Hampshire County, Massachusetts · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Hampshire County, Massachusetts

11 monitored tax credit properties in Hampshire County (456 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 7 (371 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2029, with 4. Most are in Northampton, Amherst, Ware.

11at Year 15, 2022-2034
7at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

18 properties.

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Year 15 window compliance period ends 2022 to 2034 (11)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Church Street School Senior HousingWare29 / 29200820229%nonprofit sponsor
Village at Hospital Hill Phase IINorthampton32 / 40200920239%
Butternut Farm & AmherstAmherst26 / 2620112025TCEPNo
Christopher Heights of NorthamptonNorthampton83 / 83201520299%No
Cottage SquareEasthampton63 / 63201520294% and 9%No
Parsons VillageEasthampton38 / 38201520299%nonprofit sponsor
Parsons VillageEathampton27 / 27201520299%Nononprofit sponsor
Lumber YardNorthampton66 / 74201920339%nonprofit sponsor
Bc Noth SquareAmherst22 / 27202020349%
North CommonsNorthamptom39 / 53202020344%
Sergeant HouseNorthampton31 / 31202020349%nonprofit sponsor

Year 30 window 30-year minimum extended use ends 2022 to 2034 (7)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Pomeroy LaneAmherst18 / 2519932022No
New South Street ApartmentsNorthampton18 / 18199620259%Nononprofit sponsor
Windfield Senior EstatesHadley80 / 80200020299%No
Highland Village ApartmentsWare / 110200220319%No
Windfield Family ApartmentsHadley33 / 80200220319%No
Hillside Village AssocWare / 80200420339%Yes
Country Lane EstatesFlorence222 / 252200520349%Yesnonprofit 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 7; 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 Hampshire County's 4 qualified census tracts on HUD's 2027 list (check an address).

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