Placed in service 2009
District of Columbia tax credit properties at Year 15 in 2023
HUD's database lists 12 District of Columbia properties placed in service in 2009, with 1,780 apartments (1,850 low-income). If the credit period started that year, the 15-year compliance periods ended around 2023, and extended use runs to at least 2038 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Fairlawn Marshall 2834 Q St SE, Washington 20020 | 9% | 98 | 98 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Langston Lane Apts 2919 Knox Pl SE, Washington 20020 | 4% and 9% | 118 | 118 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Longfellow Arms Apts 506 Longfellow St NW, Washington 20011 | 9% | 30 | 30 | 2010 | 2023 or 2024 | 2038 or 2039 |
| Mayfair Mansions 770 Kenilworth Ter NE, Washington 20019 | 4% | 569 | 569 | 1989 | 2023 or 2024 | 2038 or 2039 |
| Pentacle Apts 1507 Benning Rd NE, Washington 20002 | 4% | 182 | 182 | 2010 | 2023 or 2024 | 2038 or 2039 |
| Residences At Beacon Center 6100 Georgia Avenue, NW, Washington 20011 | 4% | 99 | 99 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Residences At Georgia Avenue 4100 Georgia Ave NW, Washington 20011 | 4% | 72 | 72 | 2010 | 2023 or 2024 | 2038 or 2039 |
| Sorrento 2233 18th St NW, Washington 20009 | n/a | 23 | 17 | 2010 | 2023 or 2024 | 2038 or 2039 |
| The Overlook 3700 Ninth St SE, Washington 20032 | 4% | 316 | 316 | 2010 | 2023 or 2024 | 2038 or 2039 |
| The Pentacle 1507 Benning Road, NE, Washington | n/a | 105 | 181 | 2010 | 2023 or 2024 | 2038 or 2039 |
| Webster Gardens 124 Webster St NW, Washington 20011 | 4% | 52 | 52 | 2009 | 2023 or 2024 | 2038 or 2039 |
| Wheeler Terrace Apts 1217 Valley Ave SE, Washington 20032 | 4% | 116 | 116 | 2011 | 2023 or 2024 | 2038 or 2039 |
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 District of Columbia: 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.