LIHTC Extended Use Period Properties for Sale
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.