Placed in service 2017

Idaho tax credit properties at Year 15 in 2031

HUD's database lists 11 Idaho properties placed in service in 2017, with 425 apartments (397 low-income). If the credit period started that year, the 15-year compliance periods end around 2031, and extended use runs to at least 2046 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
Nottingshire 2804 South Georgia Avenue, Caldwell 83605	4% and 9%	40	40	2016	2031 or 2032	2046 or 2047
Emerald Court 555 North Butte Avenue, Emmett 83617	4% and 9%	32	25	2016	2031 or 2032	2046 or 2047
Orchard Valley 1000 Fernlee Street, Emmett 83617	4% and 9%	20	20	2015	2031 or 2032	2046 or 2047
Ross Island At Moffatt Cove 561 North Moffatt Avenue, Emmett 83617	9%	37	36	2016	2031 or 2032	2046 or 2047
Washington Square 416 East Washington Avenue, Meridian 83642	4% and 9%	42	41	2016	2031 or 2032	2046 or 2047
Vineyard At Broadmore II 15 5th Street North, Nampa 83687	9%	30	27	2016	2031 or 2032	2046 or 2047
Pointe 5791 West Expo Parkway, Post Falls 83854	4%	75	74	2016	2031 or 2032	2046 or 2047
6th Street Senior 914 6th Avenue, Sandpoint 83864	9%	36	31	2015	2031 or 2032	2046 or 2047
Chestnut 1010 Maple Avenue, Sandpoint 83864	9%	36	31	2015	2031 or 2032	2046 or 2047
Moon Valley 142 South Sunlight Avenue, Star 83669	9%	37	32	2016	2031 or 2032	2046 or 2047
Cherrywood 2026 Elizabeth Boulevard, Twin Falls 83301	4% and 9%	40	40	2017	2031 or 2032	2046 or 2047

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.

Property

Email me when this alert fires. I can unsubscribe in one click. No marketing lists.

Alert emails haven't started on this site yet. Your sign-up is saved, and when sending starts the first email asks you to confirm.

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, 2029, 2030, 2032.