Placed in service 2015
Idaho tax credit properties at Year 15 in 2029
HUD's database lists 10 Idaho properties placed in service in 2015, with 399 apartments (378 low-income). If the credit period started that year, the 15-year compliance periods end around 2029, and extended use runs to at least 2044 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Hudson Park 1256 West Marie Avenue, Coeur Dalene 83815 | 9% | 60 | 53 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Valencia Senior 1273 Spring Creek Lane, Fruitland 83619 | 9% | 48 | 42 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Trailwinds (The) 415 East 42nd Street, Garden City 83714 | 9% | 64 | 57 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Riverton 461 14th Street, Heyburn 83336 | 4% and 9% | 24 | 24 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Parkside 1814 North Spokane Street, Post Falls 83854 | 4% and 9% | 24 | 23 | 2015 | 2029 or 2030 | 2044 or 2045 |
| Valley View 3224 Painters Loop, Post Falls 83854 | 4% and 9% | 35 | 35 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Grove @ Riverside 3111 N First Street East, Rexburg 83440 | 9% | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Grove At Riverside (The) 3111 North 1st Street East, Rexburg 83440 | 9% | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Valley Park 309 Pasherma Kay Court, Rupert 83350 | 4% and 9% | 24 | 24 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Wildwood 856 West 7th Street, Weiser 83672 | 4% and 9% | 24 | 24 | 2013 | 2029 or 2030 | 2044 or 2045 |
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, 2026, 2027, 2028, 2030, 2031, 2032.