Charleston County, South Carolina · Year 15 and Year 30

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

14 monitored tax credit properties in Charleston County (1,202 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 15 (707 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 2. Most are in Charleston, North Charleston, Lincolnville.

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

29 properties.

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

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
The Villas at Horizon Village (2009 Tcex Exch)North Charleston71 / 7120102024TCEPNo
West Yard LoftsNorth Charleston60 / 6020102024TCEPNo
Grandview ApartmentsCharleston72 / 72201120259%Nononprofit sponsor
Pinecrest GreeneCharleston46 / 46201120259%No
Greentree NorthNorth Charleston96 / 96201220264% and 9%No
Oak HollowSummerville44 / 44201220269%No
Harbor Apartments (Harborview Apartments)Charleston50 / 50201420284% and 9%Noresyndicated
Harbour StationN Charleston56 / 56201520299%No
Marsh View PlaceCharleston53 / 53201520299%No
Palmilla 228Charleston228 / 228201620304%
Rivers Place ApartmentsNorth Charleston48 / 48201620309%No
The Waters at Magnolia BayLincolnville240 / 300201720319%
Ashley ArmsCharleston100 / 100201820324%
Oakside ApartmentsJohns Island38 / 38201820329%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (15)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
670 King St Apartments (Was Crosstown Apts)Charleston40 / 40199620259%No
Enston HomeCharleston58 / 58199620259%Nononprofit sponsor
Lincolnville Elderly ApartmentsLincolnville39 / 39199920289%Nononprofit sponsor
Nunan Street ApartmentsCharleston20 / 20199920284% and 9%Nononprofit sponsor
Mayflower CourtCharleston14 / 14200020299%Nononprofit sponsor
Willow TraceNorth Charleston56 / 56200320329%No
Birchwood ApartmentsNorth Charleston64 / 64200420339%No
King's CrossingCharleston48 / 48200420339%No
North Central ApartmentsCharleston35 / 35200420339%Nononprofit sponsor
Osprey Place ApartmentsNorth Charleston72 / 108200420339%No
Phoenix ApartmentsNorth Charleston16 / 16200420334% and 9%No
Radcliffe ManorCharleston63 / 63200420334% and 9%No
Sea IslandJohns Island47 / 47200420339%Nononprofit sponsor
Shady Grove ApartmentsCharleston71 / 71200520349%Nononprofit sponsor
The Gardens at MontagueNorth Charleston64 / 64200520349%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 15; 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 Charleston County's 20 qualified census tracts on HUD's 2027 list (check an address).

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