Indiana · Year 15 and Year 30

LIHTC Year 15 and Year 30 properties in Indiana

403 monitored Indiana tax credit properties, with 30,528 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 230 (14,830 low-income units) reach the 30-year federal minimum for extended use in the same years. Marion County (91), Allen County (25), Lake County (24) have the most at Year 15.

403at Year 15, 2022-2034
230at Year 30, 2022-2034
10Year 15 properties with tax-exempt bonds
290Year 15 properties with 9% credits

By county

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CountyYear 15Low-income unitsYear 30Low-income units
Adams County32612152
Allen County252,300161,010
Bartholomew County7529253
Blackford County146139
Boone County213000
Brown County319400
Carroll County14410
Cass County31504183
Clark County151136
Clay County28800
Clinton County15000
Crawford County119248
Daviess County3211156
Dearborn County53393104
Decatur County41993131
DeKalb County210500
Delaware County85725188
Dubois County6307120
Elkhart County95568835
Fayette County14000
Floyd County11253184
Franklin County130116
Gibson County246247
Grant County4188136
Greene County3160125
Hamilton County98892324
Hancock County6367250
Harrison County395288
Hendricks County86763284
Henry County31944225
Howard County74662155
Huntington County31183208
Jackson County31333126
Jasper County152164
Jay County156130
Jefferson County150148
Jennings County00138
Johnson County87402190
Knox County31221144
Kosciusko County21084293
Lake County242,901111,065
LaPorte County32954240
Lawrence County248281
Madison County733810594
Marion County917,691404,054
Marshall County002100
Miami County132148
Monroe County108536530
Montgomery County15600
Morgan County13800
Noble County3152250
Ohio County00128
Orange County379130
Owen County00124
Parke County16000
Perry County140170
Pike County00116
Porter County31696505
Posey County13200
Pulaski County00124
Putnam County261118
Randolph County00186
Ripley County3112136
Rush County126124
Scott County00396
Shelby County51822168
St. Joseph County161,2265318
Starke County12400
Steuben County151125
Sullivan County140116
Tippecanoe County121,125398
Tipton County14900
Vanderburgh County202,0537208
Vermillion County160264
Vigo County62845237
Wabash County14100
Warren County00126
Warrick County2164132
Washington County00488
Wayne County42223105
Wells County256281
White County13500
Whitley County6235256
County not listed by HUD88924159

By year

Ends2022202320242025202620272028202920302031203220332034
Year 15 properties27123454482923212730313334
Year 30 properties691121221319201518282226

Property list

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Year 15 window compliance period ends 2022 to 2034

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD 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.

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