Asset Management >
Expired Tax Credit Properties
Sections 42(h)(6)(E)-(K) of the Internal Revenue Code
(“Code”) allows an owner of a tax credit property, anytime after the
completion of the fifteenth (15th) year of the compliance period through the
end of the extended use period under the Land Use Restriction Agreement, to
request that the Commission present a “qualified contract” for the purchase
of the Property.
Privately owned Expired Tax Credit Properties for sale will be listed on the
website for a minimum of 90 days. To obtain additional information,
interested parties should contact the owner representative at the contact
information provided with each listing.