Durham County, North Carolina · Year 15 and Year 30
Year 15 and Year 30 tax credit properties in Durham County, North Carolina
7 monitored tax credit properties in Durham County (510 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 23 (1,938 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 2. All are in Durham.
30 properties.
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Year 15 window compliance period ends 2022 to 2034 (7)
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Franklin Village | Durham | 74 / 83 | 2008 | 2022 | 9% | No | |
| Maplewood Square | Durham | 32 / 32 | 2009 | 2023 | 9% | No | nonprofit sponsor |
| Stewart Circle Apartments | Durham | 19 / 20 | 2009 | 2023 | 4% and 9% | No | |
| Greens at Pine Glen | Durham | 168 / 168 | 2013 | 2027 | 4% | Yes | resyndicated |
| Southside Revitalization Phase I | Durham | 80 / 119 | 2014 | 2028 | 9% | No | |
| Southside Revitalization Phase II | Durham | 58 / 85 | 2017 | 2031 | 9% | No | |
| Veranda at Whitted School | Durham | 79 / 79 | 2017 | 2031 | 9% | No |
Year 30 window 30-year minimum extended use ends 2022 to 2034 (23)
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Preiss-Steele Place | Durham | 82 / 82 | 1994 | 2023 | 9% | No | resyndicated |
| Morehead Glen | Durham | 20 / 20 | 1995 | 2024 | 9% | No | nonprofit sponsor |
| Mutual Manor Apartments | Durham | 18 / 18 | 1995 | 2024 | 9% | No | |
| Rockwood Cottages | Durham | 20 / 21 | 1995 | 2024 | 9% | No | |
| Cambridge Village | Durham | 83 / 83 | 1996 | 2025 | 9% | No | |
| Greens of Pine Glen Townhouses I | Durham | 152 / 152 | 1996 | 2025 | 9% | No | |
| Greens of Pine Glen Townhouses Phase II | Durham | 16 / 16 | 1996 | 2025 | 9% | No | |
| Sherwood Park Apartments | Durham | 71 / 71 | 1997 | 2026 | 9% | No | |
| Glendale Apartments | Durham | 29 / 29 | 1998 | 2027 | 9% | No | |
| Foxridge Apartments | Durham | 91 / 92 | 1999 | 2028 | 9% | No | |
| Rockwood North | Durham | 24 / 24 | 2000 | 2029 | 9% | No | |
| Savannah Place | Durham | 84 / 84 | 2000 | 2029 | 9% | No | |
| Forest Glen Apartments | Durham | 92 / 92 | 2001 | 2030 | 4% | Yes | |
| Lakemoor Apartments | Durham | 160 / 160 | 2001 | 2030 | 4% | No | |
| Naples Terrace Apartments | Durham | 159 / 159 | 2001 | 2030 | 4% | Yes | |
| Alston Village Apartments | Durham | 173 / 204 | 2002 | 2031 | 9% | Yes | |
| Falls Pointe at the Park | Durham | 173 / 312 | 2002 | 2031 | 4% | Yes | |
| Lakeside Gardens | Durham | 160 / 160 | 2002 | 2031 | 4% | Yes | |
| Oakley Square Apartments | Durham | 100 / 100 | 2003 | 2032 | 4% | Yes | resyndicated |
| Main Street Townhomes | Durham | 43 / 43 | 2004 | 2033 | 9% | No | nonprofit sponsor |
| Calvert Place | Durham | 75 / 75 | 2005 | 2034 | 9% | No | nonprofit sponsor |
| Morning Glory Senior Village | Durham | 25 / 25 | 2005 | 2034 | 9% | No | nonprofit sponsor |
| Pendleton Townhomes | Durham | 88 / 88 | 2005 | 2034 | 4% | 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 23; 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 Durham County's 16 qualified census tracts on HUD's 2027 list (check an address).
More Durham County data
- Durham County 2026 income and rent limitsHUD MTSP
- North Carolina 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 Durham County buyouts and resyndications.