Union County, New Jersey · Year 15 and Year 30
Year 15 and Year 30 tax credit properties in Union County, New Jersey
18 monitored tax credit properties in Union County (1,149 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 21 (1,543 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 3. Most are in Elizabeth, Elizabeth City, Plainfield.
39 properties.
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Year 15 window compliance period ends 2022 to 2034 (18)
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Plainfield Tower West | Plainfield City | 154 / 154 | 2008 | 2022 | No | ||
| Roselle Senior Residence Facility | Roselle | 46 / 46 | 2009 | 2023 | No | ||
| Cedarbrook Apartments | Plainfield | 138 / 141 | 2010 | 2024 | 4% | ||
| Litc#0847 Cedarbrook Apartments | Plainfield | 140 / 140 | 2010 | 2024 | 4% | No | |
| Madison Apartments | Elizabeth City | 17 / 17 | 2010 | 2024 | No | ||
| 205 First Street Senior Housing Development | Elizabeth City | 31 / 31 | 2011 | 2025 | |||
| J. Christian Bollwage E-Port Commons | Elizabeth | 31 / 31 | 2011 | 2025 | |||
| Waters Edge Crescent | Elizabeth | 70 / 70 | 2011 | 2025 | No | nonprofit sponsor | |
| Millennium Gardens #593 | Elizabeth | 0 / 24 | 2012 | 2026 | No | ||
| Sierra Gardens | Elizabeth City | 33 / 33 | 2012 | 2026 | 9% | No | nonprofit sponsor |
| South State Street, LP | Hillside Twp. | 4 / 4 | 2012 | 2026 | No | ||
| Oaks at Westminster #1102 | Elizabeth | 60 / 60 | 2013 | 2027 | No | ||
| Westminster Heights #1101 | Elizabeth | 83 / 84 | 2014 | 2028 | No | ||
| Village at Garwood | Garwood | 71 / 71 | 2015 | 2029 | No | ||
| Parkers Walk | Elizabeth | 95 / 96 | 2017 | 2031 | |||
| Parker's View | Elizabeth | 59 / 59 | 2018 | 2032 | |||
| Rahway Residences for the Arts | Rahway | 58 / 58 | 2018 | 2032 | |||
| E-Port Family Homes | Elizabeth | 59 / 59 | 2019 | 2033 |
Year 30 window 30-year minimum extended use ends 2022 to 2034 (21)
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Cranford Lincoln Senior Housing | Cranford Twp. | 100 / 100 | 1993 | 2022 | No | ||
| 950 East Grand Corporation | Elizabeth City | 12 / 12 | 1994 | 2023 | |||
| Elm Street | Elizabeth City | 4 / 4 | 1994 | 2023 | |||
| Morningstar Senior Citizen Housing | Linden | 60 / 60 | 1995 | 2024 | 9% | ||
| Second Westfield Senior Citizen Housing | Westfield | 131 / 131 | 1995 | 2024 | 9% | ||
| New Providence Affordable Senior Housing | New Providence | 22 / 22 | 1996 | 2025 | 9% | ||
| Summer Street, LP | Elizabeth | 4 / 4 | 1996 | 2025 | No | ||
| 800 East Jersey Street | Elizabeth City | 12 / 12 | 1997 | 2026 | |||
| Winfield Scott Tower | Elizabeth | 46 / 48 | 1998 | 2027 | No | ||
| Elizabeth Hope VI - Phase I | Elizabeth | 72 / 72 | 2000 | 2029 | No | ||
| Leland Gardens | Plainfield | 180 / 256 | 2000 | 2029 | 4% | No | |
| Urban Renewal of Elizabethport | Elizabeth | 21 / 21 | 2000 | 2029 | No | ||
| James T Kirk Gardens | Elizabeth | 24 / 24 | 2001 | 2030 | No | ||
| Westport Homes Hope VI | Elizabeth | 107 / 107 | 2001 | 2030 | No | ||
| Marina Village | Elizabeth | 35 / 35 | 2002 | 2031 | No | ||
| Horizons at Plainfield | Plainfield City | 74 / 75 | 2003 | 2032 | No | ||
| Elizabeth Senior Apartments | Elizabeth | 86 / 87 | 2005 | 2034 | |||
| Elizabeth Senior Building | Elizabeth | 86 / 86 | 2005 | 2034 | 9% | ||
| Portside II | Elizabeth | 168 / 168 | 2005 | 2034 | 9% | No | |
| Rosegate Senior Housing | Rahway City | 150 / 150 | 2005 | 2034 | No | ||
| Rosegate Senior Housing #692 | Rahway | 149 / 150 | 2005 | 2034 |
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 21; 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 Union County's 13 qualified census tracts on HUD's 2027 list (check an address).
More Union County data
- Union County 2026 income and rent limitsHUD MTSP
- New Jersey Year 15 and Year 30 listall counties
- QCT and DDA lookup2027 lists
- All statescompare
Buying or recapitalizing a Year 15 property?
Acquisition, bond, bridge and permanent debt for Union County buyouts and resyndications.