Placed in service 2013
Mississippi tax credit properties at Year 15 in 2027
HUD's database lists 19 Mississippi properties placed in service in 2013, with 838 apartments (831 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Oakwood Apts 162 W Cherry St, Ackerman 39735 · no longer monitored | 4% | 44 | 42 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Pine Grove Apts 704 College St, Ackerman 39735 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Oakwood Apts & Maplewood Apts 1062 Whitfield Rd, Beaumont | 4% and 9% | 48 | 47 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Campbell Place Apts 2580 Simmons Rd, Clarksdale 38614 | 9% | 48 | 47 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Magnolia Apts 111 Waterworks Rd, Eupora 39744 | 4% and 9% | 30 | 30 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Pride Gardens Apts 264 Bannerman Dr, Flora 39071 | 4% and 9% | 76 | 75 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Meadow Lawn II 100 Seventh St, Forest 39074 | 4% and 9% | 32 | 31 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Peppertree Apts 876 W Govan St, Grenada 38901 | 4% and 9% | 48 | 48 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Mill Creek Place II 21 Mill Creek Dr, Hattiesburg 39401 | 9% | 26 | 25 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Murphy Lane 102 Murphy Ln, Holly Springs | 9% | 36 | 36 | 2012 | 2027 or 2028 | 2042 or 2043 |
| West Beacon Villas 1304 Roberts St, Laurel 39440 | 9% | 100 | 100 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Mcintosh Homes 1320 St Hwy 63 N, Leakesville | 9% | 50 | 50 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Azalea Gardens (Lumberton) 900 Camp St, Lumberton | 4% | 48 | 48 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Olivewood Apts 400 Kingswood Dr, Mt Olive | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Philadelphia Apts 305 Pearl Ave, Philadelphia 39350 | 4% and 9% | 40 | 40 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Branch Run, Northcrest & The Woodlands 102 Moorecock Rd, Shuqualak | 4% and 9% | 36 | 36 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Aeolian Senior Apts 1300 Cherry St, Vicksburg 39180 | 4% and 9% | 60 | 60 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Oak Ridge Apts 904 Blossom Ln, Vicksburg 39180 | 9% | 44 | 44 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Fairview Manor 430 Park St, Wiggins 39577 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 |
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, 2026, 2028, 2029, 2030, 2031, 2032.