Queens County, New York · Year 15 and Year 30

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

46 monitored tax credit properties in Queens County (6,206 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 7 (884 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2026, with 6. Most are in Queens, Jamaica, Long Island City.

46at Year 15, 2022-2034
7at Year 30, 2022-2034
19Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

53 properties.

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Year 15 window compliance period ends 2022 to 2034 (46)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Seaview TowersFar Rockaway437 / 460200820224%Yes
Gateways ApartmentsFar Rockaway350 / 365201020244%Yes
ModaJamaica70 / 346201020244%Yes
Selfhelp - Kissenas I & IIFlushing419 / 424201020244%Yes
Council Towers VIFlushing77 / 78201220264%Yesnonprofit sponsor
Creedmoor Building 74 - AchmQueens Village55 / 55201220264%Yes
Creedmoor Building 74 - FederationQueens Village50 / 50201220264%Yes
Creedmoor Building 74 - TsinyQueens Village52 / 52201220264%Yes
Oceanview 1, Oceanview 2 & Heyson GardensQueens305 / 328201220264%Yes
Oceanview, Oceanside, Heyson GardensFar Rockaway325 / 328201220264%Yes
Allen by the Bay Senior HFar Rockaway65 / 66201320274%Yes
Hour Apartment House IIILong Island City18 / 18201320279%Nononprofit sponsor
Howard Beach ApartmentsQueens71 / 96201320279%Nononprofit sponsor
Richmond Hill Housing II Limited PartnershipQueens116 / 117201320274%Yes
Richmond Place (Jamaica Avenue)Richmond Hill98 / 98201320274%No
Selfhelp (Kvii) AssociatesQueens91 / 92201320274%Yes
11th Street ApartmentsLong Island City12 / 59201420284%Yes
Jackson Avenue ApartmentsLong Island City20 / 98201420284%Yes
Macedonia Plaza Development LLCFlushing142 / 143201420284%Yesnonprofit sponsor
Markus GardensJamaica76 / 76201420289%No
Norman TowersJamaica20 / 101201420284%Yes
Rufus King Court ApartmentsJamaica65 / 65201420289%No
Calvary Grandparent ResidencesJamaica52 / 53201520299%No
Hunter S Point South ALong Island City124 / 619201520294%Yesnonprofit sponsor
Hunter S Point South BLong Island City62 / 306201520294%Yesnonprofit sponsor
Locust Manor Family ResidenceQueens53 / 54201520299%
44th Drive ApartmentsLong Island City21 / 105201620304%
Locust Manor Family IIQueens46 / 54201620309%
43-25 Hunter StreetLong Island City195 / 195201720314%
Beach Green NorthQueens50 / 50201720314%
Beach Green North (Dunes)Edgemere50 / 101201720314%
Alvista TowersQueens95 / 380201820324%
Archer Merrick Limited PartnershipQueens88 / 89201820324%nonprofit sponsor
Hanac CoronaQueens67 / 68201820329%
Rockaway Seagirt L. P.Queens153 / 154201820324%nonprofit sponsor
St. Albans Cycle of LifeQueens53 / 67201820329%
The Pavilion at Locust ManorQueens67 / 85201820324%
Beach Green Dunes Phase IIQueens89 / 89201920334%
Bgn II Affordable Owners LLCFar Rockaway89 / 127201920334%nonprofit sponsor; 60-year affordability reported
Ocean Bay ApartmentsQueens1,290 / 1,395201920334%
One FlushingFlushing117 / 232201920334%nonprofit sponsor; 40-year affordability reported
The Eclipse at Locust ManorQueens63 / 82201920339%
Wilfrid East + WestQueens137 / 137201920334%nonprofit sponsor
Jamaica Crossing High RiseJamaica90 / 90202020344%40-year affordability reported
Northeastern Towers AnnexQueens158 / 159202020344%nonprofit sponsor; 40-year affordability reported
The Meridian at Locust ManorJamaica63 / 82202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (7)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
The BristolQueens13 / 13199620254%Yes
Beach 66 ApartmentsArverne20 / 21199920289%No
Allen Senior ResidencesJamaica220 / 221200220319%No
Wavecrest Apartments IIFar Rockaway122 / 122200220314%Yes
Hour ApartmentsLong Island City8 / 820052034nonprofit sponsor
Kew Gardens Hills ApartmentsFlushing78 / 388200520344%Yes
Ocean ParkFar Rockaway423 / 602200520344%Yes

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 7; 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 Queens County's 109 qualified census tracts on HUD's 2027 list (check an address).

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