Placed in service 2018
South Carolina tax credit properties at Year 15 in 2032
HUD's database lists 32 South Carolina properties placed in service in 2018, with 1,781 apartments (1,778 low-income). If the credit period started that year, the 15-year compliance periods end around 2032, and extended use runs to at least 2047 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Pecan Grove Apartments 71 Carwellyn Road, Abbeville 29620 | 4% | 40 | 40 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Palmetto Crossing 4049 Sandlapper Drive, Aiken 29803 | 9% | 48 | 48 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Devonshire Apartments 715 N. Farr Avenue, Andrews 29510 | 4% | 32 | 32 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Bennetts Pointe 907 Cheraw Street, Bennettsville 29512 | 4% and 9% | 32 | 32 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Ashley Arms 1120 Crull Drive, Charleston 29407 | 4% | 100 | 100 | 2016 | 2032 or 2033 | 2047 or 2048 |
| West Pines Apartments 113 Clyde Avenue, Cheraw 29520 | 4% | 40 | 40 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Tallwood I & II Apartments 113 Tallwood Drive, Clinton 29325 | 4% | 40 | 40 | 2018 | 2032 or 2033 | 2047 or 2048 |
| Parkside At Bethel 130 Rockford Way, Clover 29710 | 9% | 42 | 42 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Yorktown Apartments 111 Quinn Road, Clover 29710 | 4% | 40 | 40 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Village At River's Edge 4031 Pearl Street, Columbia 29203 | 9% | 124 | 124 | 2017 | 2032 or 2033 | 2047 or 2048 |
| Waters At Berryhill 18 Berryhill Road, Columbia 29210 | 4% | 180 | 178 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Waters At Longcreek 1401 Longcreek Drive, Columbia 29210 | 4% | 220 | 217 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Leyland Grove 1224 Pine Street, Conway 29526 | 9% | 44 | 44 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Shady Moss Apartments 1705 Shady Moss Court, Conway 29527 | 4% | 46 | 46 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Attwood Pointe 155 Attwood Avenue, Florence 29505 | 9% | 52 | 52 | 2017 | 2032 or 2033 | 2047 or 2048 |
| Irby Senior Village 125 Federal Court, Florence 29505 | 9% | 40 | 40 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Holly Tree Manor 701 Holly Manor Drive, Holly Hill 29059 | 4% and 9% | 24 | 24 | 2017 | 2032 or 2033 | 2047 or 2048 |
| Laurel Street Village II 717 Laurel Street, Honea Path 29654 | 9% | 34 | 34 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Cinnaberry Pointe 1424 Fork Avenue, Irmo 29063 | 9% | 32 | 48 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Water Oak Apartments 303 East Elizabeth Street, Jefferson 29718 | 4% and 9% | 40 | 40 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Oakside Apartments 1725 Brownswood Road, Johns Island 29455 | 9% | 38 | 38 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Sandy Bay Apartments 628 Nelson Boulevard, Kingstree 29556 | 4% | 28 | 28 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Knolwood I And II Apartments 265 Knolwood Apartments Drive, Lancaster 29720 | 4% | 88 | 88 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Eastbrook Estates 804 Eastbrook Court, Marion 29571 | 9% | 31 | 31 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Mccormick Manor Apartments 713 South Mine Street, Mccormick 29835 | 4% and 9% | 24 | 24 | 2017 | 2032 or 2033 | 2047 or 2048 |
| The Highlands At Socastee 100 Vaught Place, Myrtle Beach 29577 | 9% | 44 | 44 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Villas At Swansgate 1050 Mr. Joe White Avenue, Myrtle Beach 29577 | 9% | 58 | 44 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Cypress Mill 306 Cambridge Street North, Ninety-six 29666 | 9% | 36 | 36 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Marsh Pointe 1630 Ribaut Road, Port Royal 29935 | 9% | 48 | 48 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Hunter Oaks Apartments 804 Hunter Oaks Drive, Seneca 29678 | 9% | 50 | 50 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Villas At Oakbrook 2041 Old Trolley Road, Summerville 29485 | 9% | 42 | 42 | 2016 | 2032 or 2033 | 2047 or 2048 |
| Poinsett Commons Apartments 121 Poinsett Commons Drive, Travelers Rest 29690 | 9% | 44 | 44 | 2016 | 2032 or 2033 | 2047 or 2048 |
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, 2031.