Lee County, Arkansas · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Lee County, Arkansas

6 monitored tax credit properties in Lee County (254 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 3 (192 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2026, with 2. All are in Marianna.

6at Year 15, 2022-2034
3at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

9 properties.

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Year 15 window compliance period ends 2022 to 2034 (6)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Meadowbrook Park of Marianna IIMarianna24 / 29201120259%Nononprofit sponsor
Riverview ApartmentsMarianna41 / 4120122026
Riverview Apartments - MariannaMarianna41 / 42201220264% and 9%No
Hicky GardenMarianna56 / 5620152029
Hicky GardensMarianna56 / 56201520294%Nononprofit sponsor
Foster Collier Gordon ManorMarianna36 / 36201620304% and 9%No

Year 30 window 30-year minimum extended use ends 2022 to 2034 (3)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
South Pointe Apartments formerly Marianna Manor ApMarianna79 / 80200120304%Yes
South Pointe Apartments formerly Marianna Manor ApMarianna79 / 8020012030
Meadowbrook Park Homes of MariannaMarianna34 / 34200420339%No

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026), monitored properties placed in service 2008-2020 and 1993-2005. "Compliance period ends" is the placed-in-service year + 14 and "30-year minimum ends" is + 29; both are a year later if the owner deferred the credit period, and HUD reports one year per project. For Year 30 properties HUD reports a longer affordability term for 0 of 3; check the recorded extended use agreement for the rest.

Using this list

Properties past Year 15 have no recapture exposure left, so investor exits, general partner buyouts, rights of first refusal and resyndications with 4% credits cluster here. The rent and income restrictions stay in place for the extended use period. Estimate a qualified contract price with the qualified contract tool, and read the Year 15 exits guide for the rules. A resyndication can take the 130% basis boost if the site is in one of Lee County's 1 qualified census tracts on HUD's 2027 list (check an address).

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