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LIHTC Market Study Requirements in Nebraska

What Nebraska Investment Finance Authority (NIFA) requires in a Low-Income Housing Tax Credit (Section 42) market study — based on: 2026/2027/2028 three-year QAP.

Updated October 2026 · Reference for affordable-housing analysts

The agency & primary document

Allocating agency
Nebraska Investment Finance Authority (NIFA)
QAP / guidelines
https://www.nifa.org/developers-property-managers/forms-docs
Governing document
2026-27-28 NIFA/NDED Application Exhibit Examples — Exhibit 112 (Information Required to Be Included in the Market Study), FINAL 12/2024
Methodology
Agency-specific standalone methodology

Required market study sections

Nebraska uses its own standalone market study methodology rather than the NCHMA Model Content Standards. Agency-specific methodology — NIFA publishes its own requirements in Exhibit 112.

Nebraska Investment Finance Authority (NIFA) market study checklist → — every required item, with a link to the agency's guideline.

Key Nebraska rules

Staleness window
"The market study must be current (dated no earlier than one year prior to submission of the Application)." (Exhibit 112, p. 35)

Things analysts miss in Nebraska

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Frequently asked questions

Who reviews LIHTC market studies in Nebraska?

Nebraska Investment Finance Authority (NIFA) sets the market study requirements and reviews submissions for Nebraska Low-Income Housing Tax Credit applications.

How current must a Nebraska LIHTC market study be?

"The market study must be current (dated no earlier than one year prior to submission of the Application)." (Exhibit 112, p. 35)

Does Nebraska follow NCHMA standards?

Agency-specific methodology — NIFA publishes its own requirements in Exhibit 112.

Other states

See all 51 states →

This summary is for general reference and reflects Nebraska Investment Finance Authority (NIFA)'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.