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South Carolina · Year 15 and Year 30

LIHTC Year 15 and Year 30 properties in South Carolina

335 monitored South Carolina tax credit properties, with 18,884 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 156 (8,078 low-income units) reach the 30-year federal minimum for extended use in the same years. Greenville County (33), Richland County (22), Spartanburg County (21) have the most at Year 15.

335at Year 15, 2022-2034
156at Year 30, 2022-2034
77Year 15 properties with tax-exempt bonds
203Year 15 properties with 9% credits

By county

Click a column to sort. Counties with 5 or more properties have their own list; the others open filtered below.
CountyYear 15Low-income unitsYear 30Low-income units
Abbeville County4146375
Aiken County11494257
Allendale County144124
Anderson County156556413
Bamberg County4130260
Barnwell County2484138
Beaufort County126764247
Berkeley County1276300
Charleston County141,20215707
Cherokee County52164172
Chester County124230
Chesterfield County3117279
Clarendon County72763104
Colleton County3104130
Darlington County31933151
Dillon County2643112
Dorchester County73193153
Edgefield County41443108
Fairfield County530000
Florence County125467287
Georgetown County4170142
Greenville County332,284151,343
Greenwood County52548250
Hampton County128125
Horry County136439394
Jasper County311000
Kershaw County8526130
Lancaster County5389261
Laurens County10443288
Lee County3984126
Lexington County11718140
Marion County287262
Marlboro County7224246
McCormick County26000
Newberry County6270135
Oconee County6250149
Orangeburg County41633150
Pickens County93392192
Richland County222,3898818
Saluda County3100125
Spartanburg County211,5675386
Sumter County104494216
Union County4238285
Williamsburg County51587201
York County114665409
County not listed by HUD00158

By year

Ends2022202320242025202620272028202920302031203220332034
Year 15 properties31225916151713422033321619
Year 30 properties26121287981511152922

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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