Tax credit properties reaching Year 15
HUD's database lists 13,244 properties placed in service from 2009 to 2018. 4,179 of them, with 307,505 apartments, reach the end of their 15-year compliance periods from 2026 through 2028 if their credits started the year they opened.
| State | Properties, 2009-2018 | Year 15 in 2026-2028 | Apartments in that window |
|---|---|---|---|
| Alabama | 109 | 23 | 1,603 |
| Alaska | 55 | 9 | 445 |
| American Samoa | 119 | 59 | 244 |
| Arizona | 157 | 46 | 3,512 |
| Arkansas | 211 | 76 | 3,458 |
| California | 1,603 | 639 | 49,878 |
| Colorado | 206 | 53 | 4,264 |
| Connecticut | 76 | 22 | 1,977 |
| Delaware | 53 | 17 | 962 |
| District of Columbia | 117 | 31 | 3,010 |
| Florida | 429 | 115 | 13,146 |
| Georgia | 402 | 129 | 8,535 |
| Guam | 8 | 3 | 215 |
| Hawaii | 54 | 16 | 1,468 |
| Idaho | 93 | 22 | 950 |
| Illinois | 266 | 101 | 7,599 |
| Indiana | 313 | 100 | 6,981 |
| Iowa | 181 | 64 | 3,239 |
| Kansas | 158 | 43 | 1,682 |
| Kentucky | 228 | 61 | 2,449 |
| Louisiana | 280 | 70 | 4,520 |
| Maine | 97 | 26 | 837 |
| Maryland | 268 | 58 | 5,058 |
| Massachusetts | 249 | 70 | 5,710 |
| Michigan | 369 | 108 | 9,210 |
| Minnesota | 290 | 85 | 5,580 |
| Mississippi | 165 | 46 | 2,080 |
| Missouri | 315 | 83 | 4,171 |
| Montana | 76 | 17 | 550 |
| Nebraska | 132 | 34 | 1,307 |
| Nevada | 89 | 29 | 2,093 |
| New Hampshire | 82 | 28 | 939 |
| New Jersey | 623 | 320 | 20,985 |
| New Mexico | 12 | 4 | 677 |
| New York | 1,089 | 319 | 40,481 |
| North Carolina | 392 | 116 | 7,094 |
| North Dakota | 52 | 19 | 693 |
| Northern Mariana Islands | 4 | 0 | 0 |
| Ohio | 411 | 141 | 7,816 |
| Oklahoma | 145 | 46 | 1,985 |
| Oregon | 172 | 57 | 3,606 |
| Pennsylvania | 352 | 92 | 5,711 |
| Puerto Rico | 80 | 21 | 2,446 |
| Rhode Island | 59 | 18 | 1,295 |
| South Carolina | 269 | 45 | 2,453 |
| South Dakota | 62 | 20 | 798 |
| Tennessee | 266 | 69 | 5,174 |
| Texas | 519 | 156 | 16,942 |
| U.S. Virgin Islands | 8 | 4 | 165 |
| Utah | 129 | 40 | 2,237 |
| Vermont | 98 | 32 | 892 |
| Virginia | 385 | 127 | 10,206 |
| Washington | 396 | 110 | 11,138 |
| West Virginia | 107 | 30 | 1,080 |
| Wisconsin | 320 | 93 | 5,535 |
| Wyoming | 44 | 17 | 424 |
HUD's database, revised May 28, 2026, runs through projects placed in service in 2024. The years shown are estimates from the placed-in-service year. Owners can elect to start credits the following year, and multi-building projects can have different dates for each building. Confirm against the property's Form 8609s.
Every property as one CSV or JSON file, and a watchlist alert for any of them: Year 15 data download.