Marion County, Oregon · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Marion County, Oregon

13 monitored tax credit properties in Marion County (1,038 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 15 (825 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2023, with 4. Most are in Salem, Woodburn, Stayton.

13at Year 15, 2022-2034
15at Year 30, 2022-2034
2Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

28 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 (13)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Mill Creek MeadowsSalem31 / 31200920239%Nononprofit sponsor
Nuevo Amanecer IWoodburn50 / 5020092023
Nuevo Amanecer IIWoodburn40 / 4020092023
Park Avenue ApartmentsWoodburn26 / 2620092023
Cascade Valley - Beaver StateMt Angel40 / 4020102024
Beaver State ApartmentsMt Angel234 / 239201120254%Yes
Nuevo Amanecer IVWoodburn80 / 40201320279%Nononprofit sponsor
Parkway East Apartments Site 2Salem46 / 4620142028
Parkway WestSalem78 / 78201420289%No
Robert Lindsey Tower Site 1Salem108 / 108201420284%Yes
Robert Lindsey Tower/parkway East ApartmentsSalem108 / 10820142028
Bluffs at RatcliffSalem20 / 20201520299%No
Cornerstone ApartmentsSalem177 / 180201920334%nonprofit sponsor

Year 30 window 30-year minimum extended use ends 2022 to 2034 (15)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Highland Manor AnnexSalem4 / 4199320229%
Orchard Park ApartmentsSalem224 / 224199320229%
Southview TerraceSalem60 / 60199320229%nonprofit sponsor
Village East ApartmentsSalem112 / 112199320229%
Parkway Village Apartments - SalemSalem100 / 124199720269%Nononprofit sponsor
Stayton Elder ManorStayton32 / 32199820279%Nononprofit sponsor
Wolf RidgeStayton51 / 51199820279%nonprofit sponsor
Southfair ApartmentsSalem32 / 38200020294%Yesnonprofit sponsor
Wood Park Terrace ApartmentsWoodburn51 / 52200020299%Nononprofit sponsor
Spruce TerraceMt Angel34 / 34200220319%Nononprofit sponsor
Four OaksSalem24 / 24200320324%Yesnonprofit sponsor
Hazel CourtJefferson16 / 16200320324%Yesnonprofit sponsor
Stayton ManorStayton16 / 16200320324%Yesnonprofit sponsor
WallerwoodSalem22 / 22200320324%Yesnonprofit sponsor
Colonia LibertadSalem47 / 48200520349%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 15; 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 Marion County's 5 qualified census tracts on HUD's 2027 list (check an address).

More Marion County data

Buying or recapitalizing a Year 15 property?

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

Get a financing quote