Year Fifteen
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Puerto Rico tax credit properties by Year 15 date

80 Puerto Rico properties in HUD's database were placed in service from 2009 to 2018. 21 of them reach the end of their compliance period from 2026 through 2028, the window when investor exits, refinancings and sales cluster.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. Compliance end = placed-in-service year + 14, the earliest case.
Compliance period endsPropertiesApartmentsLow-income
2023181,3201,320
2024162,4982,498
2025101,3211,321
2026111,4221,415
20275537537
20285487484
20297616616
20301138138
20314348348
20323400400