Puerto Rico · Year 15 and Year 30
LIHTC Year 15 and Year 30 properties in Puerto Rico
101 monitored Puerto Rico tax credit properties, with 11,051 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 87 (7,206 low-income units) reach the 30-year federal minimum for extended use in the same years. San Juan Municipio (14), Caguas Municipio (3), Carolina Municipio (3) have the most at Year 15.
By county
| County | Year 15 | Low-income units | Year 30 | Low-income units |
|---|---|---|---|---|
| Aguadilla Municipio | 0 | 0 | 1 | 132 |
| Bayamón Municipio | 1 | 84 | 0 | 0 |
| Cabo Rojo Municipio | 0 | 0 | 1 | 24 |
| Caguas Municipio | 3 | 271 | 0 | 0 |
| Carolina Municipio | 3 | 273 | 0 | 0 |
| Cataño Municipio | 0 | 0 | 1 | 130 |
| Ciales Municipio | 0 | 0 | 1 | 32 |
| Coamo Municipio | 1 | 60 | 0 | 0 |
| Dorado Municipio | 1 | 32 | 0 | 0 |
| Florida Municipio | 2 | 172 | 0 | 0 |
| Guayama Municipio | 1 | 102 | 0 | 0 |
| Gurabo Municipio | 0 | 0 | 1 | 70 |
| Humacao Municipio | 1 | 115 | 0 | 0 |
| Isabela Municipio | 0 | 0 | 1 | 32 |
| Juncos Municipio | 0 | 0 | 1 | 35 |
| Las Piedras Municipio | 1 | 120 | 1 | 32 |
| Loíza Municipio | 0 | 0 | 1 | 110 |
| Luquillo Municipio | 0 | 0 | 1 | 34 |
| Mayagüez Municipio | 0 | 0 | 1 | 70 |
| Morovis Municipio | 1 | 100 | 0 | 0 |
| Patillas Municipio | 1 | 100 | 0 | 0 |
| Ponce Municipio | 2 | 280 | 0 | 0 |
| Río Grande Municipio | 1 | 120 | 0 | 0 |
| San Juan Municipio | 14 | 1,860 | 10 | 1,079 |
| San Lorenzo Municipio | 2 | 185 | 0 | 0 |
| San Sebastián Municipio | 1 | 138 | 0 | 0 |
| Toa Alta Municipio | 1 | 168 | 1 | 208 |
| Trujillo Alto Municipio | 0 | 0 | 2 | 418 |
| Vega Alta Municipio | 1 | 60 | 0 | 0 |
| Yauco Municipio | 1 | 128 | 0 | 0 |
| County not listed by HUD | 62 | 6,683 | 63 | 4,800 |
By year
| Ends | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year 15 properties | 14 | 18 | 16 | 10 | 11 | 5 | 5 | 7 | 1 | 4 | 3 | 5 | 2 |
| Year 30 properties | 7 | 10 | 7 | 3 | 4 | 6 | 11 | 10 | 5 | 6 | 6 | 3 | 9 |
Property list
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Year 15 window compliance period ends 2022 to 2034
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|
Year 30 window 30-year minimum extended use ends 2022 to 2034
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD 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.
More Puerto Rico data
- LIHTC in Puerto Ricoagency, QAP, 2026 ceiling
- Qualified contract pricetool
- Year 15 exits and ROFRguide
- Pennsylvaniaprevious
- Rhode Islandnext
- All statescompare
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