Placed in service 2014
West Virginia tax credit properties at Year 15 in 2028
HUD's database lists 13 West Virginia properties placed in service in 2014, with 413 apartments (283 low-income). If the credit period started that year, the 15-year compliance periods end around 2028, and extended use runs to at least 2043 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Crh 8 Legion Prezioso 1727 Seventh Ave, Charleston 25387 | n/a | 30 | 30 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Greystone & Legion Townhomes 1904 Washington St W, Charleston 25387 | 9% | 31 | 31 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Elk Valley II Apts 301 S Pinch Rd, Elkview 25071 | 4% and 9% | 32 | n/a | 2012 | 2028 or 2029 | 2043 or 2044 |
| Elk Valley II Apts 307 S Pinch Rd, Elkview 25071 | 9% | 32 | 32 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Oak Valley Gardens 233 Mud Lick Run Rd, Glenville 26351 | 9% | 10 | n/a | 2012 | 2028 or 2029 | 2043 or 2044 |
| Shoals Manor Apts 3720 Manor Dr, Huntington 25704 | 4% and 9% | 24 | n/a | 2012 | 2028 or 2029 | 2043 or 2044 |
| Hickory Way II 1150 Florida St, Milton 25541 | 4% and 9% | 40 | 40 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Marjorie Gardens Apts 1100 Dorsey Ln, Morgantown 26501 | 4% and 9% | 126 | 126 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Chelsea Greene LP 2989 Dutch Ridge Rd, Parkersburg 26104 | n/a | 24 | 24 | 2012 | 2028 or 2029 | 2043 or 2044 |
| Hyden Greene Hyden Greene Dr, Philippi | 9% | 10 | n/a | 2012 | 2028 or 2029 | 2043 or 2044 |
| Fairfax Gardens 101 Fairfax Ct, Ripley 25271 | 4% and 9% | 18 | n/a | 2012 | 2028 or 2029 | 2043 or 2044 |
| Chelsea Greene 28 Roosevelt St, Shinnston 26431 | 4% and 9% | 32 | n/a | 2012 | 2028 or 2029 | 2043 or 2044 |
| Glenn View Townhouses 136 Cerise Ln, Wheeling 26003 | 9% | 4 | n/a | 2013 | 2028 or 2029 | 2043 or 2044 |
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, 2027, 2029, 2030, 2031, 2032.