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LIHTC Market Study Requirements in Minnesota

What Minnesota Housing Finance Agency (Minnesota Housing / MHFA) requires in a Low-Income Housing Tax Credit (Section 42) market study — current as of the Market Study Guidelines for the 2026-2027 HTC Funding Rounds (Last Updated October 2025). Market studies are now collected post-selection (after award) cycle.

Updated July 2026 · Reference for affordable-housing analysts

The agency & primary document

Allocating agency
Minnesota Housing Finance Agency (Minnesota Housing / MHFA)
QAP / guidelines
https://www.mnhousing.gov/home/rental-housing/housing-development-and-capital-programs/housing-tax-credits
Governing document
Housing Tax Credits Market Study Guidelines, 2026-2027 HTC Funding Rounds (Last Updated October 2025)
Methodology
NCHMA Model Content Standards

Required market study sections

Minnesota market studies follow the NCHMA Model Content Standards. The required sections are:

Key Minnesota rules

Staleness window
Effective date within 6 months of submission; update accepted if original effective date within 18 months of submission
Rent-burden standard
35% for families; 40% for seniors (62+)
Persons per bedroom
1.5 persons per bedroom (family); 2.0 for seniors
Absorption / occupancy
Mandatory stabilized occupancy of 93%

Minnesota-specific overlays

Required companion documents

Things analysts miss in Minnesota

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Frequently asked questions

Who reviews LIHTC market studies in Minnesota?

Minnesota Housing Finance Agency (Minnesota Housing / MHFA) sets the market study requirements and reviews submissions for Minnesota Low-Income Housing Tax Credit applications.

How current must a Minnesota LIHTC market study be?

Effective date within 6 months of submission; update accepted if original effective date within 18 months of submission

Does Minnesota follow NCHMA standards?

Minnesota market studies follow the NCHMA Model Content Standards section structure — Minnesota Housing uses its own methodology with NCHMA acknowledgment. State requirements control where they differ from NCHMA..

What absorption/occupancy does Minnesota expect?

Mandatory stabilized occupancy of 93%

Other states

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This summary is for general reference and reflects Minnesota Housing Finance Agency (Minnesota Housing / MHFA)'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.