Niagara County, New York · Year 15 and Year 30
Year 15 and Year 30 tax credit properties in Niagara County, New York
11 monitored tax credit properties in Niagara County (788 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 14 (752 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2022, with 3. Most are in Niagara Falls, North Tonawanda, Lockport.
25 properties.
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Year 15 window compliance period ends 2022 to 2034 (11)
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Foxwood Place | Lockport | 164 / 164 | 2008 | 2022 | 4% | Yes | |
| Shawnee Landing Townhomes | Wheatfield | 64 / 64 | 2008 | 2022 | 9% | No | nonprofit sponsor |
| Unity Park II | Niagara Falls | 40 / 40 | 2008 | 2022 | 9% | No | nonprofit sponsor |
| Nelson Hopkins Apartments | Lockport | 24 / 24 | 2010 | 2024 | 9% | No | nonprofit sponsor |
| Monteagle | Niagara Falls | 149 / 150 | 2011 | 2025 | 4% | Yes | |
| Center Court Phase II | Niagara Falls | 89 / 89 | 2012 | 2026 | 9% | No | |
| Lockport Canal Homes | Lockport | 30 / 30 | 2012 | 2026 | 9% | No | nonprofit sponsor |
| Conerstone Unity Park Apartments | Niagara Falls | 84 / 84 | 2014 | 2028 | 4% | Yes | |
| Walnut Avenue Homes | Niagara Falls | 41 / 41 | 2016 | 2030 | 9% | nonprofit sponsor | |
| Niagara Family Lofts | Niagara Falls | 51 / 61 | 2017 | 2031 | 9% | nonprofit sponsor | |
| Grant Street Apartments | North Tonawanda | 52 / 52 | 2020 | 2034 | 9% | nonprofit sponsor |
Year 30 window 30-year minimum extended use ends 2022 to 2034 (14)
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| 1150 Ontario Ave Project | Niagara Falls | 4 / 4 | 1994 | 2023 | 9% | No | |
| 1035 South Avenue Project | Niagara Falls | 4 / 4 | 1995 | 2024 | 9% | No | |
| Unity Park Phase I | Niagara Falls | 204 / 204 | 1995 | 2024 | 4% | No | |
| 1034 Michigan Avenue | Niagara Falls | 6 / 6 | 1998 | 2027 | 9% | No | |
| Woods at Blairville Apartments | Lewiston | 120 / 168 | 1998 | 2027 | 9% | No | |
| Middle City Revitalization Project | Niagara Falls | 10 / 10 | 1999 | 2028 | 9% | No | |
| Vincent Morello Senior Housing | Niagara Falls | 80 / 80 | 1999 | 2028 | 9% | No | |
| Willow Avenue | North Tonawanda | 6 / 6 | 2000 | 2029 | 9% | No | |
| Portage Apartments | Niagara Falls | 10 / 10 | 2001 | 2030 | 9% | No | |
| Wilson Villa | Wilson | 24 / 24 | 2002 | 2031 | 9% | No | |
| Elizabeth C Harvey Apartments | North Tonawanda | 24 / 24 | 2003 | 2032 | 9% | No | |
| Canterbury Gardens | Wheatfield | 80 / 80 | 2004 | 2033 | 9% | No | nonprofit sponsor |
| Carolyn's House | Niagara Falls | 19 / 19 | 2005 | 2034 | 9% | No | nonprofit sponsor |
| Carousel Park Apartments | North Tonawanda | 161 / 162 | 2005 | 2034 | 4% | 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 14; 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 Niagara County's 12 qualified census tracts on HUD's 2027 list (check an address).
More Niagara County data
- Niagara County 2026 income and rent limitsHUD MTSP
- New York 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 Niagara County buyouts and resyndications.