Box Elder County, Utah · Year 15 and Year 30
Year 15 and Year 30 tax credit properties in Box Elder County, Utah
7 monitored tax credit properties in Box Elder County (323 low-income units) reach the end of the 15-year compliance period between 2022 and 2034, and 5 (147 low-income units) reach the 30-year federal minimum for extended use. The busiest Year 15 is 2025, with 3. Most are in Brigham City, Tremonton.
12 properties.
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Year 15 window compliance period ends 2022 to 2034 (7)
| Property | City | Low-income / total units | Placed in service | Compliance period ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Ashfield Apartments | Tremonton | 48 / 48 | 2011 | 2025 | 9% | ||
| Cottonwood Grove | Brigham City | 55 / 56 | 2011 | 2025 | 9% | No | |
| Cottonwood Grove II | Brigham City | 56 / 56 | 2011 | 2025 | 9% | No | |
| Brigham Place Apartments | Brigham City | 72 / 72 | 2012 | 2026 | 4% | No | |
| Woodlands Senior Apartments | Brigham City | 47 / 47 | 2012 | 2026 | 9% | No | |
| Brigham Place - II | Brigham City | 42 / 48 | 2018 | 2032 | 9% | ||
| Brigham Street | Brigham City | 3 / 3 | 2019 | 2033 | 9% |
Year 30 window 30-year minimum extended use ends 2022 to 2034 (5)
| Property | City | Low-income / total units | Placed in service | 30-year minimum ends | Credit | Bonds | HUD notes |
|---|---|---|---|---|---|---|---|
| Foothill Manor I | Brigham City | 14 / 14 | 1994 | 2023 | 4% | No | |
| Foothill Manor II | Brigham City | 14 / 14 | 1994 | 2023 | 4% | No | |
| Tremonton Village Apartments | Tremonton | 24 / 24 | 1998 | 2027 | 4% | No | |
| Brittany Greens Apartments | Brigham City | 80 / 90 | 2000 | 2029 | 9% | No | |
| Box Elder Commons | Brigham City | 15 / 16 | 2001 | 2030 | 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 5; 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 Box Elder County's 1 qualified census tracts on HUD's 2027 list (check an address).
More Box Elder County data
- Box Elder County 2026 income and rent limitsHUD MTSP
- Utah Year 15 and Year 30 listall counties
- QCT and DDA lookup2027 lists
- All statescompare
Buying or recapitalizing a Year 15 property?
Acquisition, bond, bridge and permanent debt for Box Elder County buyouts and resyndications.