Placed in service 2012
Pennsylvania tax credit properties at Year 15 in 2026
HUD's database lists 17 Pennsylvania properties placed in service in 2012, with 852 apartments (811 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 |
|---|---|---|---|---|---|---|
| Historic Lafayette Apts 302 S Main St, Butler 16001 · no longer monitored | 9% | 59 | 59 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Delaware County Fairgrounds III 1301 Peterson St, Chester Township 19013 | 9% | 48 | 48 | 2012 | 2026 or 2027 | 2041 or 2042 |
| Penn Hills Crum Lynne | 9% | 49 | 49 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Ivy Ridge Arbor Ridge, East Stroudsburg | 9% | 35 | 35 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Woodlands At Zuck Park 5319 Old Zuck Rd, Erie 16506 | TCEP only | 30 | 30 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Eagleview II 689 Rice Blvd, Exton 19341 | 9% | 50 | 50 | 2012 | 2026 or 2027 | 2041 or 2042 |
| Cumberland Court Harrisburg 17102 | 9% | 108 | 108 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Felton Building Apts South Third St, Harrisburg 17113 | 9% | 83 | 83 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Westminster At Long Community 600 E Roseville Rd, Lancaster 17601 | 9% | 61 | 61 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Liberty Cottages Hebe Ln, Liberty 16930 | 9% | 11 | 11 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Marietta Senior Apts 601 E Market St, Marietta 17547 | 9% | 56 | 56 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Plum Ridge Retirement Residnce 620 Repp Rd, New Kensington 15068 | 9% | 58 | 48 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Dinwiddie Street Housing II 220 Dinwiddie St, Pittsburgh 15219 | 9% | 23 | 23 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Liberty Park Phase II Pittsburgh | 9% | 71 | 52 | 2013 | 2026 or 2027 | 2041 or 2042 |
| 420 E Broad St 420 E Broad St, Tamaqua 18252 | 9% | 12 | 12 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Hitchner (The) 530 Exeter Ave, West Pittston 18643 | TCEP only | 18 | 18 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Carriage Works Apts 50 S Highland Ave, York 17404 | 9% | 80 | 68 | 2013 | 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 Pennsylvania: 2023, 2024, 2025, 2027, 2028, 2029, 2030, 2031, 2032.