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California · Year 15 and Year 30

LIHTC Year 15 and Year 30 properties in California

2,105 monitored California tax credit properties, with 163,494 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 1,607 (136,161 low-income units) reach the 30-year federal minimum for extended use in the same years. Los Angeles County (469), San Diego County (164), Alameda County (129) have the most at Year 15.

2,105at Year 15, 2022-2034
1,607at Year 30, 2022-2034
739Year 15 properties with tax-exempt bonds
861Year 15 properties with 9% credits

By county

Click a column to sort. Counties with 5 or more properties have their own list; the others open filtered below.
CountyYear 15Low-income unitsYear 30Low-income units
Alameda County12910,955654,502
Amador County21232117
Butte County1486810659
Calaveras County3125123
Colusa County52873133
Contra Costa County544,143435,125
Del Norte County416800
El Dorado County7393121,033
Fresno County745,347484,979
Glenn County2120291
Humboldt County144575168
Imperial County211,420201,436
Kern County654,273423,584
Kings County1377411767
Lake County63065254
Lassen County2127132
Los Angeles County46934,96641229,135
Madera County1056711641
Marin County958115781
Mariposa County123134
Mendocino County94284220
Merced County1064514983
Modoc County14700
Mono County00132
Monterey County403,343251,455
Napa County131,0099568
Nevada County747810591
Orange County927,734809,701
Placer County221,770212,024
Plumas County14900
Riverside County827,353646,372
Sacramento County909,386648,031
San Benito County31724142
San Bernardino County735,591333,583
San Diego County16415,27510110,631
San Francisco County10410,610706,198
San Joaquin County292,163191,240
San Luis Obispo County251,39616522
San Mateo County261,97419983
Santa Barbara County462,253191,315
Santa Clara County1139,66411612,524
Santa Cruz County151,016211,141
Shasta County117667544
Sierra County14900
Siskiyou County6301127
Solano County181,396232,062
Sonoma County352,279413,026
Stanislaus County191,041171,293
Sutter County5201293
Tehama County42284178
Tulare County382,321211,083
Tuolumne County2925295
Ventura County513,223302,671
Yolo County241,688181,443
Yuba County84743295
County not listed by HUD141,056161,401

By year

Ends2022202320242025202620272028202920302031203220332034
Year 15 properties20814811517717420825417115981112153145
Year 30 properties6687929493111167167143124141157165

Property list

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Year 15 window compliance period ends 2022 to 2034

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026), monitored properties placed in service 2008-2020 (Year 15) and 1993-2005 (Year 30). Year 15 = placed-in-service year + 14, Year 30 = + 29; one year later if the owner deferred the credit period. How the years work and the data's limits: Year 15 and Year 30 lists.

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