Nevada County, California · Year 15 and Year 30

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

7 monitored tax credit properties in Nevada County (478 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 10 (591 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 2. Most are in Grass Valley, Truckee, Penn Valley.

7at Year 15, 2022-2034
10at Year 30, 2022-2034
4Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

17 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 (7)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Frishman HollowTruckee31 / 32200820224%Yes
Springhill Gardens ApartmentsGrass Valley120 / 121200920234%Yes
Valley Commons ApartmentsGrass Valley47 / 49200920234%Yes
Valley Commons EastGrass Valley55 / 56201220264%Yesnonprofit sponsor
Nevada Woods ApartmentsGrass Valley77 / 78201520299%Nononprofit sponsor; resyndicated
Gold Country VillageGrass Valley79 / 80201620304%nonprofit sponsor
Grass Valley TerraceGrass Valley69 / 70202020344% and 9%nonprofit sponsor

Year 30 window 30-year minimum extended use ends 2022 to 2034 (10)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Nevada MeadowsGrass Valley33 / 34199420239%No
Truckee PinesTruckee104 / 104199620259%No
Nevada CommonsGrass Valley32 / 32199720269%No
Oak RidgeGrass Valley79 / 80199820279%No
Eastridge ApartmentsGrass Valley78 / 80200020294%Yes
Truckee Riverview HomesTruckee38 / 39200020299%No
Sierra Village Apt HomesTruckee56 / 72200120309%No
Cedar Park ApartmentsGrass Valley80 / 81200420334%Yes
Courtyards at Penn ValleyPenn Valley40 / 42200420334%Yes
Glenbrook ApartmentsGrass Valley51 / 60200520344%Yes

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 10; 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 Nevada County's 1 qualified census tracts on HUD's 2027 list (check an address).

More Nevada County data

Buying or recapitalizing a Year 15 property?

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

Get a financing quote