San Mateo County, California · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in San Mateo County, California

26 monitored tax credit properties in San Mateo County (1,974 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 19 (983 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2028, with 4. Most are in San Mateo, Half Moon Bay, East Palo Alto.

26at Year 15, 2022-2034
19at Year 30, 2022-2034
7Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

45 properties.

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Year 15 window compliance period ends 2022 to 2034 (26)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Trestle GlenColma117 / 119200920234%Yesnonprofit sponsor
Peninsula StationSan Mateo67 / 68201020249%Nononprofit sponsor
Dolores LiaMillbrae26 / 27201220264%Yesnonprofit sponsor
El Camino Family Housing Phase ISouth San Francisco61 / 62201220269%Nononprofit sponsor
El Camino Family Housing Phase IISouth San Francisco47 / 47201220264%Yesnonprofit sponsor
2000 S Delaware Family HousingSan Mateo59 / 60201320279%Nononprofit sponsor
School House Station IIDaly City69 / 71201320274%Yesnonprofit sponsor
Coastside Senior HousingHalf Moon Bay39 / 40201420289%Nononprofit sponsor
Half Moon Village IHalf Moon Bay44 / 45201420289%Nononprofit sponsor
Main Street Park IHalf Moon Bay35 / 36201420284%Yesnonprofit sponsor
Woodlands NewellEast Palo Alto47 / 49201420284%Yesnonprofit sponsor
Alpha Point at Foster Square formerly Foster SquareFoster City67 / 66201520299%nonprofit sponsor
Half Moon Village Phase IIHalf Moon Bay114 / 115201520299%Nononprofit sponsor
Willow Housing, LPMenlo Park59 / 60201520299%No
Edgewater Isle Senior ApartmentsSan Mateo91 / 92201620304%nonprofit sponsor
Ocean View Senior ApartmentsPacifica99 / 100201620304%
Rotary Plaza ApartmentsSouth San Francsco177 / 179201620304%Yes
City Center PlazaRedwood City80 / 81201720314%nonprofit sponsor; resyndicated
Sequoia Belle HavenMenlo Park89 / 90201720319%
Sweeney Lane ApartmentsDaly City51 / 52201720314%nonprofit sponsor
Rotary Miller Avenue Senior HousingSouth San Francisco80 / 81201820324%nonprofit sponsor
Colma Veterans VillageColma65 / 66201920334%nonprofit sponsor
Mosaic Garden (formerly Atherton Court)Redwood City54 / 55201920339%nonprofit sponsor
Bay Meadows AffordableSan Mateo67 / 68202020349%nonprofit sponsor
Brunswick Street ApartmentsDaly City204 / 206202020344%nonprofit sponsor
Fair Oaks Commons (Fka: 2821 Ecr)Redwood City66 / 67202020349%nonprofit sponsor

Year 30 window 30-year minimum extended use ends 2022 to 2034 (19)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Laureola OaksSan Carlos16 / 16199420239%No
Metro Center Senior HomesFoster City59 / 60199720264%Yes
School House Station IDaly City46 / 47199720269%No
St Mathew HotelSan Mateo57 / 57199820279%No
Coastside ApartmentsHalf Moon Bay79 / 80199920289%No
Main Street ApartmentsHalf Moon Bay27 / 2820012030
Moonridge IIHalf Moon Bay79 / 80200120309%No
Peninsula Park ApartmentsEast Palo Alto65 / 129200120304%Yes
Runnymeade GardensEast Palo Alto77 / 78200120304%Yes
San Pedro CommonsColma73 / 74200120309%Nononprofit sponsor
Santa Inez Apartments VillasSan Mateo43 / 44200120309%No
Miramar ApartmentsFoster City32 / 159200220314%Yes
Redwood Oaks ApartmentsRedwood City35 / 36200220314%Yes
Crossings (San Bruno)San Bruno60 / 300200420334%Yes
Hallmark House ApartmentsRedwood City71 / 72200420334%Yes
Lakeside ApartmentsPacifica10 / 10200420339%No
Nugent SquareEast Palo Alto31 / 32200420339%No
Courtyard at Bay RoadEast Palo Alto76 / 74200520349%No
San Mateo Rotary FloritasSan Mateo47 / 50200520349%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 19; 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 San Mateo County's 20 qualified census tracts on HUD's 2027 list (check an address).

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