Year Fifteen
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Placed in service 2011

Massachusetts tax credit properties at Year 15 in 2025

HUD's database lists 40 Massachusetts properties placed in service in 2011, with 2,030 apartments (1,919 low-income). If the credit period started that year, the 15-year compliance periods ended around 2025, and extended use runs to at least 2040 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.
PropertyCreditUnitsLow-incomeAllocatedCompliance endsExtended use at least to
Butternut Farm & Amherst
12 Longmeadow Dr, Amherst 01002		TCEP only262620092025 or 20262040 or 2041
Cabot Street Homes
319 Cabot St, Beverly 01915		9%434320092025 or 20262040 or 2041
40 Upton Street
40 Upton St, Boston 02118		9%1919n/a2025 or 20262040 or 2041
Cbes Dudley Square
2311 Washington St, Boston 02119		9%575720102025 or 20262040 or 2041
Church Square Sro
35 Creighton St, Boston 02130		n/a292920092025 or 20262040 or 2041
Cwl Housing
270 Centre St, Boston 02130		9%303020092025 or 20262040 or 2041
Jamaica Plain Apts
48 School St, Boston 02108		TCEP only10310320092025 or 20262040 or 2041
Levedo Building - Talbot Avenue
245 Talbot Ave, Boston 02124		9%242420082025 or 20262040 or 2041
Oliver Lofts
166 Ter St, Boston 02120		9%624320082025 or 20262040 or 2041
Washington Beech Hope VI
4560 Washington St, Boston 02131		9%787820102025 or 20262040 or 2041
Elm Place
1066 Cambridge St, Cambridge 02139		9%191920082025 or 20262040 or 2041
Spencer Row
205 Spencer Ave, Chelsea 02150		9%323220082025 or 20262040 or 2041
Depot Crossing Apts
125 Minot Ave, East Wareham 02538		9%323220102025 or 20262040 or 2041
Curtain Lofts
420 Quequechan St, Fall River 02723		9%979720092025 or 20262040 or 2041
Shillman House
49 Edmands Rd, Framingham 01701		4%1509020092025 or 20262040 or 2041
Heywood Wakefield Place 3
206 Central St, Gardner 01440		n/a787820092025 or 20262040 or 2041
Pond View III
147 Essex Ave, Gloucester 01930		9%343420092025 or 20262040 or 2041
Winslow
132 Main St, Greenfield 01301		9%555520092025 or 20262040 or 2041
Cutler Heights Housing
79 Hollis St, Holliston 01746		9%303020092025 or 20262040 or 2041
Powder House Village
108 Cnty Rd, Ipswich 01938		TCEP only484820092025 or 20262040 or 2041
Saunders School
243 S Broadway, Lawrence 01843		9%161620092025 or 20262040 or 2041
Union Crossing
50 Island St, Lawrence 01840		9%606020092025 or 20262040 or 2041
Acre High School LLC
760 Merrimack St, Lowell 01854		9%222220082025 or 20262040 or 2041
Appleton Mills Redevelopment 1a
219 Jackson St, Lowell 01852		4%909020082025 or 20262040 or 2041
Appleton Mills Redevelopment 1b
265 Jackson St, Lowell 01852		9%404020082025 or 20262040 or 2041
Little Neck Village
330 Wareham Rd, Marion 02738		9%484820092025 or 20262040 or 2041
Beacon Ocean Shores
1209 Ocean St, Marshfield 02050		TCEP only979720102025 or 20262040 or 2041
Ingraham Place
80 Rivet St, New Bedford 02744		9%191920092025 or 20262040 or 2041
United Front Two (New Bedford)
285 Ash St, New Bedford 02740		TCEP only858520092025 or 20262040 or 2041
Stevens Corner
75 Park St, North Andover 01845		9%424220082025 or 20262040 or 2041
Choice Centre (Chelmsford)
19 Sheila Ave, North Chelmsford 01863		TCEP only373720092025 or 20262040 or 2041
Borinquen Apts
2772 Main St, Springfield 01107		TCEP only414120092025 or 20262040 or 2041
City View Commons II
5 Federal Ct, Springfield 01105		9%12012020102025 or 20262040 or 2041
Cumberland Homes Apts Phase II
1698 Dwight St, Springfield 01107		9%363620102025 or 20262040 or 2041
Symphony Apts
26 Summit St, Springfield 01105		9%242420102025 or 20262040 or 2041
Maple Ridge Phase I
Tyngsboro 		9%727220082025 or 20262040 or 2041
Freedom Village, West Boylston
11 Franklin St, West Boylston 01583		TCEP only262620092025 or 20262040 or 2041
Pond Street Apts (Weymouth)
679 Pond St, Weymouth 02190		TCEP only202020102025 or 20262040 or 2041
Chevalier
48 Water St, Worcester 01604		9%643220082025 or 20262040 or 2041
Southgate Place (Worcester)
140 Grand St, Worcester 01603		TCEP only252520092025 or 20262040 or 2041

Watch one of these properties

Pick a property and we'll email when it moves closer to Year 15 (inside two years, then inside one) or when HUD's record for it changes in a new release. Every Massachusetts property is in the download on the data page.

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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 Massachusetts: 2023, 2024, 2026, 2027, 2028, 2029, 2030, 2031, 2032.