Placed in service 2009
South Carolina tax credit properties at Year 15 in 2023
HUD's database lists 22 South Carolina properties placed in service in 2009, with 1,580 apartments (1,509 low-income). If the credit period started that year, the 15-year compliance periods ended around 2023, and extended use runs to at least 2038 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Kingston Pointe II 101 Fyffe Dr, Anderson 29625 | 9% | 44 | 44 | 2007 | 2023 or 2024 | 2038 or 2039 |
| The Pointe At Bayhill 170 Bayhill Cir, Anderson 29625 | 4% and 9% | 40 | 40 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Cross Creek Apts 325 Ambrose Run, Beaufort DREW | 4% | 144 | 88 | 2005 | 2023 or 2024 | 2038 or 2039 |
| Lakeside Apts 401 Harbison Blvd, Columbia 29212 | 4% and 9% | 109 | 109 | 2009 | 2023 or 2024 | 2038 or 2039 |
| North Oaks Apts II 2501 Oak St, Conway 29526 | 4% | 44 | 44 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Clark St Commons 200 Clark St, Greenville 29607 | 9% | 96 | 96 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Nichol Town Green 235 Clark St, Greenville 29607 | 9% | 96 | 96 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Hallmark At Greenwood 337 Emerald Rd N, Greenwood 29646 | 9% | 88 | 88 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Forest Ridge 1212 Myrtle St, Hartsville 29550 | 4% and 9% | 89 | 89 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Poplar Creek Apts II 259 N Main St, Inman 29349 | 4% | 30 | 30 | 2008 | 2023 or 2024 | 2038 or 2039 |
| River Oaks Apts 5324 Bush River Rd, Irmo 29212 | 4% and 9% | 100 | 100 | 2009 | 2023 or 2024 | 2038 or 2039 |
| Town & Country Apts 301 Roberts St, Lexington 29072 | 4% | 46 | 46 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Breckenridge Apts 510 S Main St, Mccoll 29570 | 4% | 24 | 24 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Berkeley Place Apts 249 Gulledge St, Moncks Corner 29461 | 4% | 24 | 24 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Brookside Manor Apts 1871 Brookside Mnr, Newberry 29108 | 4% | 42 | 42 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Newberry Green Apts 411 Monroe St, Newberry 29108 | 9% | 44 | 44 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Cherry-laurel 140 Hardin St, Rock Hill 29730 | 9% | 42 | 42 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Manor York Senior Residences 1127 Manor Close Dr, Rock Hill 29730 | 9% | 72 | 57 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Southside Projects 431 Dr Oc Kirkland Ter, Spartanburg 29306 | 4% | 230 | 230 | 2005 | 2023 or 2024 | 2038 or 2039 |
| Haven Oaks Apts 523 Orangeburg Rd, Summerville 29483 | 4% and 9% | 104 | 104 | 2009 | 2023 or 2024 | 2038 or 2039 |
| Autumnwood Village Apts II 120 Autumnwood Ln, Walhalla 29691 | 4% | 32 | 32 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Hunter Bay 69 Hunter St, York 29745 | 4% and 9% | 40 | 40 | 2007 | 2023 or 2024 | 2038 or 2039 |
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 South Carolina: 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.