Year Fifteen
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Placed in service 2010

Idaho tax credit properties at Year 15 in 2024

HUD's database lists 10 Idaho properties placed in service in 2010, with 429 apartments (409 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
Riverview
1070 South Leadville Avenue, Boise 83706		4% and 9%404020102024 or 20252039 or 2040
Meadowbrook - Buhl
315 Clear Lakes Road, Buhl 83316		TCEP only201920092024 or 20252039 or 2040
Summerhill
965 Hoopes Avenue, Idaho Falls 83404		9%807120092024 or 20252039 or 2040
Northwood Place
101 Park Circle, Ketchum 83340		TCEP only313120092024 or 20252039 or 2040
Tullamore Senior - Lewiston
908 Bryden Avenue, Lewiston 83501		9%484720072024 or 20252039 or 2040
Aspenwood
235 South 4th Street, Montpelier 83254		TCEP only363520092024 or 20252039 or 2040
Galway
2219 West Karcher Road, Nampa 83651 · no longer monitored		4% and 9%565520102024 or 20252039 or 2040
Tullamore Commons
3797 East Carradale Avenue, Post Falls 83854		9%504420092024 or 20252039 or 2040
Tullamore Senior - Post Falls
3282 Carradale Avenue, Post Falls 83854		9%444420102024 or 20252039 or 2040
Canyonside
1741 Burke Road, Wallace 83873		4% and 9%242320092024 or 20252039 or 2040

Watch one of these properties

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