Nassau County, New York · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Nassau County, New York

19 monitored tax credit properties in Nassau County (1,394 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 12 (676 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 5. Most are in Hempstead, Westbury, Port Washington.

19at Year 15, 2022-2034
12at Year 30, 2022-2034
7Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

31 properties.

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Year 15 window compliance period ends 2022 to 2034 (19)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Apex IIWestbury35 / 35200820229%Nononprofit sponsor
Adams CourtHempstead79 / 84200920234%Yes
Bedell TerraceHempstead241 / 245201020244%Yes
Prospect Avenue ApartmentsWestbury49 / 50201020249%No
Rockville ApartmentsRockville Centre153 / 153201020244%Yes
Spinney Hill Homes IGreat Neck68 / 68201020249%Nononprofit sponsor
Spinney Hill Homes IIGreat Neck34 / 34201020244%Yes
Pine Town ApartmentsOceanside129 / 130201120254%Yes
Twin Oaks ApartmentsHempstead94 / 95201120254%Yes
Abbey Manor Special Needs ApartmentsIsland Park50 / 50201320279%Nononprofit sponsor
Cathedral PlaceWestbury / 35201320279%No
Denton Green HousingNew Hyde Park / 91201320279%Nononprofit sponsor
Greater HempsteadHempstead99 / 100201420284%Yes
Landmark on MainPort Washington57 / 60201620309%Nononprofit sponsor
Pond View HomesManhasset52 / 52201620304%
Brooke Pointe at Valley StreamValley Stream29 / 39201720319%
Moxey Rigby ApartmentsFreeport100 / 101201920334%
Nhha Grand Street ApartmentsWestbury77 / 77202020344%
Oyster BayBethpage48 / 48202020344%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (12)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Colonna HouseHempstead36 / 36199520249%No
Main Street SchoolPort Washington59 / 59199520249%No
Woodbridge at FarmingdaleFarmingdale28 / 28199620259%No
Rivoli HouseHempstead111 / 112199820279%No
St Hedwig's GardensFloral Park27 / 27199820279%No
Pond View HomesManhasset52 / 52199920284%Yes
Laurel HomesRoslyn Heights66 / 66200020294%Yes
The Antioch Citadel of HopeHempstead36 / 36200020299%No
Woodbridge at Farmingdale IIFarmingdale62 / 62200020299%No
Union Senior Citizen's PlazaHempstead56 / 57200220319%No
Apex Senior Citizens HousingWestbury37 / 38200320329%No
Clinton Plaza Senior Housing ProjectHempstead106 / 106200520349%

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 12; 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 Nassau County's 3 qualified census tracts on HUD's 2027 list (check an address).

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