Placed in service 2018
District of Columbia tax credit properties at Year 15 in 2032
HUD's database lists 11 District of Columbia properties placed in service in 2018, with 1,237 apartments (1,235 low-income). If the credit period started that year, the 15-year compliance periods end around 2032, and extended use runs to at least 2047 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Benning Heights Apartments 4800 Alabama Avenue, NE, Washington 20019 | 4% | 148 | 146 | 2017 | 2032 or 2033 | 2047 or 2048 |
| Parkchester Apartments 2704 Wade Road, SE, Washington 20020 | 4% | 94 | 94 | n/a | 2032 or 2033 | 2047 or 2048 |
| Plaza West Apartments 1035 4th Street, NW, Washington 20001 | 4% | 233 | 233 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Pomeroy Gardens 2408 Pomeroy Road, SE, Washington 20020 | 4% | 60 | 60 | 2015 | 2032 or 2033 | 2047 or 2048 |
| Portner Flats Apartments 1440 V Street, NW, Washington 20009 | 4% | 96 | 96 | n/a | 2032 or 2033 | 2047 or 2048 |
| Residences At Hayes 5201 Hayes Street, NE, Washington 20019 | 4% | 150 | 150 | n/a | 2032 or 2033 | 2047 or 2048 |
| Sarah's Circle Apartments 2551 17th Street, NW, Washington 20009 | 9% | 49 | 49 | 2017 | 2032 or 2033 | 2047 or 2048 |
| Some-the Conway Center 120 45th Street, NE, Washington 20019 | 4% | 182 | 182 | 2015 | 2032 or 2033 | 2047 or 2048 |
| Spring Road-donahue House 1433-1435 Spring Road, Washington 20010 | 4% | 37 | 37 | n/a | 2032 or 2033 | 2047 or 2048 |
| The Baldwin 1300 H Street, NE, Washington 20002 | 9% | 33 | 33 | 2017 | 2032 or 2033 | 2047 or 2048 |
| Woodmont Crossing 2311 Good Hope Ct SE, Washington 20020 | 4% | 155 | 155 | n/a | 2032 or 2033 | 2047 or 2048 |
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: 2023, 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031.