Wayne County, New York · Year 15 and Year 30

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

7 monitored tax credit properties in Wayne County (486 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 11 (527 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 2. Most are in Macedon, Ontario, Palmyra.

7at 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

18 properties.

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Year 15 window compliance period ends 2022 to 2034 (7)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Willow Landing II ApartmentsPalmyra24 / 24200820229%Nononprofit sponsor
Canal View ApartmentsLyons36 / 36200920239%Nononprofit sponsor
Gananda Senior ApartmentsWalworth62 / 62200920234%Yes
Towpath SeniorPalmyra97 / 97201120254%Yes
Wih Preservation ApartmentsWilliamson113 / 113201520299%No
Lakeview MacedonMacedon60 / 60201620309%nonprofit sponsor
Sodus and Williamson 11 RdSodus94 / 96201620304%

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Brown Square Village IIOntario32 / 32199420234%No
Evergreen Hills ApartmentsMacedon72 / 72199420239%No
Brown Square Village IOntario59 / 60199520249%No
Wolcott Meadows Phase IIWolcott39 / 40199520244%No
Evergreen Hills IIMacedon80 / 80199720269%No
Marion VillageMarion40 / 40199920289%No
Evergreen Hills 3 ApartmentsMacedon80 / 80200020299%No
Ontario TownhousesOntario40 / 40200020299%No
Red Creek Garden ApartmentsRed Creek32 / 32200020294%No
Palmyra Senior ApartmentsPalmyra24 / 24200120309%No
Windy Hill ApartmentsClyde29 / 31200420339%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 Wayne County's 1 qualified census tracts on HUD's 2027 list (check an address).

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