Placed in service 2012
Nebraska tax credit properties at Year 15 in 2026
HUD's database lists 15 Nebraska properties placed in service in 2012, with 496 apartments (474 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 |
|---|---|---|---|---|---|---|
| Clove Hill Estates 131 N 29th St, Ashland 68003 | 9% | 8 | 8 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Walnut Creek 2204 Albert St, Bellevue 68147 | 9% | 60 | 51 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Wilderness Falls 307 W 31st St, Falls City 68355 | 9% | 16 | 16 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Stonewood Townhomes 1128 Stonewood Ave, Grand Island 68803 | 9% | 24 | 24 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Southwood Estates 1029 S Pine Ave, Hastings 68901 | 9% | 32 | 32 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Cimarron Terrace Apts Phase II 7040 S 97th Plz, La Vista 68128 | 9% | 48 | 38 | 2011 | 2026 or 2027 | 2041 or 2042 |
| East Ward Village 606 E F St, Mc Cook 69001 | 9% | 27 | 27 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Luke Estates 4002 W Parkland Cir, North Platte 69101 | 9% | 10 | 10 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Livestock Exchange Campus Buildings 4930 S 30th St, Omaha 68107 | 9% | 32 | 32 | 2010 | 2026 or 2027 | 2041 or 2042 |
| North Omaha Senior Cottages 5454 St Richards Plz, Omaha 68111 | 9% | 24 | 24 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Siena/francis House Perm Support Housi 1139 N 18th St, Omaha 68102 | 9% | 48 | 48 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Southern Valley Townhomes 17 & Q, Omaha | 9% | 48 | 48 | 2010 | 2026 or 2027 | 2041 or 2042 |
| The Rebuilding Lives Center 2020 Ave J E, Omaha 68110 | 9% | 96 | 93 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Cirrus South Bend Apts 1531 E 18th St, Scottsbluff 69361 | 9% | 11 | 11 | 2011 | 2026 or 2027 | 2041 or 2042 |
| The Cottages 1217 Fourth St, St Paul 68873 | 9% | 12 | 12 | 2011 | 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 Nebraska: 2023, 2024, 2025, 2027, 2028, 2029, 2030, 2031, 2032.