CTCAC Scoring Guidelines

Interactive breakdown of California Tax Credit Allocation Committee competitive scoring. All data sourced from Cal. Code Regs. Tit. 4, Section 10325

2026 Guidelines2024 Results2025 Results
Maximum Total: 109 points
7 Scored Categories
45-pt Minimum for 9%
LowestIncome52 pts48% of total

Lowest Income

52 pts

Section 10325(c)(6) · 48% of total score

Points from a matrix cross-referencing % of low-income units at a given AMI level. Deeper targeting earns more.

  • Maximum 50 base points + 2 bonus points = 52 total
  • Points come from the regulation's published lookup matrix
  • 30% AMI bonus: +2 pts when 10%+ units at 30% AMI spread across bedroom sizes
  • Minimum 45 points required for 9% credit eligibility
  • 55% AMI column available only for rural set-aside projects

Example Matrix Lookups

10% of units at 30% AMI15.0 pts
25% of units at 20% AMI50.0 pts (max)
35% of units at 30% AMI50.0 pts (max)

Non-Scored Checks

High-Cost Test

§10327(c)(5)(B)

Pass/fail — if eligible basis per unit exceeds 130% of threshold basis limit, the project is designated 'high cost'.

Tiebreaker

§10325(c)(9)

Multi-tier system: local support letter, housing type goals, soft resources ratio, eligible basis ratio, resource area bonus.

Negative Points

§10325(c)(2)

Up to 10 negative points per violation for compliance failures. Duration: up to 2 calendar years.

Sources: Cal. Code Regs. Tit. 4, Section 10325 (December 2024/2025 CTCAC Adopted Regulations). Published by the California Tax Credit Allocation Committee at treasurer.ca.gov/ctcac. High-Cost Test from Section 10327(c)(5)(B).