Placed in service 2012

New Hampshire tax credit properties at Year 15 in 2026

HUD's database lists 12 New Hampshire properties placed in service in 2012, with 369 apartments (365 low-income). If the credit period started that year, the 15-year compliance periods end this year, and extended use runs to at least 2041 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.
Property	Credit	Units	Low-income	Allocated	Compliance ends	Extended use at least to
Mountainview 1 Sunset Pl, Center Ossipee 03814 · no longer monitored	4%	24	24	2012	2026 or 2027	2041 or 2042
Conway Pines 404 Poliquin Dr, Conway 03818	9%	32	32	2011	2026 or 2027	2041 or 2042
6 Meeting Place 6 Meeting Pl Dr, Exeter 03833	n/a	26	26	2011	2026 or 2027	2041 or 2042
Rush Square 171 Rush Rd, Henniker 03242	4%	40	40	2013	2026 or 2027	2041 or 2042
Brookbend West 82 Meadow Rd, Keene 03431	9%	35	31	2011	2026 or 2027	2041 or 2042
Mckee Inn 186 Main St, Lancaster 03584	4%	35	35	2011	2026 or 2027	2041 or 2042
Littleton Town & Country Phase II 123 Cottage St, Littleton 03561	n/a	25	25	2010	2026 or 2027	2041 or 2042
Xavier House 25 Morgan St, Nashua 03064	4%	34	34	2012	2026 or 2027	2041 or 2042
Plymouth Woods 38 Marie Way, Plymouth 03264 · no longer monitored	9%	24	24	2011	2026 or 2027	2041 or 2042
Highland House 30 Highland St, Whitefield 03598	4%	36	36	2012	2026 or 2027	2041 or 2042
Harriman Hill 24 Beck Dr, Wolfeboro 03894	9%	24	24	2010	2026 or 2027	2041 or 2042
Opera Block 65 Central St, Woodsville 03785	4%	34	34	2011	2026 or 2027	2041 or 2042

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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, 2025, 2027, 2028, 2029, 2030, 2031, 2032.