Year Fifteen
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Placed in service 2012

Massachusetts tax credit properties at Year 15 in 2026

HUD's database lists 24 Massachusetts properties placed in service in 2012, with 2,327 apartments (2,258 low-income). If the credit period started that year, the 15-year compliance periods end this year, and extended use runs to at least 2041 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
Old High School Commons
433 Massachusetts Ave, Acton 01720		9%151520092026 or 20272041 or 2042
Blackstone Apts
33 Blossom St, Boston 02114		4%14413920122026 or 20272041 or 2042
Castle Square II
494 Tremont St, Boston 02116		4%50050020102026 or 20272041 or 2042
Franklin Square Apts
11 E Newton St, Boston 02118		4%19318320102026 or 20272041 or 2042
Kenmore Abbey
490 Commonwealth Ave, Boston 02215		4%19919020122026 or 20272041 or 2042
Lbb Housing
756 Blue Hill Ave, Boston 02121		4%1039620112026 or 20272041 or 2042
Clay Pond Cove
101 Harmony Hill Rd, Bourne 02532		9%454520102026 or 20272041 or 2042
Putnam Green
625 Putnam Ave, Cambridge 02139		9%404020102026 or 20272041 or 2042
157 Washington St
157 Washington St, Dorchester 02121		9%242420092026 or 20272041 or 2042
173 Columbia Rd
173 Columbia Rd, Dorchester 02121		9%242420092026 or 20272041 or 2042
Olmsted Green III
232 Seaver St, Dorchester 02121		9%505020092026 or 20272041 or 2042
Fitchburg Place
16 Prichard St, Fitchburg 01420		4%969620102026 or 20272041 or 2042
Barstow Village LLC
60 Legion Dr, Hanover 02339		9%666620102026 or 20272041 or 2042
Bowers Brook
196 Ayer Rd, Harvard 01451		9%424220092026 or 20272041 or 2042
Malden Mills Phase I
550 Broadway, Lawrence 01841		9%757220102026 or 20272041 or 2042
Heritage 195 Pleasant St
195 Pleasant St, Malden 02148		4%17615620102026 or 20272041 or 2042
Rock Harbor Village
9 Main St, Orleans 02653		4%1009520122026 or 20272041 or 2042
Rice Silk Mill
55 Spring St, Pittsfield 01201		9%454320102026 or 20272041 or 2042
Province Landing
90 Shank Painter Rd, Provincetown 02657		9%505020102026 or 20272041 or 2042
Winter Gardens Apts
45 Winter St, Quincy 02169		9%242420102026 or 20272041 or 2042
Madison Park Apts IV
122 Dewitt Dr, Roxbury 02120		4%14314320122026 or 20272041 or 2042
Cumberland Homes
16 Cumberland St, Springfield 01107		9%766820102026 or 20272041 or 2042
Linwood Mill
670 Linwood Ave, Whitinsville 01588		9%757520102026 or 20272041 or 2042
Kilby Gardner Hammond 4
22 Kilby St, Worcester 01610		9%222220102026 or 20272041 or 2042

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, 2025, 2027, 2028, 2029, 2030, 2031, 2032.