Placed in service 2016
South Carolina tax credit properties at Year 15 in 2030
HUD's database lists 20 South Carolina properties placed in service in 2016, with 1,095 apartments (1,101 low-income). If the credit period started that year, the 15-year compliance periods end around 2030, and extended use runs to at least 2045 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Sea Pointe 61 Hazel Farm Road, Beaufort 29907 | 9% | 56 | 56 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Blacksburg Terrace Apartments 208 West Carolina Street, Blacksburg 29702 | 4% and 9% | 32 | 32 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Palmilla 228 1385 Ashley River Road, Charleston 29407 | 4% | 228 | 228 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Jackson Creek Station 2406 Kneece Road, Columbia 29206 | 9% | 56 | 56 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Crescent Villas M15-sg450991 2440 Hoffmeyer Road, Florence 29501 | 9% | 48 | 48 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Indigo Pointe 820 S. Coit Street, Florence 29501 | 9% | 48 | 48 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Manor At West Greenville 11 Manning Street, Greenville 29601 | 9% | 55 | 55 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Winfield Apartments 138 Judge Street And 129 Bowman Street, Harleyville 29448 | 4% and 9% | 34 | 34 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Magnolia Senior Village M15-sg450993 131 Sojourner Way, Hartsville 29550 | 9% | 32 | 32 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Laurel Street Village 90 Peachtree Street, Honea Path 29654 | 9% | 42 | 48 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Butler Crossing 208 Martin Luther King Jr Ave, Kingstree 29556 | 9% | 40 | 40 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Barony Place Apartments 120 Stilesandwells Drive, Moncks Corner 29461 | 9% | 40 | 40 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Carolina Oaks Village 1302 Scarlet Lane, Myrtle Beach 29577 | 9% | 48 | 48 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Rivers Place Apartments 7511 Rivers Avenue, North Charleston 29406 | 9% | 48 | 48 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Parkside At Boulevard 1500 SE Columbia Road, Orangeburg 29115 | 9% | 44 | 44 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Highland Avenue 201 Highland Avenue, Spartanburg 29306 | 9% | 72 | 72 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Carriage Lane 106 Carriage Lane Drive, Wagener 29164 | 4% and 9% | 24 | 24 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Bay Meadows Apartments 200 Dorsey Street, Walterboro 29488 | 4% and 9% | 48 | 48 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Deerwood Apartments (Fka Winnsboro Apartments) 647 Us Highway 321 Bypass, Winnsboro 29180 | 4% and 9% | 72 | 72 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Hazelhurst Townhomes 1014 Hurst Circle, York 29745 | 9% | 28 | 28 | 2014 | 2030 or 2031 | 2045 or 2046 |
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, 2029, 2031, 2032.