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San German, Puerto Rico

San German Apartments

San German Apartments is a low-income housing tax credit (Section 42) property at State Rd 102 Km 33 7, San German, PR with 84 income-restricted apartments out of 84, placed in service in 1993.

HUD lists it as "SAN GERMAN APTS".

Check whether your household income qualifies

Equal housing opportunity. Fair Housing Act protections apply, and tax credit properties can't turn down a Housing Choice voucher. Report discrimination to HUD at 1‑800‑669‑9777. LIHTC Atlas doesn't own, manage or rent these apartments.

Full fair housing notice

Tax credit properties must follow the Fair Housing Act, which bars discrimination because of race, color, religion, sex, disability, familial status or national origin, and they may not refuse an applicant because the applicant holds a Housing Choice (Section 8) voucher (IRC 42(h)(6)(B)(iv)). Properties HUD lists as senior housing may limit who lives there by age only as the Fair Housing Act's housing-for-older-persons exemption allows. To report housing discrimination, call HUD at 1‑800‑669‑9777.

LIHTC Atlas does not own, manage or rent these apartments and does not take applications. Contact each property's management for availability, rents and income rules. Listings come from HUD's database and may be out of date.

84Apartments
84Income-restricted
1993Placed in service
about 2007Compliance period ends

Property facts

Address
State Rd 102 Km 33 7, San German, PR (map)
Apartments
84
Income-restricted apartments
84
Bedrooms
42 two-bedrooms, 42 three-bedrooms
Placed in service
1993
Credits allocated
1992
Construction
New construction
Credit type
4% (30% present value credit)
Tax-exempt bond financing
No
Nonprofit sponsor
No
HUD project ID
PRA19930030

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), as the state allocating agency reported it. HUD lists the property as still monitored for compliance. Contact the property's management for current rents, availability and income rules.

2026 income limits and rents

HUD's record for this property doesn't name a county that matches HUD's FY2026 income limit areas, so the limits aren't shown here. Find the county on the income limits page.

How long the units stay affordable

15-year compliance period: 1993 to about 2007. It starts with the first year of the credit period, which is the year the building was placed in service or, if the owner elects, the next year, so it can run a year later, through 2008 (IRC 42(f)(1), 42(i)(1)). It has ended.

Extended use: 2022 at the earliest. The extended use agreement keeps the units income-restricted for at least 15 years after the compliance period, 30 years in all; that is the federal minimum, and many state agencies require longer (IRC 42(h)(6)(D)). The 30-year minimum has passed; HUD's file still lists the property as monitored, so its agreement or another program may still restrict it.

After year 14 an owner can ask the state agency to find a buyer at the "qualified contract" price; if none is found, the extended use period can end early, with three more years of protection for existing tenants, unless the agreement waives that right, as many states require (IRC 42(h)(6)(E)-(F)). The recorded agreement governs; ask the state agency for this property's terms.

QCT and DDA status

HUD's record has no complete census tract for this property.

For the year it was placed in service, HUD's record puts the property not in a Qualified Census Tract, on that year's tract boundaries.

The 2027 lists (HUD, Federal Register Doc. 2026-20390) govern allocations made after 2026, such as a resyndication; the property's original basis boost depended on the lists in force when it received credits. A ZIP code and its ZCTA usually match but not always. Check an exact address with the QCT and DDA lookup.

Other tax credit properties in San German

All 7 properties in San German.

How tax credit apartments work

Rent in an income-restricted unit is capped by the unit's size, not set by your income, and you qualify if your household earns at or under the unit's limit, usually 50% or 60% of the area median. You can apply with a Housing Choice voucher. How to qualify, step by step.