The Communities of Opportunity Program (COP) is a Virginia income tax credit program amended and reenacted by the 2022 General Assembly [§58.1-439.12:04 of the Code of Virginia]. It is intended to decentralize poverty by enhancing low-income Virginians’ access to affordable housing units in higher-income areas. To do this, COP provides Virginia income tax credits to landlords with property in eligible census tracts who participate in the Housing Choice Voucher program. All applications received by January 31st will be processed by April 1st.
