Placed in service 2014
South Carolina tax credit properties at Year 15 in 2028
HUD's database lists 13 South Carolina properties placed in service in 2014, with 577 apartments (576 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Crabapple Chase 330 Pearman Dairy Rd, Anderson 29625 | 9% | 42 | 42 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Harbor Apartments (Harborview Apartments) 801 Affirmation Blvd., Charleston 29412 | 4% and 9% | 50 | 50 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Ehrhardt Place Apts 385 Mill St, Ehrhardt 29081 | 4% and 9% | 16 | 16 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Palmetto Station 2300 Freedom Boulevard, Florence 29505 | 9% | 48 | 48 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Peachtree Apts 100 Killion Dr, Gaffney 29340 | 9% | 28 | 28 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Crescent Landing Apts 1008 White Horse Rd, Greenville 29605 | 4% | 17 | 17 | 2012 | 2028 or 2029 | 2043 or 2044 |
| The Parker At Cone Phase II 3000 Cone Crest Ct, Greenville 29609 | n/a | 96 | 96 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Oakmont Place 104 Pampas Dr, Greenwood 29649 | 9% | 55 | 55 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Avalon Chase 1000 Avalon Chase Circle, Greer 29650 | 9% | 42 | 42 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Mannington Place 625 S Mill St, Manning 29102 | 4% and 9% | 40 | 40 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Saluda Commons 1000 Birath St, Saluda 29138 | 9% | 40 | 40 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Serenity Place 117 Northside Cir, Seneca 29672 | 9% | 47 | 47 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Lake Pointe 100 Lake Pointe Ave, Summerville 29483 | 9% | 56 | 55 | 2012 | 2028 or 2029 | 2043 or 2044 |
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, 2027, 2029, 2030, 2031, 2032.