Year Fifteen
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Placed in service 2015

New Hampshire tax credit properties at Year 15 in 2029

HUD's database lists 5 New Hampshire properties placed in service in 2015, with 202 apartments (172 low-income). If the credit period started that year, the 15-year compliance periods end around 2029, and extended use runs to at least 2044 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
Bow Highlands Phase II
Dicandra Drive, Bow 03304		9%161620132029 or 20302044 or 2045
One Meeting Place
1 Meeting Place Drive, Exeter 03833		9%393920142029 or 20302044 or 2045
Quail Ridge Senior Living
7 Quail Hollow Drive, Lebanon 03784		9%623220142029 or 20302044 or 2045
Townhomes At Whittemore Place
401 Mammoth Road, Londonderry 03053		9%454520142029 or 20302044 or 2045
Ashuelot River
21 Riverside Lane, West Swanzey 03469		4%404020142029 or 20302044 or 2045

Watch one of these properties

Pick a property and we'll email when it moves closer to Year 15 (inside two years, then inside one) or when HUD's record for it changes in a new release. Every New Hampshire property is in the download on the data page.

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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, 2028, 2030, 2031, 2032.