Placed in service 2014
Utah tax credit properties at Year 15 in 2028
HUD's database lists 14 Utah properties placed in service in 2014, with 571 apartments (508 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Test Project 123 Test Terminal, Deer Mountain 84545 · no longer monitored | 9% | 10 | 10 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Victoria Woods - Draper 647 East 12225 South, Draper 84020 | 9% | 42 | 33 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Archway Village Apartments 550 Kane Creek Boulevard, Moab 84532 | 4% | 20 | 19 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Birkhill Apartment Homes Phase II 59 E. Gillbride Avenue, Murray 84107 | 9% | 65 | 47 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Garden Grove Apartments 1155 E. 23rd Street, Ogden 84401 | 4% and 9% | 20 | 20 | 2014 | 2028 or 2029 | 2043 or 2044 |
| Imagine Jefferson 550 East 25th Street, Ogden 84401 | 9% | 59 | 49 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Lomond View Retirement Apartments 620 Grant Avenue, Ogden 84404 | 9% | 38 | 38 | 2013 | 2028 or 2029 | 2043 or 2044 |
| The Station At Pleasant View 1109 W. Spring Valley Lane, Pleasant View 84404 | 9% | 72 | 64 | 2013 | 2028 or 2029 | 2043 or 2044 |
| The Station At Pleasant View II 1148 West Spring Valley Drive, Pleasant View 84414 | 9% | 72 | 64 | 2014 | 2028 or 2029 | 2043 or 2044 |
| Eastgate Apts. 1170 E. Main Street, Price 84501 | 9% | 72 | 71 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Franklin Heights Crown 541 W 500 S, Provo 84601 | 9% | 4 | 4 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Crown At Kings Peak 192 S 100 E 336-211, Roosevelt 84066 | 9% | 3 | 3 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Bud Bailey Apartments, Phase II 3960 South Main Street, Salt Lake City 84107 | 9% | 74 | 66 | 2013 | 2028 or 2029 | 2043 or 2044 |
| Escalante Park II Apartments 1660 West 1000 North, Salt Lake City 84116 | 4% and 9% | 20 | 20 | 2014 | 2028 or 2029 | 2043 or 2044 |
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, 2027, 2029, 2030, 2031, 2032.