Year Fifteen
Menu

Placed in service 2014

American Samoa tax credit properties at Year 15 in 2028

HUD's database lists 6 American Samoa properties placed in service in 2014, with 19 apartments (19 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 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
Aiumu Housing
Taputimu, Pago Pago 		TCEP only1120102028 or 20292043 or 2044
Anthony Tuiolosega
Matu'u, Pago Pago 		TCEP only1120102028 or 20292043 or 2044
Fa'atoaga Apts
Iliili, Pago Pago 		TCEP only4420102028 or 20292043 or 2044
Maatoa Low Income Apts
Tau, Manu'a, Pago Pago 96799		TCEP only8820102028 or 20292043 or 2044
Maranatha Rental Homes
Leone, Pago Pago 		TCEP only2220102028 or 20292043 or 2044
Moelata Project
Aua, Pago Pago 		TCEP only3320102028 or 20292043 or 2044

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.

Alert emails haven't started on this site yet. Your sign-up is saved, and when sending starts the first email asks you to confirm.

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, 2026, 2027.