Placed in service 2010
Wyoming tax credit properties at Year 15 in 2024
HUD's database lists 5 Wyoming properties placed in service in 2010, with 179 apartments (179 low-income). If the credit period started that year, the 15-year compliance periods ended around 2024, and extended use runs to at least 2039 unless the agreement says later.
| Property | Credit | Units | Low-income | Allocated | Compliance ends | Extended use at least to |
|---|---|---|---|---|---|---|
| Cornerstone Apts 915 N Elma St, Casper 82601 | 9% | 36 | 36 | 2008 | 2024 or 2025 | 2039 or 2040 |
| Elkhorn Apts 2953 Central Dr, Casper 82604 | TCEP only | 48 | 48 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Meadows Apts 2955 Central Dr, Casper 82604 | TCEP only | 48 | 48 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Rocky Point Apts 215 Feather Way, Evanston 82930 | 4% and 9% | 23 | 23 | 2009 | 2024 or 2025 | 2039 or 2040 |
| Aspen Creek Apts 2000 Corner Creek Ln, Jackson 83001 | 4% and 9% | 24 | 24 | 2009 | 2024 or 2025 | 2039 or 2040 |
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 Wyoming: 2023, 2025, 2026, 2027, 2028, 2029, 2030, 2031, 2032.