Year Fifteen
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Placed in service 2009

Idaho tax credit properties at Year 15 in 2023

HUD's database lists 12 Idaho properties placed in service in 2009, with 420 apartments (409 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.

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
Clover Creek II
250 1st Avenue South, Bliss 83314		4% and 9%171720082023 or 20242038 or 2039
Apple Pointe
3410 North 34th Street, Boise 83703		4% and 9%323220082023 or 20242038 or 2039
Cardona Senior
4846 Hawthorne Road, Chubbuck 83202		TCEP only484720082023 or 20242038 or 2039
Rosslare Senior
1085 Hoopes Avenue, Idaho Falls 83404		9%484720082023 or 20242038 or 2039
Clover Creek
1200 South Davis Street, Jerome 83338		4% and 9%222120082023 or 20242038 or 2039
Oaks II (The)
1911 North Kennedy Street, Jerome 83338		9%444420082023 or 20242038 or 2039
Sundown Heights II
835 Parade Avenue, Lapwai 83540		9%151520082023 or 20242038 or 2039
Whitman Hotel
122 South Main Street, Pocatello 83204		9%252520092023 or 20242038 or 2039
Ponderosa
4107 Samuelson Avenue, Sandpoint 83864		9%605320082023 or 20242038 or 2039
Ridgeview
1640 Washington Avenue, St Maries 83861		4% and 9%343420092023 or 20242038 or 2039
Timberlake Village
176 Meadowview Lane, Twin Falls 83301		9%676620082023 or 20242038 or 2039
Clover Creek III
500 East Avenue C, Wendell 83355		4% and 9%8820082023 or 20242038 or 2039

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 Idaho property is in the download on the data page.

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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 Idaho: 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.