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license: other
license_name: tensorust-sample-license
license_link: https://tensorust.com/datasets/lihtc-year15/
pretty_name: "LIHTC Year-15 Exits (free sample)"
language:
- en
tags:
- tensorust
- sample
- property-and-housing
- government-data
- finance
size_categories:
- n<1K
configs:
- config_name: sample
data_files:
- split: train
path: sample.csv
- config_name: summary
data_files:
- split: train
path: summary_by_state.csv
---
# LIHTC Year-15 Exits: free sample (Tensorust LLC)
9,752 tax credit properties hit year 15 and 10,115 hit the end of extended use between 2025 and 2031.
**Headline:** Every project in HUD's LIHTC database (55,345) with its year-15 date (end of the IRS compliance period, when investors exit and the general partner can buy or sell) and its year-30 or reported extended-use end (when affordability can lapse).
This repository is a **free teaser**, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has **55,345 rows** and is sold by Tensorust LLC: **[https://tensorust.com/datasets/lihtc-year15/](https://tensorust.com/datasets/lihtc-year15/)**.
## Files here
| file | what it is |
|---|---|
| `sample.csv` | 25 rows of the full file (the same sample shown on tensorust.com) |
| `summary_by_state.csv` | row counts and totals by state across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |
## Summary by state (largest groups)
| State | rows | Low-income units |
|---|---|---|
| CA | 5,185 | 406,387 |
| NY | 4,144 | 279,060 |
| TX | 2,999 | 267,657 |
| NC | 2,900 | 116,012 |
| OH | 2,142 | 129,302 |
| PA | 2,025 | 63,914 |
| MO | 1,930 | 73,324 |
| NJ | 1,760 | 112,616 |
| MI | 1,720 | 102,165 |
| GA | 1,666 | 96,152 |
| FL | 1,571 | 205,070 |
| IL | 1,556 | 107,875 |
| TOTAL | 55,345 | 3,404,162 |
Full table: `summary_by_state.csv`.
## What the full file has
- 55,345 rows
- Key fields: hud_id, project, address, city, state, zip, census_tract_2020, lat, lon, total_units
- Parquet and CSV, a README with sources, method and limits, and the build script
- Free 25-row sample (no personal contact data)
Coverage: All 55,345 projects in the HUD LIHTC database (placed in service 1987-2023). HUD LIHTC database release of Apr 30, 2026 (projects placed in service through 2023); exit stages computed for Nov 2026.
### Columns in the full file
| column | meaning |
|---|---|
| `hud_id` | HUD project id |
| `project` | Project name |
| `address` | Project address |
| `city` | City |
| `state` | State |
| `zip` | ZIP |
| `census_tract_2020` | 2020 census tract FIPS |
| `lat` | Latitude |
| `lon` | Longitude |
| `total_units` | Total units |
| `low_income_units` | Low-income units |
| `year_allocated` | Allocation year |
| `year_placed_in_service` | Placed in service year |
| `pis_basis` | Basis of the year-15 math |
| `year15` | Last year of the 15-year compliance period |
| `year30` | Last year of the 30-year minimum commitment |
| `affordability_years_reported` | Affordability period years reported by the state (if any) |
| `extended_use_end` | Extended use end: reported period if 30+ years, else year 30 |
| `exit_stage` | Where the property stands in 2026 |
| `annual_credit_allocation` | Annual credit allocation amount ($) |
| `credit_type` | Credit type |
| `bond_financed` | Tax-exempt bond financed |
| `nonprofit_sponsor` | Nonprofit sponsor |
| `resyndicated` | Resyndicated (new credits on an existing property) |
| `rural_rd_515` | USDA RD Section 515 financing |
| `hud_rental_assistance` | HUD Multifamily rental assistance |
| `qct` | In a qualified census tract |
| `dda` | In a difficult development area |
| `no_longer_monitored` | State reports the property is no longer monitored for LIHTC |
## Get the full file
| tier | price | includes |
|---|---|---|
| State exit list | $400 | Every property in up to 3 states reaching year 15 or extended-use end in 2025-2031, with all fields. |
| National exit file | $1,900 | All 55,345 projects with exit dates, stages, CSV and Parquet. |
| National file with annual updates | $4,500 a year | The national file re-run on each HUD release, with a year-ahead exit calendar, for 12 months. |
Email **mattbusel@tensorust.com** with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: [https://tensorust.com/datasets/lihtc-year15/](https://tensorust.com/datasets/lihtc-year15/). All datasets: https://tensorust.com/datasets/
## Method and limits
Year 15 = placed-in-service year + 14 (15 taxable years including the first); year 30 = PIS + 29. Where PIS is missing, allocation year + 2 is used and marked. If the state reports an affordability period of 30+ years, the extended use end uses it.
Not a list of properties that will convert: many stay affordable by covenant, state rules, or nonprofit ownership, and qualified contracts are limited. Not owner contact data. Properties placed in service after 2023 are not in HUD's release yet.
## Sources
- HUD LIHTC Database (huduser.gov, lihtcpub.zip, Apr 2026 release)
## License
The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/lihtc-year15/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.
Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com
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