Year Fifteen
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Placed in service 2011

American Samoa tax credit properties at Year 15 in 2025

HUD's database lists 60 American Samoa properties placed in service in 2011, with 184 apartments (184 low-income). If the credit period started that year, the 15-year compliance periods ended around 2025, and extended use runs to at least 2040 unless the agreement says later.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. "Allocated" is the year the agency allocated credits, often a year or more before the property opened. Compliance and extended-use years are estimates from the placed-in-service year; an owner may have started credits a year later, buildings in one project can differ, and extended use shown is the federal minimum; where the agency reported a period over 30 years, it's noted. "No longer monitored" means the agency flagged the property as out of its LIHTC monitoring.
PropertyCreditUnitsLow-incomeAllocatedCompliance endsExtended use at least to
Apelu & Sons Rentals
Tafuna, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Bern's Apts
Leloaloa, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Camilla Wilson
Tafuna, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Douglas & Fetineiai Ah-mai
Pavaiai, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Elizabeth Perri
Iliili, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Eti & Corretti Eves
Tafuna, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Faauaa & Katerina's Rental
Vailoa, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Fesili Bryant
Pavaiai, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Fsa Housing Projects
Tafuna, Pago Pago 		TCEP only6620102025 or 20262040 or 2041
Georgias Apts
Tafuna, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Hannah-lei Apts
Fogagogo, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Iliili Garden Homes
Iliili, Pago Pago 		TCEP only6620102025 or 20262040 or 2041
Isaako Fetoai Rental
Leloaloa, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Island Developer Housing
Iliili, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
J&l S Rental House
Pavaiai, Pago Pago 		n/a2220102025 or 20262040 or 2041
Jera's Rental Units
Nuuuli, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Kana's Apts
Vaitogi, Pago Pago 		n/a4420102025 or 20262040 or 2041
Kat's Rental
Leone, Pago Pago 		n/a2220102025 or 20262040 or 2041
Lavea'i Housing
Iliili, Pago Pago 		TCEP only8820102025 or 20262040 or 2041
Le Fonuea Apts
Vaitogi, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Le Fonuea Vaiala
Pavaiai, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Leataataville
Tafuna, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Leo & Elisapeta Mavaega
Taputimu, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Leomiti's Rentals
Pavaiai, Pago Pago 		n/a2220102025 or 20262040 or 2041
Letisha Gaoa
Tafuna, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Loke Tago
Nuuuli, Pago Pago 		TCEP only6620102025 or 20262040 or 2041
Lupelele Iosefa Thomas
Pavaiai, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Lupi Leasoon
Alao, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Makuisa Home Rental
Nuuuli, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Malaeimi Housing Rental
Malaeimi, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Malala Rentals
Pago Pago, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Manumailelagi Home Units
Vaitogi, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Mapu Jamias
Fogagogo, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Mausa Malepeai
Iliili, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Methodist Synod Rental Homes
Tafuna, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Mika's Housing
Tafuna, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Moafanua Homes
Iliili, Pago Pago 		n/a7720102025 or 20262040 or 2041
Moana's Apts
Leone, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Mountain Views
Pavaiai, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
Mt Asuega
Vaitogi, Pago Pago 		TCEP only101020102025 or 20262040 or 2041
Mulinu'u 1
Nuuuli, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Mulinu'u 2
Nuuuli, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Naumati Housing
Tafuna, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Niko's Rental
Malaeloa, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Pua'auli F Ioane
Tafuna, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Punaoa Lodge
Iliili, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Rr Rentals
Leone, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Savali Low Income Rental
Iliili, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Siaumau Siaumau
Vaitogi, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Slade Homes
Tafuna, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Sunset Housing
Leone, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Tafaifa Rental Units
Tafuna, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Tafeta Developments
Tafeta, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Tarrant's Rental
Vaitogi, Pago Pago 		TCEP only8820102025 or 20262040 or 2041
Tuiaua Developemnt
Aua, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Tulafono Luamanu
Tafuna, Pago Pago 		TCEP only2220102025 or 20262040 or 2041
Vaimasina Homes
Tafuna, Pago Pago 		TCEP only4420102025 or 20262040 or 2041
Vaivao's Rentals
Tafuna, Pago Pago 		TCEP only1120102025 or 20262040 or 2041
William Steffany
Iliili, Pago Pago 		TCEP only3320102025 or 20262040 or 2041
Young's Rental
Vaitogi, Pago Pago 		TCEP only6620102025 or 20262040 or 2041

Watch one of these properties

Pick a property and we'll email when it moves closer to Year 15 (inside two years, then inside one) or when HUD's record for it changes in a new release. Every American Samoa property is in the download on the data page.

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All 13,244 properties as CSV or JSON: Year 15 data download.

What Year 15 changes for these owners

Once the compliance period closes, credit recapture no longer applies, and a right of first refusal held by a nonprofit, a tenant group or a government agency can let it buy for as little as the minimum price in IRC 42(i)(7): the debt not taken on in the five years before the sale, plus the taxes the sale triggers. With the credits claimed and recapture behind them, investor partners have little reason to stay in. The property still owes at least 15 more years of extended use, and unless the agreement or state law rules it out, the owner can ask the agency for a qualified contract after year 14. States can set longer extended use or bar qualified contract requests in their regulatory agreements, so read the recorded agreement for any property here.

Check the exact dates for one property in the compliance timeline calculator, or work the exit numbers in the Year 15 exit and refinance calculator.

Other years in American Samoa: 2026, 2027, 2028.