Year Fifteen
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Placed in service 2011

Idaho tax credit properties at Year 15 in 2025

HUD's database lists 12 Idaho properties placed in service in 2011, with 451 apartments (412 low-income). If the credit period started that year, the 15-year compliance periods ended around 2025, and extended use runs to at least 2040 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
Hope Plaza
1508 Hope Lane, Caldwell 83607		TCEP only484720092025 or 20262040 or 2041
Mill River Seniors
3505 W Sunapee Loop, Coeur D'alene 83814		9%503920102025 or 20262040 or 2041
Mill River Senior
3505 North Sunapee Loop, Coeur Dalene 83814 · no longer monitored		9%503920102025 or 20262040 or 2041
Riverstone West
2238 West John Loop, Coeur Dalene 83814		9%503920112025 or 20262040 or 2041
Riverbend Court I And II
18 Circle Drive, Fruitland 83619		TCEP only403920092025 or 20262040 or 2041
Riverbend Court IV
1150 Riverside Avenue, Grand View 83624		TCEP only8820092025 or 20262040 or 2041
Windwood
921 South Davis Street, Jerome 83338		4% and 9%303020102025 or 20262040 or 2041
Mill Creek
419 Miller Street, Lewiston 83501		4% and 9%414020092025 or 20262040 or 2041
Riverbend Court III
1120 Main Street, Marsing 83639		TCEP only121220092025 or 20262040 or 2041
The Springs
325 Valley Springs Road, Mccall 83638		TCEP only363520092025 or 20262040 or 2041
Edenmoor
308 Grant Street, Moscow 83843		4% and 9%626120112025 or 20262040 or 2041
Silver Hills
20 Bank Street, Wallace 83873		TCEP only242320092025 or 20262040 or 2041

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: 2023, 2024, 2026, 2027, 2028, 2029, 2030, 2031, 2032.