Year Fifteen
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Placed in service 2012

American Samoa tax credit properties at Year 15 in 2026

HUD's database lists 40 American Samoa properties placed in service in 2012, with 149 apartments (149 low-income). If the credit period started that year, the 15-year compliance periods end this year, and extended use runs to at least 2041 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
3j Rentals
Fogagogo, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Aliilemai Project
Pago Pago, Pago Pago 		TCEP only1120102026 or 20272041 or 2042
Alo Stevenson
Fogagogo, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Ami Faleatua
Tafuna, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Anesi Rental
Fogagogo, Pago Pago 		TCEP only1120102026 or 20272041 or 2042
Angela Laumoli
Leone, Pago Pago 		TCEP only1120102026 or 20272041 or 2042
Asalele Rental
Pavaiai, Pago Pago 		TCEP only1120102026 or 20272041 or 2042
Atina'e Housing
Vaitogi, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
Atiulagi F Pese
Fogagogo, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Bob's Bungalows
Taputimu, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Chi Homes
Leone, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Dream Builders
Fogagogo, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
Gloria Poasa Avalos
Iliili, Pago Pago 		TCEP only101020102026 or 20272041 or 2042
Hans Langkilde
Leloaloa, Pago Pago 		TCEP only2220102026 or 20272041 or 2042
Happy Valley Baptish Church
Tafuna, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Jeanette Poasa Sili
Fogagogo, Pago Pago 		TCEP only6620102026 or 20272041 or 2042
Lepine Fales
Malaeimi, Pago Pago 		TCEP only8820102026 or 20272041 or 2042
Lili Ho Ching
Malaeimi, Pago Pago 		TCEP only2220102026 or 20272041 or 2042
Lise Fa'asoa
Tafuna, Pago Pago 		TCEP only2220102026 or 20272041 or 2042
Liusala Apts
Tafuna, Pago Pago 		TCEP only8820102026 or 20272041 or 2042
M&l Rental
Fogagogo, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
Maulafalafa
Vatia, Pago Pago 		TCEP only5520102026 or 20272041 or 2042
Mealefu Filemoni
Leone, Pago Pago 		TCEP only1120102026 or 20272041 or 2042
Mikilani Apts
Vaitogi, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Niualama Taifane
Amanave, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
Ofoia Amosa
Vaitogi, Pago Pago 		n/a1120102026 or 20272041 or 2042
Price Iosefa
Pavaiai, Pago Pago 		TCEP only1120102026 or 20272041 or 2042
Pritchard Complex
Leone, Pago Pago 		TCEP only2220102026 or 20272041 or 2042
R&l Housing
Malaeimi, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Seui Apts
Tafuna, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Sinavai
Vaitogi, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Su'e's Rental
Tafuna, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Sunrise Of The Pacific
Tafuna, Pago Pago 		TCEP only8820102026 or 20272041 or 2042
Tapuina Project
Iliili, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
Tasota
Iliili, Pago Pago 		TCEP only8820102026 or 20272041 or 2042
Tony Hollister
Tafuna, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Utumalama Estate
Aoloau, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
Vaitele Apts
Nuuuli, Pago Pago 		TCEP only3320102026 or 20272041 or 2042
William Hollister
Vaitogi, Pago Pago 		TCEP only4420102026 or 20272041 or 2042
Yolanda Masunu
Tafuna, Pago Pago 		TCEP only4420102026 or 20272041 or 2042

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: 2025, 2027, 2028.