New Castle County, Delaware · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in New Castle County, Delaware

33 monitored tax credit properties in New Castle County (2,278 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 26 (2,219 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2027, with 5. Most are in Wilmington, Newark, New Castle.

33at Year 15, 2022-2034
26at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

59 properties.

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Year 15 window compliance period ends 2022 to 2034 (33)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Compton Park ApartmentsWilmington55 / 55200820224%No
Middletown Trace ApartmentsMiddletown63 / 66200820224% and 9%No
Bethel VillaWilmington150 / 150200920239%No
Clayton CourtWilmington72 / 72200920234% and 9%No
Marcella's / Judy's HouseWilmington31 / 31201020249%No
Marrows Court PreservationNewark50 / 50201020244% and 9%No
Arbor Place, Phase IIINew Castle24 / 24201120259%No
Cheltenham VillageNewark125 / 10020112025TCEPNo
Monroe TerraceWilmington35 / 3520122026TCEPNo
Buford Manlove ManorWilmington40 / 40201320274% and 9%No
North Lake Village IMiddletown42 / 42201320279%No
North Lake Village IIMiddletown10 / 10201320279%No
Stoneybrook ApartmentsClaymont146 / 145201320279%No
West Center VillageWilmington55 / 5520132027TCEPNo
Carelton Court ApartmentsNewark100 / 10020142028
Claymont Street Apartments (2013)Wilmington29 / 29201420289%No
Lincoln TowersWilmington87 / 87201420284%No
Walnut Street Apartments aka Jazz CourtWilmington43 / 44201420289%No
Alder CreekNewark56 / 56201520299%No
Lofts at Clifford Brown WalkWilmington80 / 80201520294%No
Market Street VillageWilmington63 / 76201520294%No
Main TowersNewark149 / 150201620304%No
The Flats, Phase IWilmington72 / 72201620309%No
Marydale Retirement VillageNewark108 / 108201720314% and 9%
Chelten ApartmentsNew Castle120 / 120201820324%
Pearl CenterWilmington51 / 51201820329%
The Flats, Phase IIWilmington72 / 72201820324%
H. Fletcher Brown Mansion ApartmentsWilmington35 / 35201920334%
Our Lady of Grace ApartmentsNewark60 / 6020192033
Riverside Redevelopment, Phase IWilmington74 / 7420192033
Village of St. JohnWilmington53 / 53201920339%
Birchwood at Rodney CourtWilmington51 / 5120202034resyndicated
The Flats Phase Iii, L.P.Wilmington77 / 77202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (26)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Riverview Place ApartmentsWilmington71 / 71199320229%No
Riverview Place Apartments IWilmington71 / 7119932022No
Wilton ClubNew Castle60 / 61199320229%No
Riverview Place II ApartmentsWilmington16 / 16199420239%No
Christiana FarmsNewark75 / 7619962025No
Christiana Farms INewark76 / 76199620259%No
Willow Chase ApartmentsNew Castle80 / 81199620259%No
Fairfield CommonsMiddletown81 / 80199720269%No
Greenlawn ApartmentsMiddletown70 / 70199720269%No
Safe HavenWilmington10 / 10199820279%No
Christiana Farms IINewark18 / 18199920289%No
Coachmans ManorNew Castle112 / 112200020294% and 9%No
The ParkviewWilmington200 / 20020002029No
Newark CommonsNewark140 / 220200120304%No
Quaker Village ApartmentsWilmington40 / 44200120304%No
Windsor ApartmentsWilmington169 / 169200120304%No
Cynwyd ApartmentsWilmington130 / 131200220314% and 9%No
Compton Towne House ApartmentsWilmington76 / 76200320329%No
Farrand VillageWilmington159 / 165200320324% and 9%No
Central YMCAWilmington144 / 180200420339%No
Christiana VillageWilmington77 / 77200420334% and 9%No
River CommonsWilmington92 / 11620042033No
Village of EastlakeWilmington70 / 71200420334%
Overlook ColonyClaymont35 / 35200520344% and 9%No
Spencer Preservation ApartmentsNew Castle72 / 73200520344% and 9%No
West Court ApartmentsWilmington75 / 7920052034No

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 26; 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 New Castle County's 26 qualified census tracts on HUD's 2027 list (check an address).

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