Placed in service 2013

West Virginia tax credit properties at Year 15 in 2027

HUD's database lists 14 West Virginia properties placed in service in 2013, with 435 apartments (435 low-income). If the credit period started that year, the 15-year compliance periods end around 2027, and extended use runs to at least 2042 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.
Property	Credit	Units	Low-income	Allocated	Compliance ends	Extended use at least to
Alum Creek Apts 200 Elm St, Alum Creek 25003	4% and 9%	28	28	2011	2027 or 2028	2042 or 2043
Charleston Replacement Housing #7 109 Timothy Way, Charleston 25387	9%	28	28	2012	2027 or 2028	2042 or 2043
Glenwood School Place 810 Grant St, Charleston 25302	9%	31	31	2011	2027 or 2028	2042 or 2043
First Ward School Apts 1301 S Davis Ave, Elkins 26241	9%	16	16	2011	2027 or 2028	2042 or 2043
Fort Gay Apts 8554 Orchard St, Fort Gay 25514	4% and 9%	32	32	2011	2027 or 2028	2042 or 2043
Willow Tree II 166 Willow Tree Way, Hurricane 25526	9%	48	48	2008	2027 or 2028	2042 or 2043
Dutch Ridge LP 2983 Dutch Ridge Rd, Parkersburg 26104	4% and 9%	24	24	2011	2027 or 2028	2042 or 2043
Tucker Manor 103 Chestnut St, Parsons 26287	4% and 9%	31	31	2011	2027 or 2028	2042 or 2043
Lina Landing Apts 106 Oakvale Rd, Princeton 24740	9%	32	32	2011	2027 or 2028	2042 or 2043
Breeze View Townhouses Phase II 600 Alexandria Dr, Reedsville 26547	9%	40	40	2012	2027 or 2028	2042 or 2043
Pine Woods Apts 100 Betson Rd, Ridgeley	4% and 9%	32	32	2011	2027 or 2028	2042 or 2043
Lowe Gardens Apts 350 S Church St, Shepherdstown 25443	4% and 9%	24	24	2011	2027 or 2028	2042 or 2043
Hickory View Townhouses Hickory View Way, Shinnston	9%	50	50	2011	2027 or 2028	2042 or 2043
Stacey Village Homes 23 Mountaineer Cir, Wheeling 26003	9%	19	19	2011	2027 or 2028	2042 or 2043

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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, 2024, 2025, 2026, 2028, 2029, 2030, 2031, 2032.