Placed in service 2009
West Virginia tax credit properties at Year 15 in 2023
HUD's database lists 10 West Virginia properties placed in service in 2009, with 627 apartments (627 low-income). If the credit period started that year, the 15-year compliance periods ended around 2023, and extended use runs to at least 2038 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Charles Town LP VI 19 Hickory Tree Ct, Charles Town 25414 | n/a | 50 | 50 | 2010 | 2023 or 2024 | 2038 or 2039 |
| Willow Spring Farm Apts VI Charles Town · no longer monitored | TCEP only | 50 | 50 | n/a | 2023 or 2024 | 2038 or 2039 |
| Crh 4 Orchard Elderly 321 Copenhaver Dr, Charleston 25387 | n/a | 12 | 12 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Orchard Elderly Homes Charleston · no longer monitored | n/a | 12 | 12 | n/a | 2023 or 2024 | 2038 or 2039 |
| Garrett Mills Apts 63 Garrett Mills Ln, Grafton 26354 | n/a | 32 | 32 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Wilshere Landing Apts 719 Northridge Dr, Lewisburg 24901 | n/a | 40 | 40 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Stonepath Townhouses Stone Path Ln, Morgantown | TCEP only | 46 | 46 | 2008 | 2023 or 2024 | 2038 or 2039 |
| Mineral Manor 100 Mineral Manor Way, Parkersburg 26101 | n/a | 48 | 48 | 2007 | 2023 or 2024 | 2038 or 2039 |
| Unity Housing Apts 2601 Unity Pl, Parkersburg 26101 · no longer monitored | n/a | 293 | 293 | n/a | 2023 or 2024 | 2038 or 2039 |
| Hudson Place Apts 100 Hudson Pl, Ripley 25271 | n/a | 44 | 44 | 2007 | 2023 or 2024 | 2038 or 2039 |
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 West Virginia: 2024, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.