Placed in service 2009
Nebraska tax credit properties at Year 15 in 2023
HUD's database lists 13 Nebraska properties placed in service in 2009, with 447 apartments (447 low-income). If the credit period started that year, the 15-year compliance periods ended around 2023, and extended use runs to at least 2038 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Rosewood Estates 2630 Laramie Dr, Alliance 69301 | 9% | 18 | 18 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Windridge Townhomes II 945 Windridge Ave, Grand Island 68803 | 9% | 18 | 18 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Gretna Crown 21113 Paradise Dr, Gretna 68028 | 9% | 15 | 15 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Sunrise East 1516 12th Ave, Holdrege 68949 | 9% | 16 | 16 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Dawson Estates 1001 Reagan Dr, Lexington 68850 | 9% | 15 | 15 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Royal Oaks Estates 909 Meadow Ln, Norfolk 68701 | 9% | 14 | 14 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Fontenelle Cottages 3451 N 45th Ct, Omaha 68104 | 9% | 12 | 12 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Irvington Heights Apts 6710 N 89th Ct, Omaha 68122 | n/a | 160 | 160 | 2009 | 2023 or 2024 | 2038 or 2039 |
| Lydia House 2809 N 20th St E, Omaha 68110 | 9% | 118 | 118 | 2007 | 2023 or 2024 | 2038 or 2039 |
| North Omaha Crown VI 4237 Burdette St, Omaha 68111 | 4% and 9% | 12 | 12 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Ville De Sante Senior Housing III 6009 Stone Plz, Omaha 68104 | 4% and 9% | 28 | 28 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Country Clover Crown 1507 Putter St, Oneill 68763 | 9% | 11 | 11 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Wayne Crown 902 Wightman Cir, Wayne 68787 | 9% | 10 | 10 | 2008 | 2023 or 2024 | 2038 or 2039 |
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 Nebraska: 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.