Year Fifteen
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Placed in service 2012

Puerto Rico tax credit properties at Year 15 in 2026

HUD's database lists 11 Puerto Rico properties placed in service in 2012, with 1,422 apartments (1,415 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.

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
Caguas Courtard Community Housing
72 Calle Georgetti, Caguas 		TCEP only949420092026 or 20272041 or 2042
El Coral Public Housing 1
Central Blvd Ave, Carolina 		4% and 9%10010020082026 or 20272041 or 2042
Lagos De Blasina Public Housing 1
Roberto Clemente Ave Corner, Carolina 		4% and 9%17617620082026 or 20272041 or 2042
Los Mirtos Public Housing 1
Martin Gonzalez Sector, Carolina 		4% and 9%19219220082026 or 20272041 or 2042
Jardines De Montellanos Public Housing 1
Road14 Antonio R Barcelo Ave, Cayey 		4% and 9%13013020082026 or 20272041 or 2042
Santamerica
11034 Pr 506 Km 1 1 Int, Coto Laurel 		TCEP only19519520112026 or 20272041 or 2042
Jardines De Oriente Public Housing 1
Atanacio Cuadra St, Humacao 		4% and 9%888820082026 or 20272041 or 2042
La Trinidad
11 Calle Castillo, Ponce 00730		n/a130130n/a2026 or 20272041 or 2042
Casa Verde Rental Housing
Pr 959 Interior Km 1 9, Rio Grande 		TCEP only10810820102026 or 20272041 or 2042
Egida Metropolitana
De Diego Ave Corner Pr 21, San Juan 		TCEP only12012020112026 or 20272041 or 2042
San Angel Rental Housing Project
Pr834 Intersection Pr844, Trujillo Alto 		TCEP only898220102026 or 20272041 or 2042

Watch one of these properties

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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, 2024, 2025, 2027, 2028, 2029, 2030, 2031, 2032.