Placed in service 2012

Idaho tax credit properties at Year 15 in 2026

HUD's database lists 10 Idaho properties placed in service in 2012, with 383 apartments (368 low-income). If the credit period started that year, the 15-year compliance periods end this year, and extended use runs to at least 2041 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.
Property	Credit	Units	Low-income	Allocated	Compliance ends	Extended use at least to
12th And River Street Housing 514 South 12th Street, Boise 83702	9%	53	52	2011	2026 or 2027	2041 or 2042
Pioneer Square 1220 Grand Avenue, Boise 83702	4% and 9%	43	43	2011	2026 or 2027	2041 or 2042
Gracehill 1447 Idaho Street, Gooding 83330	4% and 9%	30	30	2012	2026 or 2027	2041 or 2042
River Street 731 North River Street, Hailey 83333	9%	24	23	2010	2026 or 2027	2041 or 2042
Saturn 740 Saturn Avenue, Idaho Falls 83402	4% and 9%	38	38	2011	2026 or 2027	2041 or 2042
Seapointe 1129 Cedar Avenue, Lewiston 83501	4% and 9%	51	50	2012	2026 or 2027	2041 or 2042
Payette Townhouses 415 South 16th Street, Payette 83661	4% and 9%	27	27	2012	2026 or 2027	2041 or 2042
Silver Creek 3720 West Tayjan Lane, Post Falls 83854	9%	42	41	2010	2026 or 2027	2041 or 2042
Southwood 210 South A Street, Rupert 83350	4% and 9%	24	24	2011	2026 or 2027	2041 or 2042
Schweitzer Ranch Senior 4207 Samuelson Avenue, Sandpoint 83864	9%	51	40	2011	2026 or 2027	2041 or 2042

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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, 2025, 2027, 2028, 2029, 2030, 2031, 2032.