Placed in service 2017
Utah tax credit properties at Year 15 in 2031
HUD's database lists 17 Utah properties placed in service in 2017, with 1,717 apartments (1,467 low-income). If the credit period started that year, the 15-year compliance periods end around 2031, and extended use runs to at least 2046 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Crown At Gemini Meadows 2571, 2573, 2581, 2583, 2601,, Cedar City 84721 | 9% | 6 | 6 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Station At Midvale 7690 S. Center Square, Midvale 84047 | 9% | 102 | 78 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Station At Midvale II 7682 Center Square, Midvale 84047 | 9% | 84 | 64 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Central Park Station 510 South 400 West, Provo 84601 | 9% | 59 | 48 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Liberty Center Apartments 35 North 300 West, Provo 84601 | 4% | 120 | 60 | 2014 | 2031 or 2032 | 2046 or 2047 |
| The Boulders Apartments 750 South 650 West, Provo 84601 | 4% | 368 | 367 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Eagle View Townhomes II 200 East 1000 South, Richfield 84701 | 9% | 47 | 44 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Crown At Cottonwood Creek 192 S. 100 E., Roosevelt 84066 | 9% | 4 | 4 | 2017 | 2031 or 2032 | 2046 or 2047 |
| Crown At Watterson 5968 S. 2700 W, Roy 84067 | 9% | 6 | 6 | 2016 | 2031 or 2032 | 2046 or 2047 |
| 600 Lofts 616 South State Street, Salt Lake City 84111 | 4% | 274 | 273 | 2016 | 2031 or 2032 | 2046 or 2047 |
| 9th East Lofts 444 South 900 East, Salt Lake City 84102 | 4% | 68 | 54 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Artesian Springs Apartments Phase I 4205 South Main Street, Salt Lake City 84107 | 9% | 118 | 84 | 2015 | 2031 or 2032 | 2046 or 2047 |
| Artesian Springs Apartments Phase II 4202 Artesian Well Lane, Salt Lake City 84107 | 9% | 126 | 89 | 2016 | 2031 or 2032 | 2046 or 2047 |
| North 4th Apartments 375 N. 500 W., Salt Lake City 84116 | 9% | 112 | 81 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Sharon Gardens 3354 South Sue Street, South Salt Lake City 84115 | 9% | 58 | 44 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Crown At Sasha 658 & 672 S 1050 W, 380 E 1492, Tooele 84074 | 9% | 6 | 6 | 2016 | 2031 or 2032 | 2046 or 2047 |
| Boulder Pines Apts. 4040 South 1535 West, West Valley City 84123 | 4% and 9% | 159 | 159 | 2016 | 2031 or 2032 | 2046 or 2047 |
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, 2028, 2029, 2030, 2032.