Linn County, Iowa · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Linn County, Iowa

18 monitored tax credit properties in Linn County (1,050 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 12 (785 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2025, with 3. Most are in Cedar Rapids, Marion, Hiawatha.

18at Year 15, 2022-2034
12at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

30 properties.

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Year 15 window compliance period ends 2022 to 2034 (18)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Irving PointCedar Rapids55 / 55200820224% and 9%No
Brown ApartmentsCedar Rapids15 / 15200920234% and 9%Nononprofit sponsor
Home To StayCedar Rapids24 / 24200920239%Nononprofit sponsor
Cedar View ApartmentsCedar Rapids36 / 45201020249%No
The RooseveltCedar Rapids92 / 9620102024TCEPNo
Cedar Pond TownhomesCedar Rapids90 / 90201120259%No
Oak Hill Jackson BrickstoneCedar Rapids96 / 9720112025TCEPNo
Sugar Creek BendCedar Rapids20 / 2020112025TCEPNo
Legacy Manor of Cedar RapidsCedar Rapids60 / 60201320279%No
Kingston VillageCedar Rapids54 / 64201520299%No
Commonwealth Senior ApartmentsCedar Rapids77 / 84201620304% and 9%No
The Arbor at Lindale TrailMarion60 / 70201620309%nonprofit sponsor
Blairs Ferry SeniorMarion57 / 60201720319%
Ashton FlatsCedar Rapids46 / 52201920339%nonprofit sponsor
Cypress LoftsCedar Rapids45 / 51201920339%
Sonoma SquareCedar Rapids32 / 36201920339%
Anderson GreeneCedar Rapids39 / 44202020349%
Westdale Apartments (aka the Avenue)Cedar Rapids152 / 152202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (12)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Edgewood ApartmentsCedar Rapids96 / 9619942023
Blairs Ferry LtdCedar Rapids24 / 24199520249%Nononprofit sponsor
Aossey PlaceCedar Rapids32 / 32199620259%No
Country Hill Apartments IICedar Rapids92 / 92199620259%No
Meadow Wood of HiawathaHiawatha24 / 24199620259%No
Valley View ApartmentsCedar Rapids96 / 96199620259%No
Cedarwood HillsCedar Rapids180 / 180200220314%Yes
William B Quarton PlCedar Rapids28 / 28200320329%Nononprofit sponsor
Scott MeadowsMarion31 / 32200420339%Nononprofit sponsor
Chapel Ridge of MarionMarion144 / 144200520349%Yes
Rem Cares TownhomesMt Vernon18 / 18200520349%Nononprofit sponsor
The GablesCedar Rapids20 / 20200520349%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 12; 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 Linn County's 6 qualified census tracts on HUD's 2027 list (check an address).

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