Placed in service 2013
Nebraska tax credit properties at Year 15 in 2027
HUD's database lists 9 Nebraska properties placed in service in 2013, with 314 apartments (314 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 |
|---|---|---|---|---|---|---|
| Jackson Meadows 3468 51st Ave, Columbus 68601 | 4% and 9% | 22 | 22 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Stonewood Townhomes II 838 Stonewood Ave, Grand Island 68803 | 4% and 9% | 30 | 30 | 2012 | 2027 or 2028 | 2042 or 2043 |
| City Impact Homes 3230 Overland Trail, Lincoln 68503 | 4% and 9% | 14 | 14 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Camden Creek 1631 N 84th Ave, Omaha 68114 | 4% and 9% | 33 | 33 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Cypress Pointe 6017 Jaynes Cir, Omaha 68104 | 4% and 9% | 24 | 24 | 2012 | 2027 or 2028 | 2042 or 2043 |
| North Omaha Senior Cottages II 5323 St Richards Plz, Omaha 68111 | 4% | 20 | 20 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Park Roseland Apts 4934 S 24th St, Omaha 68107 | 4% and 9% | 41 | 41 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Victory Apts 825 Dorcas St, Omaha 68108 | 9% | 90 | 90 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Village East Senior Apts 2011 N 24th St, Omaha 68110 | 9% | 40 | 40 | 2011 | 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 Nebraska: 2023, 2024, 2025, 2026, 2028, 2029, 2030, 2031, 2032.