Placed in service 2015
South Carolina tax credit properties at Year 15 in 2029
HUD's database lists 42 South Carolina properties placed in service in 2015, with 1,694 apartments (1,694 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.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Coleman Street Apartments M13-sg450954 110 Coleman Street, Abbeville 29620 | 4% and 9% | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Dupont Landing 109 Benedict Drive, Aiken 29801 | 9% | 44 | 44 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Longleaf Senior Village Intersection Of York & Rutland, Aiken 29801 | n/a | 50 | 50 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Longleaf Senior Village M13-sg450953 205 Bush Willow Circle, Aiken 29801 | 9% | 50 | 50 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Allison Square 100 Allison Square Drive, Anderson 29624 | 9% | 39 | 39 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Seaborn Greene Race St, Bamberg 29003 | n/a | 40 | 40 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Seaborn Greene M13-sg450952 174 Race St, Bamberg 29003 | 9% | 40 | 40 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Ashley Pointe 1714 Greenlawn Drive, Beaufort 29902 | 9% | 56 | 56 | 2013 | 2029 or 2030 | 2044 or 2045 |
| May River Village Apartments Phase 2 M14-sg450963 5736 Patriot Lane, Bluffton 29910 | 9% | 40 | 40 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Riverwinds Apartments 1324 Old River Road, Camden 29020 | 4% | 48 | 48 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Marsh View Place 520 Mclernon Trace, Charleston 29455 | 9% | 53 | 53 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Westchase Apartments 590 Phillips Street, Clinton 29325 | 4% | 85 | 85 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Briarwood Apartments 106 Bundy Street, Clio 29525 | 4% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Stonegate Apartments M14-sg450975 700 Stonegate Drive, Clover 29710 | 4% | 44 | 44 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Three Oaks Apartments 200 Three Oaks Road, Cowpens 29330 | 4% | 52 | 52 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Aberdeen Chase 100 Alberdeen Chase Drive, Easley 29640 | 9% | 27 | 27 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Country Manor 191 West A Reel Drive, Edgefield 29824 | 4% and 9% | 46 | 46 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Berea Heights M14-sg450970 15 Leslie Oak Drive, Greenville 29617 | 4% and 9% | 36 | 36 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Liberty Village M14-sg450966 Deerchase Village 109 Liberty Lane, Greenwood 29646 | 4% and 9% | 36 | 36 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Avalon Chase (Suber Mill Heights) S Suber & Suber Mill Rd, Greer 29650 | n/a | 42 | 42 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Hazelwood Manor Apartments 1202 Calhoun Street, Johnston 29832 | 4% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Highland Pointe 201 Highland Pointe Drive, Lake City 29560 | 9% | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Scarlett Oaks 200 Old Chapin Road, Lexington 29072 | 4% | 40 | 40 | 2014 | 2029 or 2030 | 2044 or 2045 |
| The Landings M14-sg450976 4080 North Horseshoe Road, Little River 29566 | 4% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Kensington Pointe Edgewood Dr, Manning 29102 | n/a | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Kensington Pointe M13-sg450955 201 Kensington Circle, Manning 29102 | 9% | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Manning Lane Apartments 300 East South Street, Manning 29102 | 4% | 42 | 42 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Timber Ridge Apartments 308 Wall Road, Mccormick 29835 | 4% | 36 | 36 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Meadow Park Apartments 301 West Dogwood Drive, Mullins 29574 | 4% | 56 | 56 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Harbour Station 6935 Rivers Avenue, N Charleston 29406 | 9% | 56 | 56 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Pineridge Apartments 125 Pine Street, Prosperity 29127 | 4% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Logan Lane Apartments 544 South Logan Street, Ridgeland 29936 | 4% | 36 | 36 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Willis Trace 577 Willis Trace Road, Spartanburg 29301 | 4% and 9% | 28 | 28 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Sharon Park 123 Sharon Lane, St George 29477 | 4% | 12 | 12 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Marion Manor 131 Hotel Street, St Stephen 29479 | 4% | 28 | 28 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Wall Street Green Phase II 970 Wolfpack Court, Sumter 29150 | 9% | 32 | 32 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Wall Street Green Phs II South Pike W, Sumter 29150 | n/a | 32 | 32 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Country Ridge Apartments 100 Pine Manor Circle, Walhalla 29691 | 4% | 32 | 32 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Hillcrest Apartments 518 Sniders Highway, Walterboro 29488 | 4% and 9% | 32 | 32 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Cedar Ridge Manor 2 Holloway Drive, Ware Shoals 29692 | 4% and 9% | 28 | 28 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Cottonwood Apartments 61 Cottonwood Circle, Williston 29853 | 4% | 24 | 24 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Laurelwood Apartments I And II 16a Laurelwood Court, Winnsboro 29180 | 4% | 64 | 64 | 2014 | 2029 or 2030 | 2044 or 2045 |
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, 2028, 2030, 2031, 2032.