Placed in service 2014
Pennsylvania tax credit properties at Year 15 in 2028
HUD's database lists 25 Pennsylvania properties placed in service in 2014, with 1,795 apartments (1,700 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Cumberland Gardens Phase II Scattered Sites, Allentown 18103 | 9% | 70 | 70 | 2016 | 2028 or 2029 | 2043 or 2044 |
| South Side Lofts 419-429 Hayes St, Bethlehem 18015 | 9% | 46 | 46 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Highland Village Ymca Dr & I6n, Edinboro 16412 | 9% | 37 | 37 | 2017 | 2028 or 2029 | 2043 or 2044 |
| Liberty Crossing 10 Enclave Dr, Grove City 16127 | 9% | 35 | 35 | 2015 | 2028 or 2029 | 2043 or 2044 |
| Orange Village Apts Scattered Sites, Hermitage 16148 | 9% | 82 | 80 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Mission Green 70 Shady Ln, Jenkintown 19046 | 9% | 61 | 61 | 2015 | 2028 or 2029 | 2043 or 2044 |
| Limestone Ridge I Stewarts Ln, Kennett Square 19348 | 9% | 55 | 55 | 2015 | 2028 or 2029 | 2043 or 2044 |
| Meadows At Tiffany Pines 109 Tiffany Drive, Montrose 18801 | 9% | 40 | 40 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Rolling Woods Estates Scattered Sites, North Versailles 15137 | 4% and 9% | 85 | 84 | 2018 | 2028 or 2029 | 2043 or 2044 |
| 60th Street Corridor S 60th St, Philadelphia 19139 | 9% | 60 | 60 | 2017 | 2028 or 2029 | 2043 or 2044 |
| Fairthorne Senior Housing 6761 & 6763 Ridge Ave, Philadelphia 19128 | 4% | 40 | 40 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Help Philadelphia IV 7100 Grovers Ave, Philadelphia 19153 | 9% | 61 | 61 | 2017 | 2028 or 2029 | 2043 or 2044 |
| Partnership Preservation Init Scattered Sites, Philadelphia 19104 | 4% | 99 | 99 | 2019 | 2028 or 2029 | 2043 or 2044 |
| Samuel Tabas Apts 2101 Strahle St, Philadelphia 19152 | 4% | 323 | 322 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Tasker Village Apts 1508-1548 S 16th St, Philadelphia 19146 | 9% | 28 | 28 | 2017 | 2028 or 2029 | 2043 or 2044 |
| Wynnefield Place Senior Apts 1717 N 54th St, Philadelphia 19131 | 4% | 48 | 48 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Addison Terrace Ph 1 2136 Elmore St, Pittsburgh 15219 | 4% and 9% | 186 | 149 | 2017 | 2028 or 2029 | 2043 or 2044 |
| Doughboy Apts 3431 Butler St, Pittsburgh 15201 | 4% | 45 | 9 | 2015 | 2028 or 2029 | 2043 or 2044 |
| East Liberty Place South 5800 Penn Ave, Pittsburgh 15206 | 9% | 52 | 39 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Homewood Senior Apartments 7202 Susquehanna St, Pittsburgh 15208 | 9% | 41 | 41 | 2015 | 2028 or 2029 | 2043 or 2044 |
| William Moorhead Tower 375 N Craig St, Pittsburgh 15213 | 9% | 141 | 136 | 2016 | 2028 or 2029 | 2043 or 2044 |
| Cedar 500 Scattered Sites, Scranton 18505 | 9% | 30 | 30 | 2015 | 2028 or 2029 | 2043 or 2044 |
| St Francis Of Assisi Commons 504 Penn Ave, Scranton 18509 | 9% | 30 | 30 | 2015 | 2028 or 2029 | 2043 or 2044 |
| New Forge Crossing 12935 Washington Twp Blvd, Waynesboro 17268 | 9% | 60 | 60 | 2015 | 2028 or 2029 | 2043 or 2044 |
| Memorial Homes 1609 Memorial Ave, Williamsport 17701 | 9% | 40 | 40 | 2016 | 2028 or 2029 | 2043 or 2044 |
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, 2026, 2027, 2029, 2030, 2031, 2032.