Placed in service 2018

Idaho tax credit properties at Year 15 in 2032

HUD's database lists 8 Idaho properties placed in service in 2018, with 408 apartments (377 low-income). If the credit period started that year, the 15-year compliance periods end around 2032, and extended use runs to at least 2047 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
Peterson Park 3655 Maiben Street, Ammon 83702	4% and 9%	40	39	2017	2032 or 2033	2047 or 2048
New Path Community Housing 2200 West Fairview Avenue, Boise 83702	9%	41	40	2017	2032 or 2033	2047 or 2048
Vineyard At Sycamore Place 821 Fillmore Street, Caldwell 83605	9%	30	21	2017	2032 or 2033	2047 or 2048
Lakeside Manor / Lakeside Village 3016 North Government Way, Coeur Dalene 83815	4%	126	126	2017	2032 or 2033	2047 or 2048
Northwest Passage 155 Everett Lane, Donnelly 83615	9%	37	32	2016	2032 or 2033	2047 or 2048
Cottonwood Meadows 1801 East State Street, Eagle 83616	9%	48	42	2017	2032 or 2033	2047 or 2048
Kinsale Place 920 Bryden Avenue, Lewiston 83501	9%	36	32	2016	2032 or 2033	2047 or 2048
Colorado Gardens 1007 South Elder Street, Namps 83687	9%	50	45	2017	2032 or 2033	2047 or 2048

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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, 2026, 2027, 2028, 2029, 2030, 2031.