Year Fifteen
Menu

Placed in service 2010

Puerto Rico tax credit properties at Year 15 in 2024

HUD's database lists 16 Puerto Rico properties placed in service in 2010, with 2,498 apartments (2,498 low-income). If the credit period started that year, the 15-year compliance periods ended around 2024, and extended use runs to at least 2039 unless the agreement says later.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. "Allocated" is the year the agency allocated credits, often a year or more before the property opened. Compliance and extended-use years are estimates from the placed-in-service year; an owner may have started credits a year later, buildings in one project can differ, and extended use shown is the federal minimum; where the agency reported a period over 30 years, it's noted. "No longer monitored" means the agency flagged the property as out of its LIHTC monitoring.
PropertyCreditUnitsLow-incomeAllocatedCompliance endsExtended use at least to
La Meseta Public Housing 1
Pr 2 Km 27, Arecibo 		4% and 9%18818820082024 or 20252039 or 2040
Trina Padilla Public Housing
Bld 26, Arecibo 		4% and 9%17617620112024 or 20252039 or 2040
Turabo Heights Public Housing 1
Bld 17, Caguas 		4% and 9%18618620112024 or 20252039 or 2040
Catanito Gardens Public Housing 1
San Francisco St Corner, Carolina 		4%12412420082024 or 20252039 or 2040
Cecilia Orta
Carolina Pueblo, Carolina 		4% and 9%494920092024 or 20252039 or 2040
La Esmeralda Public Housing 1
Ave Monserrate, Carolina 00985		4% and 9%484820082024 or 20252039 or 2040
Brisas De Cayey Public Housing 1
Pr 14 De Diego Ave, Cayey 		4% and 9%848420112024 or 20252039 or 2040
Praxedes Santiago
171 Exit To Cayey, Cidra 		4% and 9%828220112024 or 20252039 or 2040
Yuquiyu II Public Housing 1
Pr3 Progreso St, Luquillo 		4% and 9%707020082024 or 20252039 or 2040
Central American Village
2010 Villas Centroamericanas, Mayaguez 		TCEP only38638620092024 or 20252039 or 2040
Sabalos Gardens Public Housing 1
Pr 2, Mayaguez 		4% and 9%14114120112024 or 20252039 or 2040
Villas Del Rio Public Housing 1
11th St, Naguabo 		4% and 9%10010020112024 or 20252039 or 2040
Dr Rafael Lopez Nussa Public Housing 1
Pr2 Cana Urbano, Ponce 		4% and 9%22022020082024 or 20252039 or 2040
Jardines De Cupey Public Housing
Res Monte Park, San Juan 00924		4% and 9%21821820082024 or 20252039 or 2040
San Fernando Public Housing 1
Cond De Diego, San Juan 00924		4%21421420112024 or 20252039 or 2040
Villa Espana Public Housing 1
Las Lomas Development, San Juan 		4% and 9%21221220112024 or 20252039 or 2040

Watch one of these properties

Pick a property and we'll email when it moves closer to Year 15 (inside two years, then inside one) or when HUD's record for it changes in a new release. Every Puerto Rico property is in the download on the data page.

Alert emails haven't started on this site yet. Your sign-up is saved, and when sending starts the first email asks you to confirm.

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 Puerto Rico: 2023, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.