Year Fifteen
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Placed in service 2010

Delaware tax credit properties at Year 15 in 2024

HUD's database lists 6 Delaware properties placed in service in 2010, with 241 apartments (217 low-income). If the credit period started that year, the 15-year compliance periods ended around 2024, and extended use runs to at least 2039 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
Millsboro Village
210 Thomas Taylor Dr, Millsboro 19966		TCEP only505020082024 or 20252039 or 2040
Millsboro Village I
210 Thomas Taylor Drive, Millsboro 19966		TCEP only505020092024 or 20252039 or 2040
Marrows Court Preservation
100-a Witherspoon Lane, Newark 19713		4% and 9%505020092024 or 20252039 or 2040
Seaford Apartments
600 Grayson Court, Seaford 19973		TCEP only373620092024 or 20252039 or 2040
Marcella's / Judy's House
901-903 Washington Street, Wilmington 19801		9%313120082024 or 20252039 or 2040
Shipley Lofts
701 Shipley Street, Wilmington 19801 · no longer monitored		9%23020062024 or 20252039 or 2040

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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 Delaware: 2023, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.