Placed in service 2015
West Virginia tax credit properties at Year 15 in 2029
HUD's database lists 10 West Virginia properties placed in service in 2015, with 706 apartments (682 low-income). If the credit period started that year, the 15-year compliance periods end around 2029, and extended use runs to at least 2044 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Greenbrier Estates 105 Sandstone Dr, Beckley 25801 | 4% and 9% | 150 | 126 | 2014 | 2029 or 2030 | 2044 or 2045 |
| Pringle House 405 State Route 20, Buckhannon 26201 | 9% | 40 | 40 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Shrewsbury Village 502 Dickinson Street, Charleston 25301 | 9% | 32 | 32 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Bayridge Greene 507 Simons Street, Keyser 26726 | 9% | 40 | 40 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Martin's Landing Apartment Homes And Timberleaf Estates 2100 Martin's Landing Circle, Martinsburg 25401 | 4% | 257 | 257 | 2016 | 2029 or 2030 | 2044 or 2045 |
| Parkersburg Senior Residence 2700 Emerson Avenue, Parkersburg 26104 | 9% | 36 | 36 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Maplewood II Apartments 1 - 87 Sargent Square, Poca 25311 | 4% and 9% | 48 | 48 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Ryan Village Apartments 200 Ryan Village, Princeton 24740 | 4% and 9% | 44 | 44 | 2013 | 2029 or 2030 | 2044 or 2045 |
| James H. Booton Memorial Apartments 11081 Route 152, Wayne 25570 | 9% | 19 | 19 | 2013 | 2029 or 2030 | 2044 or 2045 |
| Capital Greene 2510 Lincoln Avenue, Wheeling 26003 | 9% | 40 | 40 | 2013 | 2029 or 2030 | 2044 or 2045 |
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, 2028, 2030, 2031, 2032.