Placed in service 2014

New Hampshire tax credit properties at Year 15 in 2028

HUD's database lists 7 New Hampshire properties placed in service in 2014, with 312 apartments (258 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 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
Notre Dame Apartments 411 School Street, Berlin 03570	9%	33	33	2013	2028 or 2029	2043 or 2044
Woodbury Mills 1 Dover St, Dover 03820	4% and 9%	42	42	2013	2028 or 2029	2043 or 2044
Marlborough Homes Senior 23 School St, Marlborough 03455	9%	24	24	2013	2028 or 2029	2043 or 2044
Pine Valley Lofts 37 Wilton Road, Milford 03055	9%	50	50	2013	2028 or 2029	2043 or 2044
Cotton Mill 30 Front Street, Nashua 03064	9%	109	55	2012	2028 or 2029	2043 or 2044
Woodcrest Drive Housing 2a Woodcrest Drive, Winchester 03470	4%	30	30	2014	2028 or 2029	2043 or 2044
Harriman Hill Apartments Phase 2 Clement Court + Beck Drive, Wolfeboro 03894	9%	24	24	2013	2028 or 2029	2043 or 2044

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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, 2027, 2029, 2030, 2031, 2032.