Placed in service 2012
Oklahoma tax credit properties at Year 15 in 2026
HUD's database lists 14 Oklahoma properties placed in service in 2012, with 539 apartments (536 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.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Serenity Park 1178/1182 Serenity Loop, Ardmore | n/a | 34 | 34 | n/a | 2026 or 2027 | 2041 or 2042 |
| Chickasha Hotel 124 W Chickasha Ave, Chickasha 73018 | TCEP only | 36 | 36 | 2009 | 2026 or 2027 | 2041 or 2042 |
| Linden Woods 84 Brittney Dr, Durant 74701 | 4% and 9% | 33 | 33 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Rolling Meadows Apts 612 W 146th St S, Glenpool 74033 | 4% and 9% | 52 | 51 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Silent Harvest Homes 106 Autumn St, Guthrie 73044 | n/a | 40 | 40 | n/a | 2026 or 2027 | 2041 or 2042 |
| Cedar Hollow 20704 Autumn Ct, Harrah 73045 | 4% and 9% | 29 | 29 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Red Cedar Village LP NE Tenth & Harrah Rd, Harrah | n/a | 40 | 40 | n/a | 2026 or 2027 | 2041 or 2042 |
| Timber Creek 1548 N 18th St, Muskogee 74401 | n/a | 42 | 42 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Cottage Park Newcastle 567 N Walker Dr, Newcastle 73065 | 4% | 40 | 40 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Heartland Village 109 E 38th St, Sand Springs 74063 | 4% and 9% | 40 | 39 | 2010 | 2026 or 2027 | 2041 or 2042 |
| River Ridge Apts 5202 S Hwy 97, Sand Springs 74063 | 4% and 9% | 57 | 56 | 2010 | 2026 or 2027 | 2041 or 2042 |
| The Linden Apts II 319 S Kennedy Ave, Shawnee 74801 | 4% and 9% | 36 | 36 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Riverbend Gardens 611 W 11th St, Tulsa 74127 | 4% and 9% | 40 | 40 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Whispering Meadows 712 Tamara Ln, Wewoka 74884 | 4% and 9% | 20 | 20 | 2010 | 2026 or 2027 | 2041 or 2042 |
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 Oklahoma: 2023, 2024, 2025, 2027, 2028, 2030, 2031, 2032.