Placed in service 2012

Kentucky tax credit properties at Year 15 in 2026

HUD's database lists 21 Kentucky properties placed in service in 2012, with 872 apartments (872 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
Creek Bridge Apartments Roberts Drive, Ashland 41102	9%	100	100	2008	2026 or 2027	2041 or 2042 agency reports a 15-year period
Silver Creek Place Miracle Dr., Berea 40403	4% and 9%	24	24	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Hunter Terrace Worth Way (Office), Bowling Green 42101	9%	24	24	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Carrollton Village Apartments Villlage Lane, Carrollton 41008	4% and 9%	80	80	2010	2026 or 2027	2041 or 2042 agency reports a 15-year period
Elizabeth Lodge Elizabeth Drive, Columbia 42728	9%	32	32	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Greensburg Village Nancy Street, Greensburg 42743	4% and 9%	50	50	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Evanwood Apartments Old Hwy 60 East, Hardinsburg 40243	4% and 9%	24	24	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
James Village Townhomes East 21st Street, Hopkinsville 42240	9%	48	48	2010	2026 or 2027	2041 or 2042 agency reports a 15-year period
Hamburg Senior Residence Villa Medici Pass, Lexington 40509	9%	62	62	2010	2026 or 2027	2041 or 2042 agency reports a 15-year period
Parkside Cross Keys Road, Lexington 40504	9%	36	36	2010	2026 or 2027	2041 or 2042 agency reports a 15-year period
Russell School Apartments West Fifth Street, Lexington 40508	9%	27	27	2008	2026 or 2027	2041 or 2042 agency reports a 15-year period
Laurel Place West Carter Rd., London 40741	4% and 9%	46	46	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
California Square I Garland Avenue, Louisville 40210	4% and 9%	101	101	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Shiloh Apartments Winding Creek Road, Madisonville 42431	4% and 9%	24	24	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Monticello Village Surrey Hill Road, Monticello 42633	4% and 9%	23	23	2012	2026 or 2027	2041 or 2042 agency reports a 15-year period
Monticello Village Apts II 120 Surrey Hill Road, Monticello 42633	4% and 9%	23	23	2012	2026 or 2027	2041 or 2042
Butler Manor Apartments Butler Manor Drive, Morgantown 42261	4% and 9%	16	16	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Butler Manor Apts II 101 Butler Manor Dr, Morgantown 42261	4% and 9%	16	16	2011	2026 or 2027	2041 or 2042
Scholar House Of Paducah Old North Friendship Road, Paducah 42001	9%	48	48	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Hopewell Apartments Spears St., Paris 40361	9%	30	30	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period
Foothills Riverside - Fka Riverside Riverside Court, Wurtland 41144	9%	38	38	2011	2026 or 2027	2041 or 2042 agency reports a 15-year period

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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 Kentucky: 2023, 2024, 2025, 2027, 2028, 2029, 2030, 2031, 2032.