). DSHA prescribes its own net-demand methodology with a fixed demand table and no NCHMA reference; certification ties to USPAP Standards 4 & 5.

Is there a capture-rate threshold in Delaware?

Overall project capture rate must not exceed 10%; capture rate also required per targeted income level and per bedroom count

What absorption/occupancy does Delaware expect?

Must define and justify the absorption rate/period using NET demand; no fixed target

Other states

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This summary is for general reference and reflects Delaware State Housing Authority (DSHA)'s published guidance as understood by StudyScribe; it is not legal or compliance advice. Always confirm requirements against the current QAP / market study guidelines before submission.