Placed in service 2016
New Hampshire tax credit properties at Year 15 in 2030
HUD's database lists 13 New Hampshire properties placed in service in 2016, with 524 apartments (518 low-income). If the credit period started that year, the 15-year compliance periods end around 2030, and extended use runs to at least 2045 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Antrim Village Aiken Street, Antrim 03440 | 4% | 40 | 40 | 2016 | 2030 or 2031 | 2045 or 2046 |
| Brookside Park 155 Maynesboro Street, Berlin 03570 | 4% | 120 | 120 | 2016 | 2030 or 2031 | 2045 or 2046 |
| Conway Pines Phase 2 383 Poliquin Drive, Conway 03860 | 9% | 30 | 30 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Mast Landing Unit A 250 Mast Road, Dover 03820 | 9% | 32 | 26 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Mast Landing Unit B 250 Mast Road, Dover 03820 | 4% | 26 | 26 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Gile Hill Apartments Phase 2 5 White Pine Oval, Hanover 03755 | 9% | 15 | 15 | 2015 | 2030 or 2031 | 2045 or 2046 |
| River's Edge Apartments 126 Union Avenue, Laconia 03246 | 9% | 32 | 32 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Lincoln Greet East Spur Road, Lincoln 03251 | 4% | 35 | 35 | 2016 | 2030 or 2031 | 2045 or 2046 |
| Renew I 288-290 Auburn Street, Manchester 03103 | 9% | 98 | 98 | 2016 | 2030 or 2031 | 2045 or 2046 |
| South Main Supported Apartments 168 South Main Street, Manchester 03102 | 9% | 20 | 20 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Salmon Brook Senior Housing 17 Lovell Street, Nashua 03060 | 9% | 31 | 31 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Arthur H. Nickless Jr. Housing For The Elderly 19 Glenwood Avenue, Rochester 03867 | 9% | 24 | 24 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Abenaki Spring Apartments 504 Main Street, Walpole 03068 | 9% | 21 | 21 | 2015 | 2030 or 2031 | 2045 or 2046 |
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, 2029, 2031, 2032.