Imperial County, California · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Imperial County, California

21 monitored tax credit properties in Imperial County (1,420 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 20 (1,436 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 5. Most are in Calexico, Brawley, El Centro.

21at Year 15, 2022-2034
20at Year 30, 2022-2034
5Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

41 properties.

Download CSV Whole state, every column. The filtered list downloads as CSV once the list loads.

Year 15 window compliance period ends 2022 to 2034 (21)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Valle Del Sol ApartmentsBrawley70 / 72200820229%No
Villa EsperanzaCalipatria71 / 72200820224%Yes
Calexico Village / Heber II VillageHeber24 / 24200920239%No
El Centro Senior Villas Phase IIEl Centro20 / 20200920239%No
Imperial Gardens Family ApartmentsEl Centro76 / 77200920239%No
Manzanilla TerraceBrawley68 / 69200920239%No
Niland ApartmentsNiland37 / 38200920234%Yes
Brawley Pioneers ApartmentsBrawley75 / 76201120259%Nononprofit sponsor
Calexico Andrade ApartmentsCalexico51 / 52201120259%Nononprofit sponsor
De Anza Apartments IICalexico53 / 54201220264%Yesnonprofit sponsor
Las BrisasEl Centro71 / 73201220264%Yesnonprofit sponsor
Las PalmerasImperial55 / 56201520299%Nononprofit sponsor
Villa PrimaveraCalexico47 / 48201520294%Yes
Malan Street ApartmentsBrawley40 / 41201620309%nonprofit sponsor
Casa ImperialCalexico47 / 48201920339%nonprofit sponsor
Malan Street Apartments IIBrawley40 / 40201920339%nonprofit sponsor
Brawley Adams IBrawley59 / 60202020349%nonprofit sponsor
Desert Villas ApartmentsEl Centro170 / 172202020344%nonprofit sponsor; resyndicated
Imperial VICalexico; Seeley; Holtvil250 / 256202020344%nonprofit sponsor; resyndicated
Las Praderas (A/k/a Calexico Ramin)Calexico59 / 60202020349%nonprofit sponsor
Qha Homes IIWinterhaven37 / 38202020349%nonprofit sponsor

Year 30 window 30-year minimum extended use ends 2022 to 2034 (20)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
El Centro Family HousingEl Centro8 / 8199420239%No
Hatfield HomesBrawley48 / 48199420239%No
Alejandro Rivera Senior Citizens Apartments ICalexico51 / 52199520249%No
Alejandro Rivera Senior Citizens Apartments IICalexico82 / 82199620259%No
De Anza HotelCalexico94 / 94199820279%No
Sierra Vista ApartmentsSeeley47 / 48200020299%No
Casa Del Sol Family ApartmentsCalipatria79 / 81200120309%No
Villa De Las Flores ApartmentsCalexico79 / 80200120309%No
Brawley Family ApartmentsBrawley79 / 80200220319%No
El Centro Senior VillasEl Centro80 / 81200220319%No
Victoria Manor Senior ApraCalexico79 / 80200220319%No
Villa Lara ApartmentsImperial79 / 80200220319%No
Calexico Family ApartmentsCalexico79 / 80200320329%No
Countryside ApartmentsEl Centro72 / 72200420334%Yes
Holtville Gardens ApartmentsHoltville80 / 80200420334%Yes
Imperial Gardens ApartmentsImperial80 / 80200420334%Yes
Brawley Elks SeniorBrawley80 / 81200520344%Yes
Brawley GardensBrawley80 / 81200520344%Yes
Heber Family ApartmentsHeber80 / 81200520344%Yes
Orchard View ApartmentsHoltville80 / 81200520349%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 20; 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 Imperial County's 10 qualified census tracts on HUD's 2027 list (check an address).

More Imperial County data

Buying or recapitalizing a Year 15 property?

Acquisition, bond, bridge and permanent debt for Imperial County buyouts and resyndications.

Get a financing quote