Year Fifteen
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Placed in service 2010

West Virginia tax credit properties at Year 15 in 2024

HUD's database lists 15 West Virginia properties placed in service in 2010, with 754 apartments (755 low-income). If the credit period started that year, the 15-year compliance periods ended around 2024, and extended use runs to at least 2039 unless the agreement says later.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026, projects placed in service through 2024), with HUD's 2024 data dictionary. "Allocated" is the year the agency allocated credits, often a year or more before the property opened. Compliance and extended-use years are estimates from the placed-in-service year; an owner may have started credits a year later, buildings in one project can differ, and extended use shown is the federal minimum; where the agency reported a period over 30 years, it's noted. "No longer monitored" means the agency flagged the property as out of its LIHTC monitoring.
PropertyCreditUnitsLow-incomeAllocatedCompliance endsExtended use at least to
Mary Lane
3321 Cyrus Creek Rd, Barboursville 25504		4% and 9%595920082024 or 20252039 or 2040
Coal River Apts
939 Toneys Branch Rd, Bloomingrose 25024		4% and 9%323220082024 or 20252039 or 2040
Chelyan Village Apts
205 Appalachian St, Cabin Creek 25035		4% and 9%484820082024 or 20252039 or 2040
Charleston Replacement Housing 3
500 Clendenin Street, Charleston 		n/a969620062024 or 20252039 or 2040
Crh 3 Washington Manor & Littlepage
100 Ida Mae Way, Charleston 25301		n/a969620102024 or 20252039 or 2040
Elk Valley I
295 S Pinch Rd, Elkview 25071		4% and 9%282820082024 or 20252039 or 2040
Artisan Heights Apts
834 28th St, Huntington 25705		9%222220102024 or 20252039 or 2040
Willow Tree Village
140 Willow Tree Way, Hurricane 25526		n/a474820082024 or 20252039 or 2040
Baker Heights Apts
85 Megan St, Kearneysville 25430		4% and 9%565620082024 or 20252039 or 2040
Jamestown Apts
2100 Poplar St, Kenova 25530 · no longer monitored		n/a7171n/a2024 or 20252039 or 2040
Sue Terrace II Apts
100 Sue Ter, Milton 25541		n/a393920082024 or 20252039 or 2040
Church Hill Village
4008 Church Hill Dr, Morgantown 26505		9%383820082024 or 20252039 or 2040
Virginia Way LP
725 Virginia Way, Shinnston 26431		9%323220082024 or 20252039 or 2040
Charter House Apts
1607 Mose Asbury Rd, Wayne 25570		4% and 9%727220082024 or 20252039 or 2040
Jacob Street Apts-south Wheeling
A 3309 Jacob St, Wheeling 		9%181820082024 or 20252039 or 2040

Watch one of these properties

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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: 2023, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.