Placed in service 2013

New Hampshire tax credit properties at Year 15 in 2027

HUD's database lists 9 New Hampshire properties placed in service in 2013, with 258 apartments (242 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 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
Hidden Pond 5 Island View Ct, Amherst 03031	9%	28	28	2012	2027 or 2028	2042 or 2043
Pond View Apartments 104 Pleasant St, Conway 03818	4%	12	12	2012	2027 or 2028	2042 or 2043
Brookbend East 33 Ivy Dr, Keene 03431	9%	40	36	2012	2027 or 2028	2042 or 2043
Rivermere Community Housing 22 Tannery Ln, Lebanon 03766	9%	21	21	2012	2027 or 2028	2042 or 2043
Newport House 17 Pearl St, Newport 03773	4%	44	44	2012	2027 or 2028	2042 or 2043
Newport Village Apts 33 Whipple Rd, Newport 03773	4%	50	50	2013	2027 or 2028	2042 or 2043
Marsh View Manor 194 Brock St, Rochester 03867	n/a	12	n/a	2012	2027 or 2028	2042 or 2043
Clough Farm Apts 8 Braemoor Woods Rd, Salem 03079	9%	32	32	2012	2027 or 2028	2042 or 2043
Lochmere Meadows II 1 Lochmere Cir, Tilton 03276	9%	19	19	2012	2027 or 2028	2042 or 2043

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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, 2026, 2028, 2029, 2030, 2031, 2032.