Placed in service 2012
Utah tax credit properties at Year 15 in 2026
HUD's database lists 15 Utah properties placed in service in 2012, with 876 apartments (863 low-income). If the credit period started that year, the 15-year compliance periods end this year, and extended use runs to at least 2041 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Grayson Apartments 492 West 500 South, Blanding 84511 | 9% | 30 | 30 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Brigham Place Apartments 168 East 800 South, Brigham City 84302 | 4% | 72 | 72 | 2012 | 2026 or 2027 | 2041 or 2042 |
| Woodlands Senior Apartments 441 East 900 South, Brigham City 84302 | 9% | 47 | 47 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Windsong Apartments 1575 S. State Street, Clearfield 84015 | 9% | 60 | 59 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Elmbridge Apartments 82 West 750 North, Heber City 84032 | 9% | 76 | 76 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Liberty Station Apartments 404 West 1080 South, Heber City 84032 | 9% | 56 | 52 | 2010 | 2026 or 2027 | 2041 or 2042 |
| Prestige Senior Center 1136 South 640 East, Heber City 84032 | 9% | 23 | 23 | 2010 | 2026 or 2027 | 2041 or 2042 |
| The Springs At Logan River IV 1609 South 1220 West, Logan 84321 | 9% | 40 | 36 | 2012 | 2026 or 2027 | 2041 or 2042 |
| Tuscany Villas Senior Apartments 948 West Tuscany View Road, Midvale 84047 | 9% | 76 | 76 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Cinema Court Apartments 1036 Millcreek, Moab 84532 | 9% | 60 | 60 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Crown At Monroe 198 North 580 West, Monroe 84754 | 9% | 4 | 4 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Rl Courts Apartments 511 Gramercy Avenue, Ogden 84401 | 4% | 64 | 63 | 2012 | 2026 or 2027 | 2041 or 2042 |
| Liberty Peak Apartments 6407 Liberty Peak Lane, Park City 84098 | 4% | 150 | 150 | 2013 | 2026 or 2027 | 2041 or 2042 |
| Rendon Terrace 158 North 600 West, Salt Lake City 84116 | 9% | 70 | 70 | 2011 | 2026 or 2027 | 2041 or 2042 |
| Woodruff Apartments 235 South 200 East, Salt Lake City 84111 | 4% and 9% | 48 | 45 | 2012 | 2026 or 2027 | 2041 or 2042 |
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 Utah: 2023, 2024, 2025, 2027, 2028, 2029, 2030, 2031, 2032.