Ada County, Idaho · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Ada County, Idaho

12 monitored tax credit properties in Ada County (532 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 14 (1,154 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2026, with 2. Most are in Boise, Garden City, Meridian.

12at Year 15, 2022-2034
14at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

26 properties.

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Year 15 window compliance period ends 2022 to 2034 (12)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Apple PointeBoise32 / 32200920234% and 9%Nononprofit sponsor
RiverviewBoise40 / 40201020244% and 9%Nononprofit sponsor
12th and River Street HousingBoise52 / 53201220269%Nononprofit sponsor
Pioneer SquareBoise43 / 43201220264% and 9%Nononprofit sponsor
Trailwinds (The)Garden City57 / 64201520299%No
Samaritan VillageBoise100 / 100201620304%nonprofit sponsor
Vineyard at Eagle PromenadeBoise27 / 30201620309%No
Moon ValleyStar32 / 37201720319%
Washington SquareMeridian41 / 42201720314% and 9%nonprofit sponsor
Cottonwood MeadowsEagle42 / 48201820329%
New Path Community HousingBoise40 / 41201820329%
Valor PointeBoise26 / 27202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (14)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Syringa VillageBoise32 / 64199320229%No
Northwest PointeBoise50 / 77199420239%Nononprofit sponsor
Towne Square Village IIBoise79 / 80199420239%No
Oak Park VillageBoise154 / 200199620259%Nononprofit sponsor
Stewart AvenueBoise16 / 16199620259%Nononprofit sponsor
Mallard PointeGarden City157 / 158200020294%Yes
River PlazaBoise87 / 116200020299%Nononprofit sponsor
IdanhaBoise39 / 53200120309%No
Shannon Glen at RiversideGarden City56 / 72200220319%Nononprofit sponsor
Tramore SeniorMeridian56 / 72200320329%No
Valley RunKuna31 / 32200320329%No
Civic PlazaBoise296 / 299200420334%Yes
Foothills (The)Meridian53 / 54200420339%No
Sisters VillaEagle48 / 49200420339%Nononprofit sponsor

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 14; 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 Ada County's 6 qualified census tracts on HUD's 2027 list (check an address).

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