Idaho · Year 15 and Year 30
LIHTC Year 15 and Year 30 properties in Idaho
104 monitored Idaho tax credit properties, with 4,224 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 103 (4,633 low-income units) reach the 30-year federal minimum for extended use in the same years. Kootenai County (17), Canyon County (13), Ada County (12) have the most at Year 15.
By county
| County | Year 15 | Low-income units | Year 30 | Low-income units |
|---|---|---|---|---|
| Ada County | 12 | 532 | 14 | 1,154 |
| Bannock County | 2 | 72 | 2 | 89 |
| Bear Lake County | 1 | 35 | 0 | 0 |
| Benewah County | 1 | 34 | 0 | 0 |
| Bingham County | 1 | 39 | 5 | 129 |
| Blaine County | 2 | 54 | 4 | 237 |
| Bonner County | 5 | 195 | 4 | 128 |
| Bonneville County | 6 | 272 | 3 | 186 |
| Boundary County | 0 | 0 | 1 | 31 |
| Canyon County | 13 | 504 | 17 | 725 |
| Cassia County | 2 | 59 | 0 | 0 |
| Elmore County | 0 | 0 | 3 | 124 |
| Gem County | 3 | 81 | 2 | 65 |
| Gooding County | 3 | 55 | 0 | 0 |
| Jefferson County | 0 | 0 | 1 | 35 |
| Jerome County | 5 | 178 | 3 | 94 |
| Kootenai County | 17 | 1,037 | 16 | 617 |
| Latah County | 2 | 92 | 2 | 100 |
| Lemhi County | 0 | 0 | 2 | 58 |
| Madison County | 4 | 183 | 3 | 132 |
| Minidoka County | 3 | 72 | 0 | 0 |
| Nez Perce County | 5 | 184 | 4 | 150 |
| Owyhee County | 2 | 20 | 1 | 23 |
| Payette County | 4 | 140 | 3 | 93 |
| Power County | 0 | 0 | 1 | 31 |
| Shoshone County | 3 | 85 | 0 | 0 |
| Teton County | 0 | 0 | 3 | 74 |
| Twin Falls County | 4 | 178 | 7 | 330 |
| Valley County | 3 | 99 | 1 | 8 |
| Washington County | 1 | 24 | 1 | 20 |
By year
| Ends | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year 15 properties | 5 | 12 | 9 | 11 | 10 | 8 | 4 | 10 | 8 | 11 | 8 | 2 | 6 |
| Year 30 properties | 8 | 7 | 7 | 9 | 3 | 11 | 9 | 7 | 9 | 9 | 8 | 10 | 6 |
Property list
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Year 15 window compliance period ends 2022 to 2034
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|
Year 30 window 30-year minimum extended use ends 2022 to 2034
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD notes |
|---|
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026), monitored properties placed in service 2008-2020 (Year 15) and 1993-2005 (Year 30). Year 15 = placed-in-service year + 14, Year 30 = + 29; one year later if the owner deferred the credit period. How the years work and the data's limits: Year 15 and Year 30 lists.
More Idaho data
- LIHTC in Idahoagency, QAP, 2026 ceiling
- Qualified contract pricetool
- Year 15 exits and ROFRguide
- Hawaiiprevious
- Illinoisnext
- All statescompare
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