Year 15 Dispositions

When the 15-year compliance period is complete, the investor typically no longer has an economic interest in the investment, and would like to dispose of the investment. Since 2002, Enterprise has worked with investors and sponsors on disposition strategies for LIHTC projects. These include:

  • Multifamily
  • Inner-city scattered-site
  • Mixed-use
  • Mixed-income
  • Lease purchase

In most cases, the investor’s interest in the partnership was transferred to the nonprofit sponsor following the expiration of the LIHTC compliance period. In addition to guiding year 15 transactions with its own partners and sponsors, Enterprise also provides training, refinancing and resyndication for LIHTC properties reaching the end of the tax credit compliance period.

Year 15 Resources

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