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Iowa · Year 15 and Year 30

LIHTC Year 15 and Year 30 properties in Iowa

225 monitored Iowa tax credit properties, with 12,192 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 212 (7,373 low-income units) reach the 30-year federal minimum for extended use in the same years. Polk County (71), Linn County (18), Scott County (13) have the most at Year 15.

225at Year 15, 2022-2034
212at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
178Year 15 properties with 9% credits

By county

Click a column to sort. Counties with 5 or more properties have their own list; the others open filtered below.
CountyYear 15Low-income unitsYear 30Low-income units
Allamakee County00124
Appanoose County14100
Black Hawk County106257270
Boone County004160
Bremer County24200
Buena Vista County273140
Calhoun County00116
Carroll County00247
Cass County120132
Cedar County00124
Cerro Gordo County2907281
Cherokee County00124
Clarke County00272
Clay County3134124
Clayton County00251
Clinton County4141374
Crawford County14200
Dallas County87388245
Delaware County00124
Des Moines County2233296
Dickinson County130338
Dubuque County73606204
Emmet County00116
Greene County148112
Grundy County00116
Hamilton County00124
Hardin County240132
Harrison County23500
Henry County124256
Howard County00132
Humboldt County119232
Ida County00124
Iowa County00124
Jackson County00242
Jasper County42279273
Jefferson County4103133
Johnson County95497240
Kossuth County00124
Lee County3152364
Linn County181,05012785
Louisa County24800
Madison County172124
Mahaska County376370
Marion County273372
Marshall County3976156
Monona County00124
Muscatine County21003132
O'Brien County124114
Osceola County00116
Page County00146
Palo Alto County00235
Plymouth County00374
Polk County714,31221965
Pottawattamie County837612749
Poweshiek County157387
Sac County00116
Scott County1393714455
Shelby County12700
Sioux County226116
Story County4194156
Tama County124124
Union County386255
Wapello County146231
Warren County315600
Washington County130124
Webster County31425175
Winnebago County124116
Winneshiek County00231
Woodbury County729710364
Wright County00124
County not listed by HUD21528147

By year

Ends2022202320242025202620272028202920302031203220332034
Year 15 properties2015213226211713101491314
Year 30 properties9121315141629141515231819

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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