Polk County, Florida · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Polk County, Florida

16 monitored tax credit properties in Polk County (1,321 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 9 (1,390 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 3. Most are in Lakeland, Winter Haven, Bartow.

16at Year 15, 2022-2034
9at Year 30, 2022-2034
2Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

25 properties.

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Year 15 window compliance period ends 2022 to 2034 (16)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Kathleen PointeLakeland80 / 80200820229%No
Lakeside Terrace SeniorWinter Haven84 / 84200920239%No
Lakewood TerraceLakeland132 / 132200920234% and 9%Yes
Manor at West BartowBartow100 / 100200920239%No
Cypress CoveWinter Haven48 / 8020102024TCEPNononprofit sponsor
Colton MeadowLakeland72 / 7220112025TCEPNo
Villas at Lake BonnetLakeland75 / 75201120259%No
Cypress CathedralWinter Haven68 / 6820142028
Harbour CourtHaines City64 / 64201620304%Yes
Tupelo VueWinter Haven70 / 70201620309%No
Aida PalmsLakeland96 / 96201820329%
RidgewoodWinter Haven33 / 33201820329%nonprofit sponsor
Villages at Noah S LandingLakeland126 / 126201820329%nonprofit sponsor
Twin Lakes Estates ILakeland100 / 100201920334%
Banyan Reserve SeniorLakeland139 / 139202020344%
Orangemont VillageLake Wales34 / 34202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (9)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Azalea Gardens (Bartow)Bartow120 / 120199820279%No
Providence ReserveLakeland218 / 220199920289%No
Cambridge CoveLakeland200 / 200200220314%Yes
Carrington PlaceLakeland40 / 40200220319%No
Renaissance at Washington RidgeLakeland196 / 196200320329%No
Tower PointLake Wales192 / 192200320329%No
WilmingtonLakeland200 / 200200320324%Yes
Whispering Pines (Bartow)Bartow64 / 64200420339%No
Meetinghouse at BartowBartow160 / 160200520349%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 9; 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 Polk County's 29 qualified census tracts on HUD's 2027 list (check an address).

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