Placed in service 2014

Massachusetts tax credit properties at Year 15 in 2028

HUD's database lists 19 Massachusetts properties placed in service in 2014, with 1,071 apartments (989 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 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
Village Green Phase I 770 Independence Dr, Barnstable	9%	60	60	2012	2028 or 2029	2043 or 2044
Dudley Greenville 209 Dudley St, Boston 02119	4%	43	43	2012	2028 or 2029	2043 or 2044
Old Colony Phase 2a 35 Patterson Way, Boston 02127	9%	45	45	2012	2028 or 2029	2043 or 2044
Old Colony Phase 2b 20 Patterson Way, Boston 02127	4%	84	84	2012	2028 or 2029	2043 or 2044
Washington Park 187 Walnut Ave, Boston 02119	4%	96	76	2012	2028 or 2029	2043 or 2044
Benfield Farms 575 S St, Carlisle 01741	9%	26	22	2012	2028 or 2029	2043 or 2044
Ames Priviledge Unit 2 1 Springfield St, Chicopee 01013	4% and 9%	40	20	2010	2028 or 2029	2043 or 2044
Conifer Hill Commons I 121 Conifer Hill Dr, Danvers 01923	9%	48	48	2011	2028 or 2029	2043 or 2044
Wayne At Franklin 52 58 Franklin Hill Ave, Dorchester Center 02124	4%	72	72	2013	2028 or 2029	2043 or 2044
Greenway Apts 127 Marion St, East Boston 02128	n/a	27	n/a	2015	2028 or 2029	2043 or 2044
Edmands House 15 Edmands Rd, Framingham 01701	4%	132	132	2014	2028 or 2029	2043 or 2044
Machado House At Peter's Grove 11 Lake St, Hudson 01749	4%	95	95	2014	2028 or 2029	2043 or 2044
108 Newbury St 108 Newbury St, Lawrence 01841	9%	18	18	2012	2028 or 2029	2043 or 2044
Whitney Building 142 Water St, Leominster 01453	4% and 9%	40	40	2010	2028 or 2029	2043 or 2044
St Polycarp III 5 Memorial Rd, Somerville 02145	9%	31	31	2011	2028 or 2029	2043 or 2044
Simpkins School Residences 134 Old Main St, South Yarmouth 02664	9%	65	58	2012	2028 or 2029	2043 or 2044
Center City Housing Winthrop, Springfield	9%	47	43	2012	2028 or 2029	2043 or 2044
Pilot Grove 2 22 Grove Hill Rd, Stow 01775	9%	30	30	2012	2028 or 2029	2043 or 2044
Lenox Green Mason St, Taunton	4%	72	72	2013	2028 or 2029	2043 or 2044

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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, 2026, 2027, 2029, 2030, 2031, 2032.