Delaware County, Pennsylvania · Year 15 and Year 30

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

14 monitored tax credit properties in Delaware County (805 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 13 (600 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 4. Most are in Chester, Woodlyn, Sharon Hill.

14at Year 15, 2022-2034
13at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

27 properties.

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Year 15 window compliance period ends 2022 to 2034 (14)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Delaware County FairgroundsChester73 / 73200820229%No
Delaware County Fairgrounds IIChester71 / 71201020249%No
Edgemont Senior ApartmentsChester87 / 8720102024TCEP
Madison Senior ApartmentsChester38 / 3820102024TCEP
Pentecostal SquareChester69 / 6920102024TCEPNo
Delaware County Fairgrounds IIIChester Township48 / 48201220269%No
Delaware County Fairgrounds IVChester Township71 / 71201320279%No
Gateway Senior ApartmentsChester64 / 64201320279%No
Jefferis SquareChester36 / 36201520299%Noresyndicated
Kinder Park Phase IWoodlyn48 / 48201520299%No
Kinder Park Phase IIWoodlyn50 / 50201620309%
Alician Senior ApartmentsUpper Darby Township53 / 53201720319%
Kinder Park Phase IIIWoodlyn56 / 56201720319%
Simpson Gardens IILansdowne41 / 41202020349%35-year affordability reported

Year 30 window 30-year minimum extended use ends 2022 to 2034 (13)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Upland StreetChester15 / 15199520244%Nononprofit sponsor
Madison StreetChester23 / 23199620254%Nononprofit sponsor
Cliff HouseChester68 / 68199820274%No
Madison Street Target AreaChester40 / 40199820274%Nononprofit sponsor
Park View at Naaman CreeekBoothwyn79 / 80199820274%Nononprofit sponsor
Calcon Hook GardensSharon Hill50 / 50200120304%Yes
Concord PointeGlen Mills64 / 65200120304%No
Studevan SchoolSharon Hill36 / 36200120304%Nononprofit sponsor
Highland Homes ApartmentsWayne / 50200220314%Yes
Wellington RidgeChester56 / 56200320324%No
Simpson GardensLansdowne41 / 41200420334%Nononprofit sponsor
Upland Terrace ApartmentsBrookhaven51 / 51200420334%No
Pusey Estates ApartmentsBrookhaven77 / 77200520344%No

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 13; 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 Delaware County's 32 qualified census tracts on HUD's 2027 list (check an address).

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