Umatilla County, Oregon · Year 15 and Year 30

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

6 monitored tax credit properties in Umatilla County (216 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 12 (527 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2022, with 3. Most are in Hermiston, Pendleton, Umatilla.

6at Year 15, 2022-2034
12at Year 30, 2022-2034
3Year 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 (6)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Pendleton Square Apartments IPendleton30 / 30200820224%Yesnonprofit sponsor
Pendleton Square Apartments IIPendleton15 / 15200820224%Yesnonprofit sponsor
Sunland Park ApartmentsHermiston40 / 40200820224%Yesnonprofit sponsor
Buttercreek ApartmentsHermiston85 / 8620102024
Cottonwood IHermiston22 / 2220102024
Cottonwood IIHermiston24 / 2420102024

Year 30 window 30-year minimum extended use ends 2022 to 2034 (12)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Sage CourtHermiston35 / 35199320229%nonprofit sponsor
Hailey Place ApartmentsPendleton48 / 48199720269%nonprofit sponsor
Mission CreekPendleton58 / 58199720269%nonprofit sponsor
Viewcrest ApartmentsHermiston64 / 64199920289%No
Applewood VillageHermiston33 / 33200020299%Nononprofit sponsor
Mason GroveMilton Freewater29 / 30200120309%Yes
Security ApartmentsPendleton25 / 25200120309%Nononprofit sponsor
Goodwin CourtPendleton25 / 26200220319%No
Hacienda West ApartmentsHermiston32 / 32200320329%Nononprofit sponsor
LinksUmatilla24 / 24200420339%No
4th St AspensHermiston48 / 48200520349%No
Tri-Harbor LandingUmatilla106 / 106200520349%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 12; 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 Umatilla County's 1 qualified census tracts on HUD's 2027 list (check an address).

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