Placed in service 2013
Utah tax credit properties at Year 15 in 2027
HUD's database lists 11 Utah properties placed in service in 2013, with 790 apartments (714 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Crown At Tushar Mountain 1301 East 160 North, Beaver 84713 | 9% | 4 | 4 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Crown At Desert Wind 12-16 Desert Wind Drive, Moab 84532 | 9% | 5 | 5 | 2013 | 2027 or 2028 | 2042 or 2043 |
| Birkhill Apartment Homes 27 East Gilbride, Murray 84107 | 4% | 137 | 96 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Brickgate Apartments 129 West Fireclay Avenue, Murray 84107 | 4% | 268 | 267 | 2011 | 2027 or 2028 | 2042 or 2043 |
| Mt. Ogden Senior Housing 1450 Laurel Drive, Ogden 84403 | 9% | 48 | 48 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Bud Bailey Apartments 3983 South West Temple, Salt Lake City 84107 | 9% | 62 | 61 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Escalante Park I Apartments 1636 West 1000 North, Salt Lake City 84116 | 4% and 9% | 32 | 32 | 2013 | 2027 or 2028 | 2042 or 2043 |
| North Six 24-72 N 600 W, Salt Lake City 84116 | 4% and 9% | 115 | 86 | 2013 | 2027 or 2028 | 2042 or 2043 |
| The Village At Heritage Court 919 South 400 East, St. George 84770 | 9% | 55 | 55 | 2012 | 2027 or 2028 | 2042 or 2043 |
| Crown At Clark Cove 659 S. 1050 West, Tooele 84074 | 9% | 4 | 4 | 2011 | 2027 or 2028 | 2042 or 2043 |
| The Garden Apartments 10850 Becksted Lane, West Jordan 84095 | 9% | 60 | 56 | 2013 | 2027 or 2028 | 2042 or 2043 |
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, 2026, 2028, 2029, 2030, 2031, 2032.