Massachusetts tax credit properties by Year 15 date

249 Massachusetts properties in HUD's database were placed in service from 2009 to 2018. 70 of them reach the end of their compliance period from 2026 through 2028, the window when investor exits, refinancings and sales cluster.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. Compliance end = placed-in-service year + 14, the earliest case.
Compliance period ends	Properties	Apartments	Low-income
2023	20	1,299	1,025
2024	19	1,269	1,072
2025	40	2,030	1,919
2026	24	2,327	2,258
2027	27	2,312	127
2028	19	1,071	989
2029	49	3,249	3,100
2030	18	1,149	1,129
2031	22	2,280	2,191
2032	11	790	655