Placed in service 2011
West Virginia tax credit properties at Year 15 in 2025
HUD's database lists 18 West Virginia properties placed in service in 2011, with 1,370 apartments (1,368 low-income). If the credit period started that year, the 15-year compliance periods ended around 2025, and extended use runs to at least 2040 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Crestview Village Apts 222 Crestview Dr, Beckley 25801 | 9% | 48 | 48 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Wv Panhandle Portfolio 45 Abbington Ct, Bunker Hill 25413 | 4% | 305 | 305 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Homes Of Littlepage Terrace (Crh 6) 100 Mcvey Way, Charleston 25387 | 9% | 23 | 23 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Alicia Arms Apts 850 Plutus Ave, Chester 26034 | TCEP only | 32 | 32 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Unity Terrace 480 Leonard Ave Ext, Fairmont 26554 | 4% and 9% | 100 | 100 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Hill Manor Rr 3 Box 100, Fayetteville 25840 | 4% and 9% | 28 | 28 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Summers Housing 1 Summers Landing, Hinton 25951 | TCEP only | 60 | 60 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Founder's Landing 601 26th St W, Huntington 25704 | 4% and 9% | 66 | 66 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Brook Village 348 Northridge Dr, Lewisburg 24901 | 9% | 32 | 32 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Senior Towers Apts 200 E Stephen St, Martinsburg 25401 | 9% | 93 | 91 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Wv Preservation Assoc LLC 801 808 Lee St, Moorefield | n/a | 305 | 305 | 2011 | 2025 or 2026 | 2040 or 2041 |
| Holly View Townhouses 9000 Kathryn Dr, Morgantown 26508 | TCEP only | 40 | 40 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Crossroads Apts 113 Tanglewood Dr, Mt Hope 25880 | 4% and 9% | 49 | 49 | 2009 | 2025 or 2026 | 2040 or 2041 |
| Chapel View Apts 130 N Bridge St, New Martinsville 26155 | TCEP only | 48 | 48 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Mercer Manor Apts 200 Church Ln, Princeton 24740 | TCEP only | 37 | 37 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Milton Place Ltd 492 Pocono Pl, Pt Pleasant 25550 · no longer monitored | TCEP only | 32 | 32 | n/a | 2025 or 2026 | 2040 or 2041 |
| Breeze View Townhouses 600 Breeze View Dr, Reedsville 26547 | TCEP only | 40 | 40 | 2010 | 2025 or 2026 | 2040 or 2041 |
| Patton Place Apts 3259 Winfield Rd, Winfield 25213 | TCEP only | 32 | 32 | 2010 | 2025 or 2026 | 2040 or 2041 |
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, 2024, 2026, 2027, 2028, 2029, 2030, 2031, 2032.