Lewis and Clark County, Montana · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Lewis and Clark County, Montana

7 monitored tax credit properties in Lewis and Clark County (340 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 7 (237 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 2. All are in Helena.

7at Year 15, 2022-2034
7at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
6Year 30 properties with a longer term reported to HUD

14 properties.

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Year 15 window compliance period ends 2022 to 2034 (7)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Eagles Manor Residences IIIHelena30 / 30200820229%No
Eagle Manor IIHelena40 / 44200920234% and 9%No
Eagles Manor IIHelena40 / 44200920234% and 9%61-year affordability reported
River Rock ResidencesHelena33 / 33201320274%No45-year affordability reported
Guardian ApartmentsHelena118 / 118201520294% and 9%No46-year affordability reported
Freedoms Path at Fort HarrisonHelena42 / 42201920334% and 9%50-year affordability reported
Red Alder 9%Helena37 / 37202020349%46-year affordability reported

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Shadow Mountain ApartmentsHelena36 / 36199520249%No
East Park VillasHelena38 / 38199720269%No50-year affordability reported
Roadrunner ResidenceHelena16 / 16199920284% and 9%No31-year affordability reported
Ptarmigan ResidencesHelena22 / 22200120304% and 9%No31-year affordability reported
Pheasant GlenHelena32 / 32200320324% and 9%No31-year affordability reported
Penkay Eagles ManorHelena62 / 66200520344% and 9%No31-year affordability reported
Wilder Street ApartmentsHelena31 / 31200520344% and 9%No46-year affordability reported

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 6 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 Lewis and Clark County's 2 qualified census tracts on HUD's 2027 list (check an address).

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