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    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
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        <entityName>Legacy Oaks Senior Tax Credit, LLC</entityName>
        <issuerAddress>
            <street1>2181 NEWMARKET PARKWAY, SE</street1>
            <city>MARIETTA</city>
            <stateOrCountry>GA</stateOrCountry>
            <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
            <zipCode>30067-8770</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>678-303-3838</issuerPhoneNumber>
        <jurisdictionOfInc>GEORGIA</jurisdictionOfInc>
        <issuerPreviousNameList>
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        <edgarPreviousNameList>
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        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
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            <value>2010</value>
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                <middleName>BARRY</middleName>
                <lastName>TEAGUE</lastName>
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                <city>MARIETTA</city>
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                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30067-8770</zipCode>
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                <relationship>Director</relationship>
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            <relationshipClarification>MANAGER AND PRESIDENT</relationshipClarification>
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        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Other Investment Fund</investmentFundType>
                <is40Act>false</is40Act>
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        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
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        <federalExemptionsExclusions>
            <item>06</item>
            <item>46</item>
            <item>3C</item>
            <item>3C.1</item>
        </federalExemptionsExclusions>
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            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
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        <durationOfOffering>
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        <typesOfSecuritiesOffered>
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            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>LIMITED LIABILITY COMPANY MEMBERSHIP INTERESTS</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
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            <clarificationOfResponse></clarificationOfResponse>
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        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
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            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>75000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
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            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
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        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
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            <clarificationOfResponse></clarificationOfResponse>
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        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>71800</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Legacy Oaks Senior Tax Credit, LLC</issuerName>
                <signatureName>/s/ Monte C. Johnson</signatureName>
                <nameOfSigner>Monte C. Johnson</nameOfSigner>
                <signatureTitle>Chief Operating Officer</signatureTitle>
                <signatureDate>2011-11-08</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
