Year Fifteen
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Placed in service 2011

New Hampshire tax credit properties at Year 15 in 2025

HUD's database lists 9 New Hampshire properties placed in service in 2011, with 458 apartments (443 low-income). If the credit period started that year, the 15-year compliance periods ended around 2025, and extended use runs to at least 2040 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
Sugar River Mills
7 Heritage Dr, Claremont 03743		4%16215420102025 or 20262040 or 2041
Mennino Place
51 Storrs St, Concord 03301		9%454520102025 or 20262040 or 2041
Mallard Place
12 Mallard Ln, Hooksett 03106		9%161620102025 or 20262040 or 2041
Cityside Family Housing
92 Water St, Keene 03431		TCEP only242420092025 or 20262040 or 2041
Laurette Sweeney Apts 2
750 S Porter St, Manchester 03103		9%303020102025 or 20262040 or 2041
Lowell St
136 Lowell St, Manchester 03104		TCEP only171720102025 or 20262040 or 2041
Coliseum Seniors Residence Unit 2
7 Coliseum Ave, Nashua 03063		4%404020102025 or 20262040 or 2041
Wamesit Place
65 Holiday Dr, Portsmouth 03801		4%1009320112025 or 20262040 or 2041
Payson Village Senior Housing
30 Payson Hill Rd, Rindge 03461		9%242420092025 or 20262040 or 2041

Watch one of these properties

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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: 2023, 2024, 2026, 2027, 2028, 2029, 2030, 2031, 2032.