Beaufort County, South Carolina · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Beaufort County, South Carolina

12 monitored tax credit properties in Beaufort County (676 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 4 (247 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2026, with 2. Most are in Beaufort, Bluffton, Port Royal.

12at Year 15, 2022-2034
4at Year 30, 2022-2034
1Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

16 properties.

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Year 15 window compliance period ends 2022 to 2034 (12)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Hallmark Homes at MalphrusBluffton32 / 32200820229%No
Cross Creek ApartmentsBeaufort88 / 144200920234%Yes
May River VillageBluffton68 / 68201220269%No
Port RoyalBeaufort60 / 60201220269%No
Mossy Oaks Village TownhousesBeaufort95 / 9620132027No
Ashley PointeBeaufort56 / 56201520299%No
May River Village Apartments Phase 2 M14-Sg450963Bluffton40 / 40201520299%No
Sea PointeBeaufort56 / 56201620309%No
123 ClubBeaufort40 / 40201720314% and 9%resyndicated
90 Dillon ApartmentsHilton Head48 / 48201720314% and 9%nonprofit sponsor; resyndicated
Marsh PointePort Royal48 / 48201820329%
Ribaut Senior VillageBeaufort45 / 49202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (4)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Magnolia Park ApartmentsBeaufort56 / 56200120309%No
Laurel Hill ApartmentsPort Royal71 / 71200520349%Nononprofit sponsor
Shell PointeBeaufort72 / 72200520349%No
Wilderness Cove ApartmentsBeaufort48 / 48200520344% and 9%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 4; 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 Beaufort County's 3 qualified census tracts on HUD's 2027 list (check an address).

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