Union County, South Carolina · Year 15 and Year 30

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

4 monitored tax credit properties in Union County (238 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 2 (85 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 2. All are in Union.

4at Year 15, 2022-2034
2at Year 30, 2022-2034
2Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

6 properties.

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Year 15 window compliance period ends 2022 to 2034 (4)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Buena Vista Apartments Phase IIUnion96 / 96201020244%Yes
Woodlawn Manor ApartmentsUnion24 / 24201020244%Yes
Brittany ManorUnion78 / 78201220264% and 9%No
Keenan Oaks M15-Sg450995Union40 / 40201720319%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (2)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Fairforest ApartmentsUnion45 / 45199420239%No
Union Mill CrossingUnion40 / 40200520349%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 2; 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 Union County's 2 qualified census tracts on HUD's 2027 list (check an address).

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