Year Fifteen
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Placed in service 2009

New Hampshire tax credit properties at Year 15 in 2023

HUD's database lists 4 New Hampshire properties placed in service in 2009, with 138 apartments (138 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.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. "Allocated" is the year the agency allocated credits, often a year or more before the property opened. Compliance and extended-use years are estimates from the placed-in-service year; an owner may have started credits a year later, buildings in one project can differ, and extended use shown is the federal minimum; where the agency reported a period over 30 years, it's noted. "No longer monitored" means the agency flagged the property as out of its LIHTC monitoring.
PropertyCreditUnitsLow-incomeAllocatedCompliance endsExtended use at least to
Railroad Square Senior Housing
49 Community Way, Keene 03431		9%242420072023 or 20242038 or 2039
Sidoras Terrace
82 Karatzas Ave, Manchester 03104		9%727220082023 or 20242038 or 2039
Boynton
31 Boynton Rd, Meredith 03253		9%323220072023 or 20242038 or 2039
Lafayette School
100 Lafayette Rd, Portsmouth 03801		9%101020082023 or 20242038 or 2039

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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 New Hampshire: 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.