Lancaster County, Nebraska · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Lancaster County, Nebraska

16 monitored tax credit properties in Lancaster County (774 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 16 (745 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2025, with 5. Most are in Lincoln, Waverly, Hickman.

16at Year 15, 2022-2034
16at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

32 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 (16)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Curtis Center HousingLincoln60 / 6020082022
Prairie Crossing Apartments & TownhomesLincoln43 / 7620082022
Liberty EstatesWaverly24 / 2420102024TCEP
Northglen ApartmentsLincoln60 / 6020102024
Western ManorLincoln82 / 8220102024
Appleton ApartmentsLincoln84 / 8420112025TCEP
Creekside VillageLincoln71 / 7120112025TCEP
Progress for People IILincoln21 / 2420112025
Reese EstatesWaverly15 / 1520112025TCEP
Scotts Creek CrownHickman10 / 1020112025TCEP
City Impact HomesLincoln14 / 14201320274% and 9%No
Appleton Apartments Phase IILincoln44 / 56201420284% and 9%No
Glenbrook TownhousesLincoln90 / 90201420284% and 9%No
A & P IILincoln71 / 71201520299%Noresyndicated
Victory Park Veterans ResidenceLincoln70 / 70201720319%
Jack EstatesWaverly15 / 15201820329%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (16)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Crossroads HouseLincoln58 / 5819952024Nononprofit sponsor
YWCA Courtyard ApartmentsLincoln12 / 1219962025
Bridgeport ApartmentsLincoln182 / 182199720264%Yes
Lha Scattered Site IVLincoln11 / 11199720269%
New Heights Living CommunityLincoln28 / 28199720269%
Paul VI HeightsLincoln28 / 28199720269%nonprofit sponsor
Wood Bridge ApartmentsLincoln48 / 96199720269%nonprofit sponsor
Lincoln - Arc HousingLincoln6 / 6199820279%nonprofit sponsor
Capitol Corner TownhomesLincoln25 / 25199920289%Nononprofit sponsor
Jonna CourtLincoln8 / 8199920289%Nononprofit sponsor
Waterbrook ApartmentsLincoln170 / 246199920284%Yes
Madonna Assisted Living ILincoln8 / 8200020299%Nononprofit sponsor
Cyrilla CrownLincoln8 / 8200120309%No
Lexington Assisted Living CenterLincoln52 / 98200120309%No
Summer Hill ILincoln20 / 40200120309%Nononprofit sponsor
Regency ApartmentsLincoln81 / 10620032032

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 16; 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 Lancaster County's 15 qualified census tracts on HUD's 2027 list (check an address).

More Lancaster County data

Buying or recapitalizing a Year 15 property?

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

Get a financing quote