Rockingham County, New Hampshire · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Rockingham County, New Hampshire

17 monitored tax credit properties in Rockingham County (975 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 11 (555 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 3. Most are in Portsmouth, Exeter, Londonderry.

17at Year 15, 2022-2034
11at Year 30, 2022-2034
1Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

28 properties.

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Year 15 window compliance period ends 2022 to 2034 (17)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Lafayette SchoolPortsmouth10 / 10200920239%No
Glenridge ApartmentsSalem26 / 2620102024TCEP
Meeting Place at ExeterExeter32 / 3220102024TCEP
White BirchRye22 / 2220102024
Wamesit PlacePortsmouth93 / 100201120254%Yesnonprofit sponsor
6 Meeting PlaceExeter26 / 2620122026
Clough Farm ApartmentsSalem32 / 32201320279%No
One Meeting PlaceExeter39 / 39201520299%Nononprofit sponsor
Townhomes at Whittemore PlaceLondonderry45 / 45201520299%Nononprofit sponsor
Chandler PlacePlaistow25 / 25201720319%No
The Meadows at Grapvine Run, Phase IHampton Falls24 / 24201720319%Nononprofit sponsor
Rockingham Village ApartmentsSeabrook388 / 388201820324%
Three Meeting PlaceExeter38 / 43201820329%Nononprofit sponsor
Townhonmes at Whittemore IILondonderry30 / 33201820329%Nononprofit sponsor
Chandler Place Phase IIPlaistow14 / 14201920339%
The Meadows at Grapevine Run Phase IIHampton Falls29 / 48201920339%
Sanborn CrossingLondonderry102 / 102202020344%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (11)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
FairwaysDerry17619942023Yes
Hampton ElderlyHampton27 / 27199520244%No
InishmorePortsmouth66 / 6619952024
Mariner's Village (Osprey Landing, Inishmore)Portsmouth66 / 66199520249%No
Summer StreetExeter6 / 8199520244% and 9%Nononprofit sponsor
Atlantic HeightsPortsmouth30 / 30199620254% and 9%No
Franklin VillageDerry98 / 132199720264% and 9%No
Settlers RidgeAtkinson26 / 26200020299%No
Whispering Pines IIEpping20 / 20200120309%Nononprofit sponsor
Deerfield ElderlyDeerfield20 / 20200320329%Nononprofit sponsor
Portsmouth CottagePortsmouth20 / 20200420339%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 11; 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 Rockingham County's 1 qualified census tracts on HUD's 2027 list (check an address).

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