Jefferson County, Texas · Year 15 and Year 30

Year 15 and Year 30 tax credit properties in Jefferson County, Texas

13 monitored tax credit properties in Jefferson County (1,305 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 11 (1,834 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2024, with 2. Most are in Beaumont, Port Arthur, China.

13at Year 15, 2022-2034
11at Year 30, 2022-2034
0Year 15 properties with tax-exempt bonds
0Year 30 properties with a longer term reported to HUD

24 properties.

Download CSV Whole state, every column. The filtered list downloads as CSV once the list loads.

Year 15 window compliance period ends 2022 to 2034 (13)

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes
Seville Row ApartmentsBeaumont90 / 9020082022No
Timbers Edge ApartmentsBeaumont150 / 150200920234%No
Gardens at SiennaBeaumont115 / 12020102024No
Legacy Senior Housing of Port ArthurPort Arthur / 12620102024
Gracelake TownhomesBeaumont128 / 12820112025No
CrossingBeaumont150 / 15020122026No
Azure PointeBeaumont140 / 14020132027No
Park CentralPort Arthur168 / 184201520294%No
Providence on MajorBeaumont108 / 12820152029No
Cypress PlaceBeaumont / 7620162030No
The CarlyleChina80 / 8020172031No
Place of GraceBeaumont102 / 12820182032No
Retreat West BeaumontBeaumont74 / 98202020349%

Year 30 window 30-year minimum extended use ends 2022 to 2034 (11)

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD notes
Pine Club ApartmentsBeaumont232 / 232199620254%No
Villas of SunnysideBeaumont100 / 144199620259%No
Starcrest ApartmentsBeaumont150 / 15020022031
Port Arthur TownhomesPort Arthur104 / 104200320329%No
The Greens on Turtle CreekPort Arthur84 / 84200320329%No
Gateway Village SeniorsBeaumont110 / 116200420339%No
Shire ApartmentsPort Arthur310 / 310200420334%Yes
Cedarridge ApartmentsPort Arthur160 / 200200520349%No
Crystalcreek Park ApartmentsPort Arthur162 / 202200520349%No
Heatherbrook ApartmentsPort Arthur256 / 256200520344%Yes
Pebble Creek ApartmentsPort Arthur166 / 208200520349%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 11; 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 Jefferson County's 24 qualified census tracts on HUD's 2027 list (check an address).

More Jefferson County data

Buying or recapitalizing a Year 15 property?

Acquisition, bond, bridge and permanent debt for Jefferson County buyouts and resyndications.

Get a financing quote