Placed in service 2013
Connecticut tax credit properties at Year 15 in 2027
HUD's database lists 10 Connecticut properties placed in service in 2013, with 625 apartments (600 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Clinton Commons 75-101 Clinton Avenue, Bridgeport 06605 | 4% | 33 | 33 | 2010 | 2027 or 2028 | 2042 or 2043 |
| The Heights At Darien (Fka Allen Oneill Homes) Elm Street, Noroton Avenue, West Avenue, Darien 06820 | 9% | 106 | 102 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Sigourney Mews Apartments 206 Collins Street, Hartford 06105 | 9% | 88 | 88 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Jefferson Heights 2380 Corbin Avenue, New Britain 06053 | 9% | 70 | 70 | 2012 | 2027 or 2028 | 2042 or 2043 |
| 122 Wilmot Road 122 Wilmot Road, New Haven 06515 | 9% | 47 | 42 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Rockview Phase I Rental 300 Wilmot Road, New Haven 06515 | 9% | 77 | 61 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Victory Gardens 555 Willard Avenue, Newington 06111 | 9% | 74 | 74 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Elmcrest Terrace Supportive Housing 4 Elmcrest Terrace, Norwalk 06850 | 9% | 18 | 18 | 2011 | 2027 or 2028 | 2042 or 2043 |
| River Commons Apartments 15 School Street, Norwalk 06851 | 4% | 34 | 34 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Torringford West Apartments 356 Torringford West Street, Torrington 06790 | 4% | 78 | 78 | 2012 | 2027 or 2028 | 2042 or 2043 |
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 Connecticut: 2023, 2024, 2025, 2026, 2028, 2029, 2030, 2031, 2032.