Placed in service 2018

Massachusetts tax credit properties at Year 15 in 2032

HUD's database lists 11 Massachusetts properties placed in service in 2018, with 790 apartments (655 low-income). If the credit period started that year, the 15-year compliance periods end around 2032, and extended use runs to at least 2047 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
48 Boylston 48-52 Boylston Street, Boston 02109	9%	46	46	2019	2032 or 2033	2047 or 2048
Burbank Gardens 31 Burbank Street, Boston 02115	4%	52	39	2019	2032 or 2033	2047 or 2048
Orient Heights 232-246 Waldemar Avenue, Boston 02128	4%	88	88	2019	2032 or 2033	2047 or 2048
Residences At Fairmount Station 11 Nott Street, Boston 02136	9%	27	24	2019	2032 or 2033	2047 or 2048
Canal Bluffs Phase 3 100 High Meadow Circle, Bourne 02532	9%	44	35	2019	2032 or 2033	2047 or 2048
Lyman Terrace 1 46 Hampton Street, Holyoke 01040	4%	88	88	2019	2032 or 2033	2047 or 2048
Golda Meier 160 Stanton Avenue, Newon 02466	4%	68	50	2019	2032 or 2033	2047 or 2048
Boston Street Crossing 43 Boston Street, Salem 01970	4%	26	26	2019	2032 or 2033	2047 or 2048
E Henry Twiggs 2 103-105 Albermarle Street, Springfield 01109	4%	61	61	2019	2032 or 2033	2047 or 2048
Bc Stratton Hill 161 Mountain Street West, Worcester 01606	4%	156	78	2019	2032 or 2033	2047 or 2048
Fruit Sever 6 Sever Street, Worcester 01609	4%	134	120	2019	2032 or 2033	2047 or 2048

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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, 2030, 2031.