Placed in service 2017
Massachusetts tax credit properties at Year 15 in 2031
HUD's database lists 22 Massachusetts properties placed in service in 2017, with 2,280 apartments (2,191 low-income). If the credit period started that year, the 15-year compliance periods end around 2031, and extended use runs to at least 2046 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Agawam Veterans 702 South Westfield Street, Agawam 01030 | 9% | 51 | 51 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Village Green 2 767 Independence Drive, Barnstable 02601 | 9% | 60 | 60 | 2017 | 2031 or 2032 | 2046 or 2047 |
| 75 Amory 75 Amory Avenue, Boston 02130 | 9% | 39 | 39 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Cottage Brook Apartments 93-95 Brook Avenue, Boston 02125 | 4% | 147 | 147 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Fitchburg Yarn 6 Faneuil Hall Marketplace, Boston 01420 | 9% | 96 | 96 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Wayne At Bicknell 92-94 Esmond Street, Boston 02121 | 4% | 72 | 72 | 2019 | 2031 or 2032 | 2046 or 2047 |
| Whittier Place 60 Southern Avenue, Boston 02124 | 9% | 44 | 44 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Coady School 85 Cotuit Road, Bourne 02532 | 9% | 58 | 58 | 2018 | 2031 or 2032 | 2046 or 2047 |
| Briston Arms 237-239 Garden Street, Cambridge 02138 | 4% | 154 | 154 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Jas Consolidated 51-53 Bristol Street, Cambridge 02141 | 4% | 112 | 112 | 2019 | 2031 or 2032 | 2046 or 2047 |
| Rindge Tower 402 Rindge Avenue, Cambridge 02141 | 4% | 273 | 191 | 2018 | 2031 or 2032 | 2046 or 2047 |
| Kendall Apartments 2 Springfield Street, Chicopee 01013 | 9% | 39 | 39 | 2018 | 2031 or 2032 | 2046 or 2047 |
| Lincoln Park Senior 850 State Road, Dartmouth 02747 | 9% | 48 | 48 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Landfall 72 Marginal Street, East Boston 02128 | 4% | 111 | 106 | 2019 | 2031 or 2032 | 2046 or 2047 |
| Lyman School 30 Gove Street, East Boston 02128 | 4% | 45 | 45 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Brandy Hill 12 State Street, East Wareham 02538 | 4% | 132 | 132 | 2017 | 2031 or 2032 | 2046 or 2047 |
| New Leyden Woods 2-12 Iris Court, Greenfield 01301 | 4% | 200 | 200 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Bc Palmer Green 1 Beacon Drive, Palmer 01069 | 4% | 200 | 200 | 2018 | 2031 or 2032 | 2046 or 2047 |
| 189 Broadway 1 Beach Street, Revere 02151 | 9% | 39 | 39 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Bh Eht 55-57 Kenyon Street, Springfield 01109 | 9% | 124 | 124 | 2018 | 2031 or 2032 | 2046 or 2047 |
| Memorial Square 2295 Main Street, Springfield 01107 | 9% | 56 | 56 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Wellington 6 Jacques Avenue, Worcester 01610 | 4% | 180 | 178 | 2019 | 2031 or 2032 | 2046 or 2047 |
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, 2030, 2032.