Placed in service 2013
Kentucky tax credit properties at Year 15 in 2027
HUD's database lists 35 Kentucky properties placed in service in 2013, with 1,361 apartments (1,364 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Castle Village Apartments Castle Village Drive, Brodhead 40409 | 4% and 9% | 70 | 70 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Chestnut Greene Robert E. Cox Road, Corbin 40701 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| East Corbin School Apartments Masters Street, Corbin 40701 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Lasalette Gardens Apartments Greenup Street, Covington 41011 | 4% and 9% | 76 | 76 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| St. Aloysius - St. Clair West 8th Street, Covington 41011 | 4% and 9% | 48 | 48 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Independence Park Independence Place, Crestwood 40014 | 9% | 18 | 18 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Belmont Place Hampton Court, Cynthiana 41031 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Hillside Apartments Hillside Drive, Cynthiana 41031 | 4% and 9% | 51 | 51 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Glen Abbey Crossing Peyton Circle, Dawson Springs 42408 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Eminence Village Apartments Apachee Circle, Eminence 40019 | 4% and 9% | 54 | 54 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Magnolia Glen Fka Ridgewood North Memory Lane, Florence 41042 | 9% | 60 | 60 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Wood Lane Apartments Scottsville Street, Greensburg 42743 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Harrodsburg Place Ava Drive, Harrodsburg 40330 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Clarktown Landing Glass Ave., Hopkinsville 42240 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Foster Senior Homes W. 7th Street, Hopkinsville 42240 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Jenkins High School Apartments North Pane St, Jenkins 41537 | 9% | 26 | 26 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Salem Village Apartments Winburn Drive, Lexington 40511 | 4% and 9% | 39 | 39 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Noah Apartments Noah Lane, London 40741 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Parkland Scholar House - Aka W. Louisville Scholar House Catalpa Street, Louisville 40211 | 9% | 48 | 48 | 2013 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Willow Place Apartments Shady Villa Drive, Louisville 40219 | 4% and 9% | 65 | 65 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Woodbourne House Apartments Woodford Place, Louisville 40204 | 9% | 11 | 11 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Menemsha Townhomes Hollan Circle, Maysville 41056 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Mt. Sterling - Main Cross East Main Street, Mt. Sterling 40353 | 4% and 9% | 51 | 51 | 2013 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Sunset Village Apartments Louise Court, Mt. Washington 40047 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Clifton Hills 18th Street, Newport 41071 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Cottages Of Mechanicsville W. 10th Street, Owensboro 42301 | 9% | 22 | 22 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Meadows Of Central Appalachia - Fka Pikeville Scholar House Saad Avenue, Pikeville 41501 | 9% | 45 | 48 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Wilderness Trail Manor Wilderness Trail, Pineville 40977 | 4% and 9% | 123 | 123 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Raceland Meadows Raceland Meadows Dr, Raceland 41169 | 4% and 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Maplewood Of Sacramento Ross Street, Sacramento 42372 | 4% and 9% | 12 | 12 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| North Wood Apartments North, Sandy Hook 41171 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Beecher House Apartments S. Main Street, Somerset 42501 | 4% and 9% | 62 | 62 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Vanceburg Place Winterwood Lane, Vanceburg 41179 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Oak Ridge Apartments E Oak Ridge Street, Williamsburg 40769 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
| Riverside Cottages Riverside Village, Wurtland 41144 | 9% | 32 | 32 | 2012 | 2027 or 2028 | 2042 or 2043 agency reports a 15-year period |
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, 2026, 2028, 2029, 2030, 2031, 2032.