Year Fifteen
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South Dakota tax credit properties by Year 15 date

62 South Dakota properties in HUD's database were placed in service from 2009 to 2018. 20 of them reach the end of their compliance period from 2026 through 2028, the window when investor exits, refinancings and sales cluster.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. Compliance end = placed-in-service year + 14, the earliest case.
Compliance period endsPropertiesApartmentsLow-income
20237343342
20247290288
20259343336
20268316302
20276237233
20286245241
20295192192
20302112112
20319423423
20323118118