Whitley County, Kentucky · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Whitley County, Kentucky

8 monitored tax credit properties in Whitley County (294 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 5 (130 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2027, with 3. Most are in Corbin, Williamsburg.

8at Year 15, 2022-2034
5at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

13 properties.

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Year 15 window compliance period ends 2022 to 2034 (8)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Kceoc Corbin Apartments aka Oak PlaceCorbin78 / 78200820224% and 9%No
Caleb CottagesCorbin32 / 32200920239%Nononprofit sponsor
Campground ApartmentsCorbin32 / 32201120254% and 9%Nononprofit sponsor
Williamsburg Greens ApartmentsWilliamsburg32 / 32201120254% and 9%Nononprofit sponsor
Chestnut GreeneCorbin24 / 24201320274% and 9%No
East Corbin School ApartmentsCorbin32 / 32201320279%No
Oak Ridge ApartmentsWilliamsburg24 / 24201320274% and 9%Noresyndicated
Friendship House of CorbinCorbin40 / 40201620304% and 9%No

Year 30 window 30-year minimum extended use ends 2022 to 2034 (5)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Northfield Station, LtdCorbin24 / 24199320224%No
105 Steele StCorbin2 / 219942023
Alumni ApartmentsCorbin24 / 24200220314%Nononprofit sponsor
Schoolhouse ApartmentsCorbin40 / 40200320324%Nononprofit sponsor
Gilbert ApartmentsCorbin40 / 40200420334%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 5; 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 Whitley County's 4 qualified census tracts on HUD's 2027 list (check an address).

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