Year 15 Toolkit for New York City

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A toolkit offering guidance to Low-Income Housing Tax Credit developers who are preparing for a Year 15 repositioning.

Year 15 is the last year of the initial tax-credit compliance period, and investors generally seek to exit the project the following year. Students from New York University's Wagner School of Public Service and Enterprise New York staff created a Year 15 toolkit in collaboration with HPD. The toolkit provides guidance to LIHTC developers who are preparing for a Year 15 repositioning. It encourages developers to examine their projects in the 3-5 years preceding Year 15 and ensure that they understand the available HPD programs as well as the steps necessary for a smooth repositioning. Although focused on New York City programs, the Year 15 toolkit can serve as a resource for other locales as well.

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