Delaware County, Ohio · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Delaware County, Ohio

6 monitored tax credit properties in Delaware County (268 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 5 (459 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2027, with 2. Most are in Delaware, Sunbury, Lewis Center.

6at Year 15, 2022-2034
5at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

11 properties.

Download CSV Whole state, every column. The filtered list downloads as CSV once the list loads.

Year 15 window compliance period ends 2022 to 2034 (6)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Sunbury Heights ApartmentsSunbury40 / 40200820224%No
Arthur PlaceDelaware80 / 80200920239%Nononprofit sponsor
Delaware PlaceDelaware63 / 63201320274%
Sunnyview Square ApartmentsDelaware30 / 30201320274% and 9%nonprofit sponsor
Ashley VillaAshley23 / 23201820324% and 9%
Delaware PshDelaware32 / 32202020344% and 9%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (5)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Sunbury EstatesSunbury80 / 80199420239%No
Dooley's OrchardLewis Center216 / 216199520249%No
Hidden RidgeDelaware60 / 60199820279%Nononprofit sponsor
Delaware VillageDelaware40 / 40200320324%Yes
Westerville Woods Senior HousingWesterville63 / 75200420334% and 9%Nononprofit sponsor

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 5; 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.

More Delaware County data

Buying or recapitalizing a Year 15 property?

Acquisition, bond, bridge and permanent debt for Delaware County buyouts and resyndications.

Get a financing quote