Placed in service 2014
Mississippi tax credit properties at Year 15 in 2028
HUD's database lists 13 Mississippi properties placed in service in 2014, with 662 apartments (660 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Skyview Apts 201 Lester St, Batesville 38606 | 4% and 9% | 102 | 102 | 2012 | 2028 or 2029 | 2043 or 2044 |
| The Meadows Apts 300 Rebecca Rd, Collins 39428 | 4% and 9% | 36 | 36 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Lutkin Bayou Apts 379 S Blvd, Drew 38737 | 4% and 9% | 36 | 35 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Levee Apts 1600 Sheriff S Rd, Friars Point | 9% | 24 | 24 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Sanderson Village Homes 1000 34th St, Gulfport 39501 | 9% | 80 | 80 | 2015 | 2028 or 2029 | 2043 or 2044 |
| Millwood Village I 1015 Elmwood St, Mccomb 39648 | 4% | 26 | 26 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Pickens Lane Apts 58 Pickens Ln, Pickens 39146 | 4% and 9% | 24 | 23 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Wisteria Apts (Plantersville) 140 Woodgreen Rd, Plantersville 38862 | 4% and 9% | 30 | 30 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Carr Central Apts I 1805 Cherry St, Vicksburg 39180 | 4% and 9% | 36 | 36 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Carr Central Apts II 1805 Cherry St, Vicksburg 39180 | 4% and 9% | 36 | 36 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Point Place Apts 181 N Forest St, West Point 39773 | 9% | 40 | 40 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Windale Apts II 530 Windale Dr, West Point 39773 | 4% and 9% | 72 | 72 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Shady Lane Apts 740 Shady Dr, Yazoo City 39194 | 4% | 120 | 120 | 2014 | 2028 or 2029 | 2043 or 2044 |
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, 2027, 2029, 2030, 2031, 2032.