Wakefield District Housing (WDH) will build the apartments on the corner of Newport Street in Pontefract, where the town's firefighters used to be based.
The flats will be a mixture of one and two-bed dwellings and will be built across a three storey block over the next year, after Wakefield Council gave the scheme planning permission earlier this month.
There were no objections to the plans.
The council case officer who approved the plans, said in his written verdict that the site was considered to be an "appropriate location" for residential use.
He said: "The development scheme proposed would provide for an efficient use of land, an appropriate housing mix, safe access, adequate parking and amenity space.
"The design of the development is considered to be of a good quality and to provide for a good standard of amenity for prospective residents."
WDH said in its application that the majority of the flats will be occupied by tenants it houses elsewhere, on a block it described as being "beyond economic repair".
However, WDH declined to confirm where that block is, when approached in by the Local Democracy Reporting Service in May.
Local Democracy Reporting Service