Placed in service 2013
Maryland tax credit properties at Year 15 in 2027
HUD's database lists 21 Maryland properties placed in service in 2013, with 1,907 apartments (1,750 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 |
|---|---|---|---|---|---|---|
| The Residences Of Highland Commons 34 44 Polk St 4 Taft Street, Aberdeen | n/a | 22 | 22 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Villages At Highland Commons 4 Taft St, Aberdeen 21001 | 9% | 22 | 22 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Lillian Jones 1303 Greenmount Ave, Baltimore 21202 | 9% | 74 | 74 | 2011 | 2027 or 2028 | 2042 or 2043 |
| North Avenue Gateway 3000 W N Ave, Baltimore 21216 | 9% | 64 | 64 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Park View At Bladensburg 4202 58th Ave, Bladensburg 20710 | 4% | 102 | 101 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Foxtail Crossing II Lots 47 Thru 78 And 105 Thru 122, Cambridge | 9% | 48 | 48 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Gateway Village Phase IV 505 Suffolk Ave, Capitol Heights 20743 | n/a | 84 | 83 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Cumberland Arms 10 N Liberty Street, Cumberland 21502 | 4% | 69 | 69 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Mulberry Hills 1020 N Washington St, Easton 21601 | 4% | 128 | 128 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Park View At Colonial Landing 6391 Rowanberry Dr, Elkridge 21075 | 4% | 100 | 100 | 2012 | 2027 or 2028 | 2042 or 2043 |
| The Villages At Belle Hill 200 Clear Blossom Dr, Elkton 21921 | n/a | 84 | 84 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Hilltop Phase I 3628 Mount Ida Dr, Ellicott City 21043 | 4% | 198 | 91 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Hilltop Phase I [Aka] Burgess Mill Station 3050 Milltowne Dr, Ellicott City 21043 | n/a | 90 | 91 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Glen Manor Apts 1031 Old Eastern Ave, Essex 21221 | n/a | 252 | 252 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Heritage Crest 6670 Roberts Ct, Glen Burnie 21061 | n/a | 100 | 100 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Marley Meadows 202 Marley Meadow Ln, Glen Burnie 21060 | 9% | 36 | 36 | 2011 | 2027 or 2028 | 2042 or 2043 |
| New East Crossing Razor Strap Rd, North East | n/a | 72 | 72 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Village Crossroads Senior Housing 431a Fitch Ave, Nottingham | 9% | 94 | 94 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Richmond Hill Manor Senior 100 Carter Ct, Perryville 21903 | 9% | 40 | 40 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Pikeswood Park 3801 Schnaper Dr, Randallstown 21133 | 4% | 140 | 91 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Eastern Avenue Apts 506 62nd Pl, Seat Pleasant 20743 | 4% | 88 | 88 | 2012 | 2027 or 2028 | 2042 or 2043 |
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 Maryland: 2023, 2024, 2025, 2026, 2028, 2029, 2030, 2031, 2032.