Placed in service 2012
Mississippi tax credit properties at Year 15 in 2026
HUD's database lists 14 Mississippi properties placed in service in 2012, with 580 apartments (576 low-income). If the credit period started that year, the 15-year compliance periods end this year, and extended use runs to at least 2041 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Camden Park Apts Phase II 106 Parkview Dr, Canton 39046 | 9% | 36 | 36 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Lowndes Properties II 81 Sydney Loop, Columbus 39702 | 9% | 26 | 25 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Washington Garden Apts 800 Washington St, Grenada 38901 | 4% and 9% | 100 | 100 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Mill Creek Place 21 Mill Creek Dr, Hattiesburg 39401 | 9% | 26 | 25 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Cade Courtyard Senior Apts 1035 W Mayes St, Jackson 39213 | 9% | 41 | 41 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Delhaven Manor Apts 3590 Albermarle Rd, Jackson 39213 | 4% and 9% | 104 | 104 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Pinehurst Park Subdivision 126 Clear Creek Cir, Jackson 39209 | 9% | 37 | 37 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Pinehurst Park Townhouses 111 Witchita Dr, Jackson 39209 | 9% | 34 | 34 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Laurel Estates II 108 Maplewood Dr, Laurel 39440 | 9% | 30 | 30 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Stonehurst Arms 104 Stonehurst Dr, Natchez 39120 · no longer monitored | 9% | 26 | 25 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Pinewood Estates 25 Mulberry Ln, New Augusta | 4% | 24 | 23 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Rosedale Estates 309 Railrd St Extended, Rosedale | TCEP only | 24 | 24 | 2009 | 2026 or 2027 | 2041 or 2042 |
| Reed Place Phase I 112 Pecan Ln, Starkville 39759 | 9% | 36 | 36 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Reed Place Phase II 800 Reed Rd, Starkville | 9% | 36 | 36 | 2010 | 2026 or 2027 | 2041 or 2042 |
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, 2025, 2027, 2028, 2029, 2030, 2031, 2032.