Santa Fe County, New Mexico · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Santa Fe County, New Mexico

4 monitored tax credit properties in Santa Fe County (371 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 11 (968 low-income units) reach the 30-year federal minimum for extended use. Most are in Santa Fe, Espanola.

4at Year 15, 2022-2034
11at Year 30, 2022-2034
2Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

15 properties.

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Year 15 window compliance period ends 2022 to 2034 (4)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Villas De San IgnacioSanta Fe127 / 127200820224%Yes
Villa Alegre Senior ApartmentsSanta Fe50 / 51200920234%Yes
Soleras StationSanta Fe73 / 87201920339%Nononprofit sponsor
Pasa TiempoSanta Fe121 / 121202020344%

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Vista Linda ApartmentsSanta Fe109 / 109199720269%No
La Luz ApartmentsSanta Fe24 / 24199820279%Nononprofit sponsor
Paseo Del Sol (Santa Fe)Santa Fe80 / 80199820279%Nononprofit sponsor
Bluffs at Tierra ContentaSanta Fe159 / 160200020294%Yes
Las Lomas ApartmentsEspanola100 / 100200020299%No
Tuscany at St FrancisSanta Fe176 / 176200020294%Yes
Evergreen ApartmentsSanta Fe70 / 70200120304%Yes
Ventana De Vida Phase IISanta Fe60 / 60200220319%No
White Sands VillageSanta Fe30 / 30200220319%Nononprofit sponsor
Country Club Apartments - Santa FeSanta Fe62 / 62200320324%Yes
Casa Rufina Phase ISanta Fe98 / 100200520349%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 Santa Fe County's 8 qualified census tracts on HUD's 2027 list (check an address).

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