South Dakota · Year 15 and Year 30
LIHTC Year 15 and Year 30 properties in South Dakota
79 monitored South Dakota tax credit properties, with 3,345 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 67 (2,057 low-income units) reach the 30-year federal minimum for extended use in the same years. Minnehaha County (40), Pennington County (8), Brown County (7) have the most at Year 15.
By county
| County | Year 15 | Low-income units | Year 30 | Low-income units |
|---|---|---|---|---|
| Beadle County | 2 | 63 | 0 | 0 |
| Brookings County | 1 | 36 | 2 | 58 |
| Brown County | 7 | 261 | 1 | 42 |
| Brule County | 0 | 0 | 1 | 16 |
| Butte County | 0 | 0 | 1 | 24 |
| Charles Mix County | 0 | 0 | 4 | 76 |
| Clay County | 1 | 40 | 3 | 94 |
| Codington County | 2 | 66 | 3 | 75 |
| Corson County | 1 | 20 | 0 | 0 |
| Custer County | 0 | 0 | 2 | 40 |
| Davison County | 3 | 166 | 2 | 63 |
| Dewey County | 0 | 0 | 1 | 15 |
| Grant County | 0 | 0 | 1 | 8 |
| Lawrence County | 2 | 58 | 3 | 62 |
| Lincoln County | 2 | 86 | 4 | 196 |
| Meade County | 0 | 0 | 3 | 80 |
| Minnehaha County | 40 | 1,819 | 18 | 663 |
| Pennington County | 8 | 398 | 4 | 241 |
| Roberts County | 1 | 21 | 0 | 0 |
| Todd County | 1 | 15 | 0 | 0 |
| Union County | 1 | 39 | 0 | 0 |
| Walworth County | 1 | 32 | 0 | 0 |
| Yankton County | 5 | 164 | 3 | 77 |
| Ziebach County | 0 | 0 | 1 | 26 |
| County not listed by HUD | 1 | 61 | 10 | 201 |
By year
| Ends | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year 15 properties | 11 | 6 | 6 | 8 | 8 | 5 | 6 | 5 | 2 | 9 | 3 | 5 | 5 |
| Year 30 properties | 1 | 5 | 4 | 1 | 5 | 7 | 4 | 4 | 5 | 7 | 10 | 9 | 5 |
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 South Dakota data
- LIHTC in South Dakotaagency, QAP, 2026 ceiling
- Qualified contract pricetool
- Year 15 exits and ROFRguide
- South Carolinaprevious
- Tennesseenext
- All statescompare
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