Year Fifteen
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Kentucky tax credit properties by Year 15 date

228 Kentucky properties in HUD's database were placed in service from 2009 to 2018. 61 of them reach the end of their compliance period from 2026 through 2028, the window when investor exits, refinancings and sales cluster.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. Compliance end = placed-in-service year + 14, the earliest case.
Compliance period endsPropertiesApartmentsLow-income
2023301,9121,766
202424801798
2025391,5741,573
202621872872
2027351,3611,364
20285216206
202917799790
203020988980
203118718718
203219871871