Pennsylvania · Year 15 and Year 30

LIHTC Year 15 and Year 30 properties in Pennsylvania

442 monitored Pennsylvania tax credit properties, with 26,028 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 414 (15,668 low-income units) reach the 30-year federal minimum for extended use in the same years. Philadelphia County (97), Allegheny County (75), Lancaster County (15) have the most at Year 15.

442at Year 15, 2022-2034
414at Year 30, 2022-2034
21Year 15 properties with tax-exempt bonds
319Year 15 properties with 9% credits

By county

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CountyYear 15Low-income unitsYear 30Low-income units
Adams County31224150
Allegheny County754,206451,826
Armstrong County1207130
Beaver County3153596
Bedford County00118
Berks County627610342
Blair County31293154
Bradford County5262356
Bucks County44514154
Butler County21004127
Cambria County143393
Carbon County127386
Centre County125008332
Chester County1361313525
Clarion County3150132
Clearfield County00265
Clinton County120124
Columbia County51355107
Crawford County140252
Cumberland County823011452
Dauphin County1161312632
Delaware County1480513600
Elk County120140
Erie County124367226
Fayette County62664134
Franklin County104564123
Fulton County00159
Greene County2127134
Indiana County2508168
Jefferson County251222
Juniata County00263
Lackawanna County127095254
Lancaster County151,08912581
Lawrence County213000
Lebanon County32676215
Lehigh County422010405
Luzerne County6377236
Lycoming County63474181
Mercer County53474124
Mifflin County3197248
Monroe County31524201
Montgomery County138156358
Montour County00148
Northampton County315316664
Northumberland County3154364
Perry County00248
Philadelphia County977,899853,613
Pike County00136
Schuylkill County5906110
Snyder County00242
Somerset County4176349
Susquehanna County411200
Tioga County3101235
Union County1315144
Venango County1119256
Warren County00124
Washington County31736183
Wayne County140124
Westmoreland County73367126
Wyoming County120239
York County832518848
County not listed by HUD221,3486190

By year

Ends2022202320242025202620272028202920302031203220332034
Year 15 properties37243533164925405243332233
Year 30 properties6202842432154194231363240

Property list

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Year 15 window compliance period ends 2022 to 2034

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026), monitored properties placed in service 2008-2020 (Year 15) and 1993-2005 (Year 30). Year 15 = placed-in-service year + 14, Year 30 = + 29; one year later if the owner deferred the credit period. How the years work and the data's limits: Year 15 and Year 30 lists.

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