Cumberland County, Maine · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Cumberland County, Maine

37 monitored tax credit properties in Cumberland County (1,627 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 29 (1,365 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2027, with 6. Most are in Portland, Westbrook, South Portland.

37at Year 15, 2022-2034
29at Year 30, 2022-2034
13Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

66 properties.

Download CSV Whole state, every column. The filtered list downloads as CSV once the list loads.

Year 15 window compliance period ends 2022 to 2034 (37)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Bayside EastPortland20 / 20200820229%Nononprofit sponsor
Bessey Commons Senior HousingScarborough54 / 54200820229%Nononprofit sponsor
Brick Hill HeightsSouth Portland30 / 30200820229%Nononprofit sponsor
Clearwater BendWestbrook23 / 23200820229%Nononprofit sponsor
53 Danforth StreetPortland30 / 43200920234%Yes
Emerson CommonsPortland39 / 3920102024TCEPNo
Florence House ApartmentsPortland25 / 25201020249%No
Spring CrossingWestbrook34 / 3420112025TCEPNo
Oak Leaf 2Freeport25 / 25201220269%No
Oak Street LoftsPortland37 / 37201220264%Yes
Pearl Place Phase IIPortland54 / 54201220269%No
Danforth on HighPortland30 / 30201320274%Yes
Elm TerracePortland38 / 38201320279%Yes
Hyacinth PlaceWestbrook37 / 37201320279%No
New Marblehead Manor OneWindham20 / 20201320274% and 9%No
Stonecrest Manor (Standish)Standish25 / 25201320274%Yes
Village Green ApartmentsCumberland38 / 38201320279%No
Osprey CircleSouth Portland29 / 48201420289%No
409 Cumberland Ave ApartmentsPortland46 / 57201520299%No
Butler PaysonPortland56 / 56201520294%Yes
Ridgeland GardensSouth Portland44 / 44201520294%Yes
Steeple SquareWestbrook73 / 73201520299%Nononprofit sponsor
Bayside AnchorPortland45 / 45201620309%
Loring HousePortland100 / 104201620304%
Ridgewood IIGorham24 / 24201620304%Yes
Rosa TruePortland10 / 10201620304%Yesresyndicated
Bartlett WoodsYarmouth28 / 28201720314%
Carleton StreetPortland37 / 37201720319%
Huston CommonsPortland30 / 30201720319%
The Malcolm A Noyes Apartments at Millbrook EstatesWestbrook38 / 38201720314%Yes
Blackstone ApartmentsFalmouth39 / 39201820329%
Dr. Arthur O. Berry (aka Larrabee Commons)Westbrook38 / 38201820324%Yes
Motherhouse Senior HousingPortland66 / 88201820324%Yes
Northfield GreenPortland200 / 201201820324%Yesresyndicated
Riverview Terrace-Larrabee WoodsWestbrook83 / 83201820329%No
Southgate HouseScarborough38 / 38201820329%Nononprofit sponsor
Solterra ApartmentsPortland44 / 55202020349%No

Year 30 window 30-year minimum extended use ends 2022 to 2034 (29)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Ridgeland EstatesSouth Portland80 / 80199320229%Nononprofit sponsor
Riverside EstatesBrunswick10 / 48199520244%Yes
Lafayette Square ApartmentsPortland65 / 92199620259%No
Larrabee VillageWestbrook150 / 150199720269%Nononprofit sponsor
Village ViewFreeport30 / 30199720269%Nononprofit sponsor
Munjoy South Townhouse ApartmentsPortland140 / 140199820279%Yes
Auburn TerracePortland164 / 164199920284%Yes
Betsy RossSouth Portland50 / 123200020299%Nononprofit sponsor
Sandy CreekBridgton20 / 20200020294%Yesnonprofit sponsor
Brookside Village (Freeport)Freeport16 / 16200120304%Yesnonprofit sponsor
Chom Scattered Sites Supportive HousingPortland24 / 24200120309%Nononprofit sponsor
Unity Village at BaysidePortland26 / 33200120309%No
Brannigan HousePortland10 / 10200220319%No
Island View ApartmentsPortland29 / 70200220314%Yes
Deerfield Village ApartmentsBridgton24 / 24200320324%Yes
Old High School ApartmentsWestbrook29 / 29200320324% and 9%Nononprofit sponsor
Prop Family Housing Phase IPortland9 / 12200320329%Nononprofit sponsor
Wellesley EstatesPortland19 / 45200320324%Yes
Casco TerracePortland13 / 27200420334%Yes
St Dominic's School ApartmentsPortland12 / 12200420339%Nononprofit sponsor
Townhouses at Ocean EastSouth Portland32 / 32200420339%No
Townhouses at Ocean EastSouth Portland33 / 54200420334%Yes
Townhouses at Ocean East 2Portland33 / 3320042033
Yale Court DevelopmentPortland30 / 30200420339%No
Brick Hill TownhousesSouth Portland66 / 66200520344%Yesnonprofit sponsor
Logan PlacePortland30 / 30200520349%Nononprofit sponsor
Prop Family Housing Phase IIPortland16 / 16200520349%Nononprofit sponsor
Unity GardensWindham24 / 24200520344%Yesnonprofit sponsor
Westbrook PointeWestbrook181 / 198200520344%Yes

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 29; 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 Cumberland County's 5 qualified census tracts on HUD's 2027 list (check an address).

More Cumberland County data

Buying or recapitalizing a Year 15 property?

Acquisition, bond, bridge and permanent debt for Cumberland County buyouts and resyndications.

Get a financing quote