Placed in service 2018

Kentucky tax credit properties at Year 15 in 2032

HUD's database lists 19 Kentucky properties placed in service in 2018, with 871 apartments (871 low-income). If the credit period started that year, the 15-year compliance periods end around 2032, and extended use runs to at least 2047 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
Bedford Village Apartments Leisure Court, Bedford 40006	4% and 9%	40	40	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Locust Ridge Apartments Mccoy Road, Dry Ridge 41035	4% and 9%	72	72	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Tree Top Apartments Tree Top Drive, Edmonton 42129	4% and 9%	48	48	2017	2032 or 2033	2047 or 2048 agency reports a 15-year period
University Apartments Lincoln Court, Elizabethtown 42701	4% and 9%	45	45	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Elkhorn City School Apartments West Russell Street, Elkhorn City 41522	9%	27	27	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Poplar Plains Mcdavid Boulevard, Grayson 41143	9%	35	35	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Highland Village Main Avenue, Highland Heights 41076	9%	118	118	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Morningside Larue Trace Apartments Phillips Lane And 190 Phillips Lane, Hodgenville 42748	4% and 9%	40	40	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Quail Hollow II Quail Hollow, Inez 41224	4% and 9%	24	24	2017	2032 or 2033	2047 or 2048 agency reports a 15-year period
Lebanon Junction Gates S. Preston Highway, Lebanon Junction 40150	4% and 9%	16	16	2017	2032 or 2033	2047 or 2048 agency reports a 15-year period
Parkside III 1044-1048 Cross Keys Road, Lexington 40504	9%	36	36	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Jacob School Senior Apartments Wheeler Avenue, Louisville 40215	9%	58	58	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Rivertown Louisville Rehab Scattered Sites, Louisville 40203	9%	27	27	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Highpoint Senior Apartments Hay Street, Ludlow 41016	4% and 9%	44	44	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
New Haven Greens 5th Street, New Haven 40051	4% and 9%	16	16	2017	2032 or 2033	2047 or 2048 agency reports a 15-year period
Collyns Estates Professional Park Drive, Owensboro 42303	9%	72	72	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Owensboro Historic Residences E. 9th Street / 630 Clay Street, Owensboro 42303	9%	29	29	2015	2032 or 2033	2047 or 2048 agency reports a 15-year period
Sky Hope Recovery Center For Men Union Street, Somerset 42501	9%	68	68	2016	2032 or 2033	2047 or 2048
Carter Court Apartments M.o. Lane, Tompkinsville 42167	4% and 9%	56	56	2017	2032 or 2033	2047 or 2048 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, 2031.