Placed in service 2016

Massachusetts tax credit properties at Year 15 in 2030

HUD's database lists 18 Massachusetts properties placed in service in 2016, with 1,149 apartments (1,129 low-income). If the credit period started that year, the 15-year compliance periods end around 2030, and extended use runs to at least 2045 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
Madison Botolph II 351-367 Massachusetts Avenue, Boston 01375	4%	52	50	2015	2030 or 2031	2045 or 2046
Walnut Apartments 459-461 Walnut Avenue, Boston 02130	9%	31	31	2014	2030 or 2031	2045 or 2046
51-57 Beals Street 55-57 Beals Street, Brookline 02446	9%	31	31	2016	2030 or 2031	2045 or 2046
Temple Place 5 Temple Street, Cambridge 02139	9%	41	41	2015	2030 or 2031	2045 or 2046
Bridgeview Center 330 Rutherford Avenue, Charlstown 02129	9%	61	61	2016	2030 or 2031	2045 or 2046
Island Creek Village North Age Restricted 32 Tremont Street, Duxbury 02332	9%	94	94	2017	2030 or 2031	2045 or 2046
Island Creek Village North Unrestricted 2 Mile Brook Road, Duxbury 02332	9%	120	120	2016	2030 or 2031	2045 or 2046
Harbor Place At Merrimack 44 Merrimack Street, Haverhill 01830	9%	50	50	2017	2030 or 2031	2045 or 2046
Tenney Place Phase 1 101 West Lowell Place, Building 1, Haverhill 01830	9%	72	72	2017	2030 or 2031	2045 or 2046
Duck Mill 4 Union Street, Lawrence 01841	9%	73	73	2017	2030 or 2031	2045 or 2046
Massachusetts Mills 3 300 Mass Mills Drive, Lowell 01852	9%	70	70	2017	2030 or 2031	2045 or 2046
Shoe Shop Place 151 Peirce Street, Middleborough 02346	9%	25	25	2017	2030 or 2031	2045 or 2046
New Verdean 99 Acushnet Street, New Bedford 02740	4%	110	110	2016	2030 or 2031	2045 or 2046
Stable Path Provincetown 8 Stable Path, Provincetown 02657	n/a	23	23	2015	2030 or 2031	2045 or 2046
Quad Angle 120-130 Byers Street, Springfield 01105	4%	28	28	2015	2030 or 2031	2045 or 2046
Bc Highland Glenn 1104-1330 Highland Glenn Road, Westwood 02090	4%	180	162	2019	2030 or 2031	2045 or 2046
Highland Woods 140 Church Street, Williamstown 01267	9%	40	40	2016	2030 or 2031	2045 or 2046
Worcester Loomworks-9% Phase Two 93 Grand Street, Worcester 01610	9%	48	48	2015	2030 or 2031	2045 or 2046

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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, 2028, 2029, 2031, 2032.