Placed in service 2010
New Hampshire tax credit properties at Year 15 in 2024
HUD's database lists 10 New Hampshire properties placed in service in 2010, with 250 apartments (250 low-income). If the credit period started that year, the 15-year compliance periods ended around 2024, and extended use runs to at least 2039 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Bow Vista 2 Dicandra Dr, Bow 03304 | n/a | 20 | 20 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Parmenter Place 15 Parmenter Rd, Concord 03303 | TCEP only | 25 | 25 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Meeting Place At Exeter 4 Meeting Pl Dr, Exeter 03833 | TCEP only | 32 | 32 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Littleton Town & Country I 58 Country Ln, Littleton 03561 | TCEP only | 25 | 25 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Abington Square 32 Mystic Brook Way, Manchester 03102 | 9% | 25 | 25 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Laurette Sweeney Apts 800 S Porter St Ext, Manchester 03103 | n/a | 31 | 31 | 2009 | 2024 or 2025 | 2039 or 2040 |
| White Birch 11 Airfield Dr, Rye 03870 | n/a | 22 | 22 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Glenridge Apts 14 Braemoor Woods Rd, Salem 03079 | TCEP only | 26 | 26 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Lochmere Meadows 2 Georges Dr, Tilton 03276 | n/a | 28 | 28 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Romano Place 1 Doc Pl, West Lebanon 03784 | TCEP only | 16 | 16 | 2009 | 2024 or 2025 | 2039 or 2040 |
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: 2023, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.