Placed in service 2011
Mississippi tax credit properties at Year 15 in 2025
HUD's database lists 28 Mississippi properties placed in service in 2011, with 1,415 apartments (1,401 low-income). If the credit period started that year, the 15-year compliance periods ended around 2025, and extended use runs to at least 2040 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Bay Pines 804 Andrew Lizana St, Bay St Louis 39520 | 9% | 100 | 99 | 2006 | 2025 or 2026 | 2040 or 2041 |
| Park View Estates 116 Dogwood Dr, Canton 39046 | TCEP only | 45 | 45 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Turntable Place 135 Turntable Pl, Cleveland 38732 | 9% | 40 | 39 | 2008 | 2025 or 2026 | 2040 or 2041 |
| United Family Life Village II 1769 Pearman Rd, Cleveland 38732 | TCEP only | 36 | 36 | 2008 | 2025 or 2026 | 2040 or 2041 |
| United Family Life Village III 1769 Pearman Rd, Cleveland 38732 | TCEP only | 40 | 40 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Hargrove Estates 278 Hargrove Cir, Columbus 39702 | 9% | 41 | 41 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Lowndes Properties I 75 Brisbane Dr, Columbus 39702 | 9% | 26 | 26 | 2008 | 2025 or 2026 | 2040 or 2041 |
| Providence Two 11 Vann Ct, Columbus 39702 | 9% | 23 | 23 | 2008 | 2025 or 2026 | 2040 or 2041 |
| Crystal Estates 105 Buie Dr, Crystal Springs 39059 | 9% | 50 | 48 | 2007 | 2025 or 2026 | 2040 or 2041 |
| Durant Apts 72 Durant Ln, Durant 39063 | TCEP only | 24 | 24 | 1989 | 2025 or 2026 | 2040 or 2041 |
| Southwind Estates 82 Southwinds Ln, Durant 39063 | TCEP only | 31 | 30 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Cedar Grove Estates 91 Cedar Grove Dr, Goodman 39079 | TCEP only | 32 | 31 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Mcmath Estates 850 Washington St, Grenada 38901 | TCEP only | 43 | 42 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Holliman Place I 12431 Holliman Cir, Gulfport 39503 | 9% | 59 | 58 | 2006 | 2025 or 2026 | 2040 or 2041 |
| Holliman Place II 12340 Houghton Dr, Gulfport 39503 | 9% | 40 | 38 | 2006 | 2025 or 2026 | 2040 or 2041 |
| Holliman Place III 12424 Holliman Cir, Gulfport 39503 | 9% | 32 | 32 | 2006 | 2025 or 2026 | 2040 or 2041 |
| Overlook Apts 3610 Campbell Dr, Hattiesburg 39401 | 4% and 9% | 120 | 120 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Chickasaw Village 600 Airport Rd, Houston 38851 | TCEP only | 24 | 24 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Holly Hill Apts 4555 Holly Dr, Jackson 39206 | 4% and 9% | 60 | 59 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Lincoln Garden Apts 4125 Sunset Dr, Jackson 39213 | TCEP only | 100 | 100 | 2009 | 2025 or 2026 | 2040 or 2041 |
| The Rose Of Jackson Phase I 3855 Yarbro St, Jackson | TCEP only | 50 | 50 | 2008 | 2025 or 2026 | 2040 or 2041 |
| The Rose Of Jackson Phase II Jackson | TCEP only | 22 | 22 | 2008 | 2025 or 2026 | 2040 or 2041 |
| Laurel Estates 106 Maplewood Dr, Laurel 39440 | 9% | 26 | 26 | 2008 | 2025 or 2026 | 2040 or 2041 |
| Fairfield Park Estates 6312 43rd Ct, Meridian 39307 | TCEP only | 27 | 27 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Frank Berry Courts 920 42nd Ave, Meridian 39307 | 4% | 113 | 113 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Bayside Village 2903 Pascagoula St, Pascagoula 39567 | TCEP only | 57 | 57 | 2008 | 2025 or 2026 | 2040 or 2041 |
| Pass Estates 774 Brill St, Pass Christian 39571 | 9% | 130 | 127 | 2008 | 2025 or 2026 | 2040 or 2041 |
| North Gate Apts 401 Rosenwald Cir, Rolling Fork | TCEP only | 24 | 24 | 2009 | 2025 or 2026 | 2040 or 2041 |
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 Mississippi: 2023, 2024, 2026, 2027, 2028, 2029, 2030, 2031, 2032.