Placed in service 2015

Puerto Rico tax credit properties at Year 15 in 2029

HUD's database lists 7 Puerto Rico properties placed in service in 2015, with 616 apartments (616 low-income). If the credit period started that year, the 15-year compliance periods end around 2029, and extended use runs to at least 2044 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.
Property	Credit	Units	Low-income	Allocated	Compliance ends	Extended use at least to
Lucero Del Alba Intersection Pr-183 Km. 5, Caguas 00725	9%	50	50	2014	2029 or 2030	2044 or 2045
Plaza Apartments 19 Jose I. Quinton St&, Coamo 00769	9%	60	60	2013	2029 or 2030	2044 or 2045
Gurabo Elderly Pr 189 Km. 6.4, Gurabo 00748	9%	86	86	2013	2029 or 2030	2044 or 2045
Balseiro Elderly Balseiro St. Corner With Anasc, San Juan 00927	9%	74	74	2014	2029 or 2030	2044 or 2045
Plaza Gran Victoria 1312 Ponce De Leon Avenue, San Juan 00920	9%	98	98	2014	2029 or 2030	2044 or 2045
Viewpoint At Domenech 550 Munoz Rivera& 108 Domench, San Juan 00918	9%	120	120	2014	2029 or 2030	2044 or 2045
Montblanc Gardens Carr. 127 - Bo. Susua Baja, Yauco 00698	4% and 9%	128	128	2014	2029 or 2030	2044 or 2045

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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, 2026, 2027, 2028, 2030, 2031, 2032.