Bootcamp For Buyers

Vermont MCC Program

The Vermont MCC Program, administered by the Vermont Housing Finance Agency (VHFA), helps eligible homebuyers reduce their federal tax liability. This program offers a Mortgage Credit Certificate (MCC), which allows buyers to claim a percentage of their mortgage interest as a tax credit, making homeownership more affordable.

Benefits

  • Provides a federal tax credit equal to up to 30% of the annual mortgage interest paid, with a maximum benefit of $2,000 per year.
  • The credit can be claimed annually for the life of the mortgage, as long as the home remains the buyer’s primary residence.
  • Can be combined with other VHFA programs, such as the Advantage Program or ASSIST Loan, for additional financial benefits.
  • Reduces overall tax liability, freeing up income for other expenses or savings.
  • Encourages stable housing and long-term equity building for Vermont residents.

Eligibility Requirements

  • Applicants must be first-time homebuyers or individuals who have not owned a home in the past three years, unless purchasing in federally designated targeted areas.
  • Income limits apply and vary based on household size and the location of the property within Vermont.
  • The property must be located in Vermont and used as the buyer’s primary residence.
  • Participants must apply for the MCC program through a VHFA-approved lender.
  • Completion of a VHFA-approved homebuyer education course is required to ensure preparedness for homeownership responsibilities.

Additional Information

The Vermont MCC Program is an essential tool for homebuyers seeking to make homeownership more affordable. By reducing federal tax liability, this program empowers eligible buyers to achieve stable housing while improving their financial outlook. Administered by the Vermont Housing Finance Agency, this initiative supports sustainable homeownership and strengthens communities across the state.

Frequently Asked Questions About Our Program

What is the Vermont MCC Program?

The Vermont MCC (Mortgage Credit Certificate) Program provides eligible homebuyers with a tax credit that reduces their federal income tax liability, making homeownership more affordable.

How does the MCC Program work?

The program allows homebuyers to claim a percentage of their annual mortgage interest as a dollar-for-dollar tax credit, while still deducting the remaining interest on their taxes.

Who qualifies for the Vermont MCC Program?

Eligibility is based on being a first-time homebuyer, a veteran, or purchasing a home in a targeted area. Applicants must also meet income and purchase price limits.

What defines a first-time homebuyer for the MCC Program?

A first-time homebuyer is someone who has not owned a primary residence in the past three years. Veterans and buyers in targeted areas may qualify regardless of previous homeownership.

How much of a tax credit can I receive with the MCC Program?

Homebuyers can claim up to 30% of their annual mortgage interest as a tax credit, with a maximum of $2,000 per year.

Are there income limits for the MCC Program?

Yes, income limits vary based on household size and the county where the property is located. These limits ensure the program benefits low-to-moderate-income households.

What types of properties are eligible for the MCC Program?

Eligible properties include single-family homes, condominiums, and manufactured homes that are permanently affixed to a foundation and meet program requirements.

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What is the maximum purchase price allowed under the MCC Program?

As of 2025, the maximum purchase price varies by location but generally ranges from $300,000 to $500,000, depending on program guidelines.

Can the MCC Program be combined with other assistance programs?

Yes, the MCC Program can be combined with down payment assistance programs and other homebuyer benefits to maximize affordability.

Does the MCC tax credit need to be repaid?

The tax credit does not need to be repaid unless the home is sold or no longer used as a primary residence within nine years, which may trigger a recapture tax.

What is the recapture tax and how does it work?

The recapture tax applies if the home is sold within nine years and the buyer’s income exceeds certain thresholds. Many buyers do not owe this tax, and program representatives explain it during the application process.

Is homebuyer education required for the MCC Program?

Yes, completing a homebuyer education course is mandatory to help buyers understand how to use the tax credit and manage homeownership responsibilities.

Can the MCC Program be used with FHA, VA, or USDA loans?

Yes, the MCC Program can be paired with FHA, VA, USDA, and conventional loans, provided all eligibility requirements are met.

How long can I claim the MCC tax credit?

The tax credit can be claimed annually for the life of the mortgage loan, as long as the buyer continues to use the home as their primary residence.

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Are there location restrictions for properties under the MCC Program?

Yes, the property must be located within Vermont and meet the program’s eligibility criteria for type and purchase price limits.

Do veterans qualify for the MCC Program without being first-time homebuyers?

Yes, eligible veterans can qualify for the MCC Program regardless of prior homeownership, as long as they meet other program criteria.

What are the benefits of the MCC Program?

The program reduces federal tax liability, making homeownership more affordable and freeing up household income for other expenses.

Can the MCC Program be used with adjustable-rate mortgages?

No, the MCC Program is only available for fixed-rate mortgage loans to provide consistent and predictable tax benefits.

What is the application process for the MCC Program?

Applicants work with an approved lender who verifies eligibility, guides them through the process, and issues the Mortgage Credit Certificate at closing.

Is there a fee to participate in the MCC Program?

Yes, a one-time issuance fee may apply, typically included in the closing costs. The lender will provide specific details during the application process.

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