West Virginia · Year 15 and Year 30

LIHTC Year 15 and Year 30 properties in West Virginia

127 monitored West Virginia tax credit properties, with 5,726 low-income units, reach the end of their 15-year compliance period between 2022 and 2034, and 104 (4,046 low-income units) reach the 30-year federal minimum for extended use in the same years. Kanawha County (23), Wood County (11), Cabell County (9) have the most at Year 15.

127at Year 15, 2022-2034
104at Year 30, 2022-2034
3Year 15 properties with tax-exempt bonds
93Year 15 properties with 9% credits

By county

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CountyYear 15Low-income unitsYear 30Low-income units
Barbour County11000
Berkeley County47098602
Boone County13200
Braxton County123124
Cabell County93904142
Fayette County295378
Gilmer County1000
Greenbrier County310420
Hampshire County00149
Hancock County132282
Hardy County00149
Harrison County61936253
Jackson County376150
Jefferson County31677296
Kanawha County238687134
Lewis County14810
Lincoln County26900
Logan County13600
Marion County41864148
Marshall County1193132
Mason County148132
McDowell County001101
Mercer County3113366
Mineral County31102115
Mingo County00116
Monongalia County52863146
Morgan County00163
Nicholas County0010
Ohio County83623116
Pleasants County0010
Preston County2803132
Putnam County51965258
Raleigh County42635166
Randolph County116144
Roane County12400
Summers County160111
Taylor County13210
Tucker County13100
Tyler County12400
Upshur County28200
Wayne County4123218
Webster County00124
Wetzel County14800
Wirt County13000
Wood County114015159
Wyoming County00268
County not listed by HUD434010472

By year

Ends2022202320242025202620272028202920302031203220332034
Year 15 properties67141731413101086109
Year 30 properties3754711912897139

Property list

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Year 15 window compliance period ends 2022 to 2034

PropertyCityLow-income / total unitsPlaced in serviceCompliance period endsCreditBondsHUD notes

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

PropertyCityLow-income / total unitsPlaced in service30-year minimum endsCreditBondsHUD 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.

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