Placed in service 2017
South Carolina tax credit properties at Year 15 in 2031
HUD's database lists 33 South Carolina properties placed in service in 2017, with 3,031 apartments (2,900 low-income). If the credit period started that year, the 15-year compliance periods end around 2031, and extended use runs to at least 2046 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Ramblewood Apartments 131 Pinewood Drive, Batesburg 29006 | 4% | 64 | 64 | 2016 | 2031 or 2032 | 2046 or 2047 |
| 123 Club 123 Old Salem Road, Beaufort 29902 | 4% and 9% | 40 | 40 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Woodside Apartments 210 Roland Street, Bishopville 29010 | 4% | 48 | 48 | 2016 | 2031 or 2032 | 2046 or 2047 |
| The Pointe At Blythewood M15-sg450992 425 Main Street, Blythewood 29016 | 9% | 56 | 56 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Mason Manor Apartments 305 Robert Mason Circle, Boiling Springs 29316 | 4% and 9% | 98 | 98 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Canterbury Apartments 103 East Canterbury Lane, Camden 29020 | 4% | 36 | 36 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Cedarbrook Apartments 819 West Dekalb Street, Camden 29020 | 9% | 60 | 60 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Abernathy Place 7670 Garners Ferry Road, Columbia 29209 | 9% | 64 | 64 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Colony Apartments (M15-sg450980) 3545 W. Beltline Blvd., Columbia 29203 | 4% and 9% | 300 | 300 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Columbia Gardens 4000 Plowden Road, Columbia 29205 | 4% | 188 | 184 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Sparkleberry Hill 100 Chalice Lane, Columbia 29229 | 4% | 64 | 64 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Brookstone Landing M15-sg450996 1012 West Main Street, Dillon 29536 | 9% | 40 | 40 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Parrish Greene 57 Parrish Greene Lane, Estill 29918 | 9% | 28 | 28 | 2015 | 2031 or 2032 | 2046 or 2047 |
| The Assembly M15-sg450981 5001 Assembly Drive, Greenville 29617 | 4% | 240 | 240 | 2015 | 2031 or 2032 | 2046 or 2047 |
| The Gallery At West Greenville 138 Traction Street, Greenville 29611 | 4% | 66 | 66 | 2014 | 2031 or 2032 | 2046 or 2047 |
| The Harbor At West Greenville M15-sg450979 430 Perry Avenue, Greenville 29601 | 4% | 57 | 57 | 2015 | 2031 or 2032 | 2046 or 2047 |
| The Heritage At Sliding Rock 301 Greenacre Road, Greenville 29607 | 9% | 60 | 60 | 2015 | 2031 or 2032 | 2046 or 2047 |
| 90 Dillon Apartments 90 Dillon Road, Hilton Head 29926 | 4% and 9% | 48 | 48 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Hampton's Crossing 515 Northwood Road, Lexington 29072 | 9% | 48 | 48 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Peachtree Senior Village 120 North Peachtree Street, Liberty 29657 | 9% | 40 | 40 | 2015 | 2031 or 2032 | 2046 or 2047 |
| The Waters At Magnolia Bay 10765 Us Highway 78, Lincolnville 29483 | 9% | 300 | 240 | 2015 | 2031 or 2032 | 2046 or 2047 |
| The Edgewater 175 Assurance Lane, North Augusta 29802 | 9% | 48 | 48 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Village Square 115 Shirley Street, Pendleton 29670 | 4% and 9% | 40 | 40 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Devenwood Apartments 137 Captain Bill Road, Ridgeland 29936 | 4% and 9% | 24 | 24 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Sha7 Rad 2271 S. Pine Street, Spartanburg 29302 | 4% | 338 | 338 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Foxcreek Apartments 260 Ravenell Drive, St Stephens 29479 | 4% | 48 | 48 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Waters At St. James 1053 St. James Avenue, Summerville 29486 | 4% | 336 | 269 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Oakland Plantation 5501 Edgehill Road, Sumter 29154 | 4% | 72 | 72 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Sumter Senior Apartments 405 W. Liberty Street, Sumter 29150 | 9% | 30 | 30 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Sumter Senior Apartments M15-sg450997 411 W. Liberty Street, Sumter 29150 | 9% | 30 | 30 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Keenan Oaks M15-sg450995 213 Keenan Avenue, Union 29379 | 9% | 40 | 40 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Evans Knoll Apartments 701 West Moultrie Street, Winnsboro 29180 | 4% | 36 | 36 | 2016 | 2031 or 2032 | 2046 or 2047 |
| The Terraces At Woodruff M15-sg450990 505 Shelley Place, Woodruff 29388 | 9% | 44 | 44 | 2015 | 2031 or 2032 | 2046 or 2047 |
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, 2030, 2032.