Year 15 exit options and key dates
year15_exit_optionsThe five Year 15 paths for a LIHTC property (investor buyout, right of first refusal, sale, qualified contract, resyndication) with the statutory price rules as this site publishes them, and, given a placed-in-service year, the credit period, compliance end, qualified contract and right of first refusal dates and extended-use end.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| extended_use_end_year | No | Extended use end year in the recorded agreement, if known and later than the federal minimum. | |
| placed_in_service_year | No | Year the building was placed in service, e.g. 2012. Omit for the exit paths only. | |
| credits_start_next_year | No | True if the owner elected on Form 8609 to start credits the year after placed in service. |