Placed in service 2015
Nebraska tax credit properties at Year 15 in 2029
HUD's database lists 8 Nebraska properties placed in service in 2015, with 281 apartments (277 low-income). If the credit period started that year, the 15-year compliance periods end around 2029, and extended use runs to at least 2044 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Shady Bend Villas Scattered Addresses, Grand Island 68801 | 9% | 20 | 20 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Emerson Estates Scattered Addresses, Hastings 68826 | 9% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Goldbeck Towers 721 S 1st Avenue, Hastings 68901 | 4% and 9% | 100 | 100 | 2013 | 2029 or 2030 | 2044 or 2045 |
| A & P II 1330 & 1340 Lincoln Mall, Lincoln 68508 | 9% | 71 | 71 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Clary Village 1605-1620 West 8th St., Mccook 69001 | 9% | 16 | 16 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Meadow Vista 415-517 N. Bare Avenue, North Platte 69101 | 9% | 12 | 10 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Village Crown II Scattered Addresses, Omaha 68111 | 9% | 27 | 27 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Graham Park Estates 568-692 Graham Park Drive, Seward 68434 | 9% | 11 | 9 | 2014 | 2029 or 2030 | 2044 or 2045 |
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, 2027, 2028, 2030, 2031, 2032.