Placed in service 2015
Kentucky tax credit properties at Year 15 in 2029
HUD's database lists 17 Kentucky properties placed in service in 2015, with 799 apartments (790 low-income). If the credit period started that year, the 15-year compliance periods end around 2029, and extended use runs to at least 2044 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Beaver Dam Village Rochester Road, Beaver Dam 42320 | 9% | 40 | 40 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Campton School Apartments Wolfe County Elementary School Road, Campton 41301 | 9% | 19 | 19 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Royal Arms Apartments Royal Arms Lane, Elkton 42220 | 4% and 9% | 48 | 48 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Quintin Court Of Frankfort Schenkel Lane, Frankfort 40601 | 9% | 36 | 36 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Taylor Ridge Apartments Regal Ridge Drive, Independence 41051 | 4% and 9% | 99 | 99 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Village Square Of Garrard County Doty Lane, Lancaster 40444 | 4% and 9% | 56 | 56 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Willow Woods Apartments E. Court Street, Lawrenceburg 40342 | 9% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Davis Park View De Roode Street, Lexington 40508 | 9% | 14 | 14 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Parkside II Cross Keys Road, Lexington 40504 | 9% | 36 | 36 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Louisville Historic Rising 2014 W. Muhammad Ali Blvd., Louisville 40212 | 9% | 40 | 40 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Sheppard Ef Camp Edwards Way, Louisville 40203 | 9% | 66 | 57 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Cumberland Village Of Middlesboro Cumberland Village Road, Middlesboro 40965 | 4% and 9% | 60 | 60 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Northern Kentucky Scholar House W. 6th St, Newport 41071 | 9% | 48 | 48 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Indian Ridge Apartments Indian Ridge Rd., Shelbyville 40065 | 4% and 9% | 97 | 97 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Midland Square Apartments Mack Walters Road, Shelbyville 40065 | 4% and 9% | 45 | 45 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Frederick Place Apartments Liberty Heights Court, West Liberty 41472 | 9% | 48 | 48 | 2014 | 2029 or 2030 | 2044 or 2045 agency reports a 15-year period |
| Helton Pointe Apartments Helton Heights, Williamstown 41097 | 9% | 23 | 23 | 2014 | 2029 or 2030 | 2044 or 2045 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, 2027, 2028, 2030, 2031, 2032.