Sevier County, Tennessee · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Sevier County, Tennessee

10 monitored tax credit properties in Sevier County (630 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 2 (96 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2034, with 5. Most are in Sevierville, Pigeon Forge, Seymour.

10at Year 15, 2022-2034
2at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

12 properties.

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Year 15 window compliance period ends 2022 to 2034 (10)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Gist Creek ApartmentsSevierville48 / 4820102024TCEPNo
Dogwood Ridge ApartmentsSevierville54 / 5420112025TCEPNo
Highland Ridge ApartmentsSevierville88 / 8820132027No
Knob Ridge ApartmentsSeymour / 4820132027No
Riverside VillageSevierville32 / 32201920339%
Forest CoveSevierville96 / 96202020349%
Gateview Ridge ApartmentsSevierville88 / 88202020349%nonprofit sponsor
Matthew ManorKodak56 / 56202020349%nonprofit sponsor
Pickens Way ApartmentsSevierville88 / 88202020349%nonprofit sponsor
Watson Glades PlaceGatlinburg80 / 80202020349%nonprofit sponsor

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Riverpark Apartments ISevierville46 / 46199720264% and 9%No
Meadow Creek ApartmentsPigeon Forge50 / 50199920284% 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 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 Sevier County's 3 qualified census tracts on HUD's 2027 list (check an address).

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