Wicomico County, Maryland · Year 15 and Year 30
Year 15 and Year 30 tax credit properties in Wicomico County, Maryland
10 monitored tax credit properties in Wicomico County (659 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 4 (245 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2030, with 3. Most are in Salisbury, Wicomico.
14 properties.
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Year 15 window compliance period ends 2022 to 2034 (10)
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Cottages at River House III | Salisbury | 32 / 32 | 2009 | 2023 | 9% | No | |
| Victoria Park at Sassafras | Salisbury | 80 / 80 | 2009 | 2023 | 9% | No | |
| Leonard Apartments | Salisbury | 66 / 66 | 2014 | 2028 | |||
| Rivers Edge Apartments [Aka] Studio for the Arts | Salisbury | 90 / 90 | 2015 | 2029 | |||
| Booth Street Apartments Phase I | Salisbury | 84 / 84 | 2016 | 2030 | 4% | nonprofit sponsor | |
| Cottages at Riverhouse Phase IV | Wicomico | 36 / 36 | 2016 | 2030 | 4% | Yes | |
| The Lodges at Naylor Mill Phase II | Salisbury | 45 / 45 | 2016 | 2030 | 9% | No | nonprofit sponsor |
| Homes on Johnsons Pond | Salisbury | 63 / 63 | 2018 | 2032 | 9% | ||
| The Square at Merritt Mill Townhomes | Salisbury | 67 / 75 | 2018 | 2032 | 9% | ||
| Schumaker Place | Salisbury | 96 / 96 | 2020 | 2034 | 4% | Yes | resyndicated |
Year 30 window 30-year minimum extended use ends 2022 to 2034 (4)
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Cottages at River House I | Salisbury | 29 / 29 | 2003 | 2032 | |||
| Homes at Foxfield | Salisbury | 112 / 112 | 2004 | 2033 | 9% | No | nonprofit sponsor |
| Gateway Village Phase III | Salisbury | 36 / 36 | 2005 | 2034 | 9% | No | |
| Village at Mitchell Pond | Salisbury | 68 / 68 | 2005 | 2034 | 4% and 9% | No | nonprofit 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 4; 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 Wicomico County's 3 qualified census tracts on HUD's 2027 list (check an address).
More Wicomico County data
- Wicomico County 2026 income and rent limitsHUD MTSP
- Maryland Year 15 and Year 30 listall counties
- QCT and DDA lookup2027 lists
- All statescompare
Buying or recapitalizing a Year 15 property?
Acquisition, bond, bridge and permanent debt for Wicomico County buyouts and resyndications.