Placed in service 2016
West Virginia tax credit properties at Year 15 in 2030
HUD's database lists 10 West Virginia properties placed in service in 2016, with 338 apartments (338 low-income). If the credit period started that year, the 15-year compliance periods end around 2030, and extended use runs to at least 2045 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Sunny Buck Gardens 43 Elm Meadows Way, Buckhannon 26201 | 9% | 42 | 42 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Reserve At Rosebud Aka Reserve At Oak Spring 100 Oak Spring Court, Clarksburg 26301 | 9% | 35 | 35 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Woodyard Greene 56 Pioneer Circle, Elizabeth 26143 | 9% | 30 | 30 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Huntington Gardens 1663 Doulton Avenue, Huntington 25701 | 9% | 40 | 40 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Mccormick Greene 244 Wood Street, Sistersville 26175 | 9% | 24 | 24 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Lynnview Apartments 265 Lynn Street, Spencer 25276 | 9% | 24 | 24 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Sutton School Apartments 411 North Hill Road, Sutton 26601 | 9% | 23 | 23 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Weston Commons 650 Craig Street, Weston 26452 | 4% and 9% | 48 | 48 | 2014 | 2030 or 2031 | 2045 or 2046 |
| Glenn View II Townhouses 35 Cerise Lane, Wheeling 26003 | 9% | 32 | 32 | 2015 | 2030 or 2031 | 2045 or 2046 |
| Labelle Greene 180 Labelle Place, Wheeling 26003 | 9% | 40 | 40 | 2014 | 2030 or 2031 | 2045 or 2046 |
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, 2029, 2031, 2032.