Housing Action Plan — Context Module 4

How a Development
Pro Forma Works

Whether a housing project gets built comes down to a spreadsheet. The pro forma is the financial test every project must pass before a developer will proceed — and understanding it explains why many HAP incentive items exist.

A pro forma is a projected income statement for a real estate project. Developers model total cost against total revenue (or value) to determine whether a project pencils out. If projected returns don't clear the lender's and investor's required thresholds, the project doesn't get built — regardless of community need, zoning permission, or available land.

Interactive pro forma — adjust variables to see impact

Simplified Rental Pro Forma

20-unit multifamily building in Portsmouth. Numbers are representative, not project-specific.

Cost & Revenue Inputs

Construction cost / sq ft $280
NH hard costs currently $240–$360/sf depending on type and site
Average unit size (sq ft) 850
Land cost (total) $1.2M
Downtown Portsmouth land: $800K–$2.5M+ per acre
Average monthly rent $2,400
Portsmouth 1BR median ~$2,100–$2,600 (2024)
% affordable units (80% AMI) 0%
Affordable units rent at ~$1,560/mo (80% AMI, 1BR)

Pro Forma Results

Total construction cost
Soft costs (15%)
Land cost
Total development cost
Gross annual rent
Operating expenses (35%)
Net operating income
Estimated project value (5.5% cap)
Adjust inputs to see feasibility
Hard construction
52%
~$140K/unit
Labor + materials for structure, MEP, finishes. NH costs have risen 35–40% since 2020.
Land
20%
~$55K/unit
Portsmouth land prices reflect both market demand and limited available parcels.
Soft costs
15%
~$40K/unit
Architecture, engineering, legal, permitting, environmental. Discretionary process adds to this.
Financing costs
8%
~$22K/unit
Construction loan interest and fees. Longer timelines increase this directly.
Contingency / other
5%
~$14K/unit

Housing Action Plan items that address feasibility

Many HAP items work by reducing cost inputs or increasing revenue certainty — both move the pro forma toward feasibility.

I-2 + P-15
Affordable housing fee waivers + Impact fee calibration
I-2 waives permitting and related fees for affordable units, directly reducing soft costs. P-15 recalibrates impact fees by unit type and size — smaller, affordable units currently pay disproportionate fees relative to their infrastructure demand.
Z-4
Parking requirement reform
Structured parking costs $30,000–$60,000 per space. Reforming parking minimums in walkable, transit-accessible areas reduces hard costs significantly — often the single largest per-unit cost lever available to a developer.
PL-1 + PL-2
Public land inventory + Public land RFPs for housing
PL-1 inventories city-owned parcels for housing potential. PL-2 structures RFPs that can convey that land at below-market value or via ground lease — reducing the land cost component, which is the hardest input to subsidize through other means.
P-12
Permit review timeline audit and enforcement framework
Each month of construction loan carry costs roughly $15,000–$25,000 on a typical Portsmouth project. P-12 establishes measurable timeline standards and an enforcement framework — directly reducing the financing cost component of the pro forma.
Z-6
Density bonus program
Additional market-rate units granted in exchange for affordable units spread fixed costs (land, soft costs) across more revenue-generating units — improving overall returns and making the affordable component financially viable without direct subsidy.

For triage: When evaluating a HAP item, ask: does this reduce cost inputs, reduce timeline, or increase achievable revenue? Any of the three improves feasibility. Items that only add requirements without addressing the cost-revenue gap — regardless of their policy intent — risk reducing net housing production.