Lincoln County, Nebraska · Year 15 and Year 30

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

6 monitored tax credit properties in Lincoln County (80 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 4 (187 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2025, with 2. Most are in North Platte, Lexington.

6at Year 15, 2022-2034
4at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

10 properties.

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Year 15 window compliance period ends 2022 to 2034 (6)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Dixie GardensNorth Platte16 / 1620112025TCEP
Park Place HomesNorth Platte2 / 2201120254% and 9%
Luke EstatesNorth Platte10 / 10201220269%No
Meadow VistaNorth Platte10 / 12201520299%No
Heritage GardensLexington32 / 32201620309%No
Parkland Estates IINorth Platte10 / 10201720319%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (4)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Taborwood TownhomesNorth Platte38 / 3819982027
Tabor RanchNorth Platte48 / 49200120309%Nononprofit sponsor
Village at North PlatteNorth Platte48 / 49200420339%Nononprofit sponsor
West Park TownhomesNorth Platte53 / 54200520349%No

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.

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

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