Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.15 Multiple-family Housing Property Tax Exemption

Section 08.15.020 Definitions

As used in this chapter:

1. “affordable housing” means residential housing that is rented by a person or household whose monthly housing costs, including utilities other than telephone, do not exceed thirty percent of the household’s monthly income.

1. 1. For the purposes of housing intended for owner occupancy, “affordable housing” means residential housing that is within the means of low or moderate-income households;

2. "assessor" means the Spokane county assessor;

3. "council" means the Spokane city council;

4. "director" means the director of the City's planning department or any other City office, department or agency that shall succeed to its functions with respect to this chapter, or their authorized designee;

5. “household” means a single person, family or unrelated persons living together;

6. ”low-income household” means a single person, family or unrelated persons living together whose adjusted income is at or below eighty percent of the median family income adjusted for family size, for the county, city, or metropolitan statistical area where the project is located, as reported by the United States department of housing and urban development.

7. “moderate-income household” means a single person, family or unrelated persons living together whose adjusted income is more than eighty percent but is at or below one hundred fifteen percent of the median family income adjusted for family size, for the county, city, or metropolitan statistical area where the project is located, as reported by the United States department of housing and urban development.

8. "multi-family housing" means a building or group of buildings having four or more dwelling units designed for permanent residential occupancy resulting from new construction or rehabilitation or conversion of vacant, underutilized or substandard buildings to multi-family housing and does not include transient accommodations, including hotels, motels or short-term rentals regulated under Chapter 10.52 SMC, Chapter 17C.316 SMC or other applicable regulations;

1. "owner" means the property owner of record;

10. "permanent residential occupancy" means multi-family housing that provides either rental or owner occupancy on a nontransient basis.

1. 1. This includes owner-occupied or rental accommodation that is leased for a period of at least one month.

1. 2. This excludes hotels and motels that predominately offer rental accommodation on a daily or weekly basis and short-term rentals regulated under Chapter 10.52 SMC, Chapter 17C.316 SMC or other applicable regulations.

11. "rehabilitation improvements" means modifications to an existing:

1. 1. structure the residential portion of which has been vacant for at least twelve months prior to application for exemption under this chapter, that are made to achieve a condition of substantial compliance with the applicable building and construction codes contained in Title 11 SMC and all applicable uniform codes adopted pursuant to Title 11 SMC; or

1. 2. occupied residential structure or mixed use structure that contains occupied residential units, that add at least four multifamily housing units;

12. "residential targeted area" means an area within an urban center that has been so designated by the council pursuant to this chapter;

13. "substantial compliance" means compliance with the applicable building and construction codes contained in Title 11 SMC and all applicable uniform codes adopted pursuant to Title 11 SMC that is typically required for rehabilitation as opposed to new construction;

14. "urban center" means a compact identifiable district where urban residents may obtain a variety of products and services and which must contain:

1. 1. several existing or previous, or both, business establishments that may include but are not limited to shops, offices, banks, restaurants, governmental agencies;

1. 2. adequate public facilities including streets, sidewalks, lighting, transit, domestic water and sanitary sewer systems; and

1. 3. a mixture of uses and activities that may include housing, recreation and cultural activities in association with either commercial or office, or both, use.

Date Passed: Monday, August 15, 2022

Effective Date: Sunday, September 25, 2022

ORD C36243 Section 2