Placed in service 2013
Oregon tax credit properties at Year 15 in 2027
HUD's database lists 17 Oregon properties placed in service in 2013, with 959 apartments (1,251 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.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Farmington Meadows 4566 SW 160th Ave, Aloha 97078 | 9% | 69 | 136 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Boardman Trail Apts 295 NE Boardman Ave, Boardman 97818 | 4% | 24 | 24 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Ocean Winds Phase I 6577 Lucky Ln, Brookings 97415 | n/a | 40 | 39 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Lancaster Bridge Apts 3384 NE Oxford Cir, Corvallis 97330 | 4% | 50 | 49 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Stellar Apts 1563 City View St, Eugene 97402 | 9% | 54 | 108 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Alma Gardens 6300 NE Cherry Dr, Hillsboro 97124 | 9% | 45 | 44 | 2013 | 2027 or 2028 | 2042 or 2043 |
| High Valley Estates 1333 Avalon St, Klamath Falls 97603 | 4% and 9% | 37 | 74 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Little Deschutes Lodge II 51745 Little Deschutes Ln, La Pine 97739 | 9% | 26 | 52 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Hollyfield Village Apts 4077 Sunset Dr, Lake Oswego 97035 | 4% | 30 | 30 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Crooked River Apts (3 Sites) 950 SW Madison St, Madras 97741 | 9% | 94 | 93 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Lexington Apts 1125 SW 12th Ave, Portland 97205 | 9% | 54 | 54 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Park Tower Apts 731 SW Salmon St, Portland 97205 | 9% | 162 | 162 | 2013 | 2027 or 2028 | 2042 or 2043 |
| The Magnolia 3250 NE Mlk Jr Blvd, Portland 97212 | n/a | 49 | 49 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Yards At Union Station C 615 NW Naito Pkwy, Portland 97209 | 4% | 80 | 154 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Eagle Landing 913 NW Garden Valley Blvd, Roseburg 97471 | n/a | 55 | 54 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Hajcfreedom Square Hajc Liberty Place 3388 Avenue E, White City | 9% | 50 | 49 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Nuevo Amanecer IV 1300 N Second St, Woodburn 97071 | 9% | 40 | 80 | 2012 | 2027 or 2028 | 2042 or 2043 |
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 Oregon: 2023, 2024, 2025, 2026, 2028, 2029, 2030, 2032.