Placed in service 2013

South Carolina tax credit properties at Year 15 in 2027

HUD's database lists 17 South Carolina properties placed in service in 2013, with 1,020 apartments (1,018 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 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
Mossy Oaks Village Townhouses 27 Johnny Morrall Cir, Beaufort 29902	n/a	96	95	2012	2027 or 2028	2042 or 2043
Rivers Edge Apts 971 Wateree Blvd, Camden 29020	4% and 9%	80	80	2012	2027 or 2028	2042 or 2043
Harbison Gardens 401 Columbiana Dr, Columbia 29212	4%	179	179	2012	2027 or 2028	2042 or 2043
Wescott Place 5608 Wescott Rd, Columbia 29212	9%	48	48	2011	2027 or 2028	2042 or 2043
Cedar Brook Townhomes 101 Cedar Brook Cir, Easley 29640	9%	39	39	2012	2027 or 2028	2042 or 2043
Pope Field Terrace 110 Pope Field Ter Dr, Easley 29640	9%	56	55	2012	2027 or 2028	2042 or 2043
Landwood Ridge Apts 200 Mcalister Rd, Greenville 29607	4% and 9%	48	48	2012	2027 or 2028	2042 or 2043
Sterling Ridge 128 Leslie Dr, Greenwood 29649	9%	39	39	2012	2027 or 2028	2042 or 2043
Cottages At Azalea 100 Pond Ridge Ln, Lancaster 29720	9%	48	48	2011	2027 or 2028	2042 or 2043
Fairgrounds Senior Village 197 Fairgrounds Rd, Laurens 29360	9%	42	42	2012	2027 or 2028	2042 or 2043
Merrimack Heights 3914 Merrimack Blvd, Moncks Corner 29461	9%	48	48	2011	2027 or 2028	2042 or 2043
Pebblebrook Place 1000 Pebblebrook Dr, Newberry 29108	9%	48	48	2012	2027 or 2028	2042 or 2043
Rock Pointe II 2373 Ebenezer Rd, Rock Hill 29732	9%	40	40	2012	2027 or 2028	2042 or 2043
Applewood Villas 410 W S Fourth St, Seneca 29678	4% and 9%	50	50	2012	2027 or 2028	2042 or 2043
Seneca Heights 336 Maple Grove Rd, Seneca 29678	9%	39	39	2012	2027 or 2028	2042 or 2043
Summerville Garden 340 Holiday Dr, Summerville 29483	9%	72	72	2011	2027 or 2028	2042 or 2043
Chestnut Pointe 190 Roxbury Ct, Sumter 29150	9%	48	48	2011	2027 or 2028	2042 or 2043

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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 South Carolina: 2023, 2024, 2025, 2026, 2028, 2029, 2030, 2031, 2032.