Placed in service 2017

Kentucky tax credit properties at Year 15 in 2031

HUD's database lists 18 Kentucky properties placed in service in 2017, with 718 apartments (718 low-income). If the credit period started that year, the 15-year compliance periods end around 2031, and extended use runs to at least 2046 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
Evergreen Square Marcia Street & 2634 Moore Street, Ashland 41105	4% and 9%	30	30	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Yellow Rock Place Ky 225, Barbourville 40906	9%	32	32	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Alco Country Place 2016 Magnolia Drive, Columbia 42728	4% and 9%	56	56	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Lincoln Grant Scholar House Greenup Street, Covington 41011	9%	45	45	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Wh Mainstrasse I Scattered Sites, Covington 41011	4% and 9%	41	41	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Abel Acres Robinbrooke Boulevard, Elizabethtown 42701	9%	64	64	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Tristan Ridge South King Street, Eminence 40019	9%	44	44	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Riverhill Apartments Jennings Street, Hawesville 42348	4% and 9%	16	16	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Lancaster Estates Marksbury Avenue, Lancaster 40444	4% and 9%	51	51	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Kcadv Homes Lexington Mackenzie Lane, Lexington 40509	9%	24	24	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Millersburg Place Main Street, Millersburg 40348	4% and 9%	50	50	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Horizon Village Horizon Way, Morehead 40351	4% and 9%	30	30	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Mt. Washington Terrace Highway 44 East, Mt. Washington 40047	9%	40	40	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Eastern Scholar House Van Hoose Drive, Richmond 40475	9%	39	39	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Pebblecreek Crossing Big Hill Avenue, Richmond 40475	9%	48	48	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Baron Hills Apache Avenue, Russell Springs 42642	4% and 9%	24	24	2015	2031 or 2032	2046 or 2047 agency reports a 15-year period
Echo Hill Apartments Echo Hill, Vanceburg 41179	4% and 9%	40	40	2014	2031 or 2032	2046 or 2047 agency reports a 15-year period
Riverside Square Center Avenue, Warsaw 41095	4% and 9%	44	44	2014	2031 or 2032	2046 or 2047 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, 2026, 2027, 2028, 2029, 2030, 2032.