City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.15
Section 08.15.100
 

Title 08 Taxation and Revenue

Chapter 08.15 Multiple-family Housing Property Tax Exemption

Section 08.15.100 Annual Certification and Affordability Certification
  1. Within thirteen (13) months of the tax exemption beginning and each year thereafter on February 1, for the tax exemption period, the property owner shall file a certification with the director, verified upon oath or affirmation, which shall contain such information as the director may deem necessary or useful, and shall include the following information:
  1. A statement of occupancy, use of the property/unit, income and rents for qualifying 12-year and 20-year and vacancy of the multi-family units during the previous year.
  1. A certification that the property has not changed use and, if applicable, that the property has been in compliance with the affordable housing requirements as described in SMC 8.15.090 since the date of filing of the final certificate of tax exemption, and continues to be in compliance with the contract with the City and the requirements of this chapter; and
  1. If the property owner rents the affordable multi-family housing units, the property owner shall file with the City a report indicating the household income, rent and utility cost, of each qualifying as low and moderate-income in order to comply with requirement of SMC 8.15.090(A)(2)(b) and RCW 84.14.020(1)(ii)(B).
  1. The required annual reports shall be on a form provided by the City and shall be signed by the tenants.
  1. Information on the incomes, rents, and utility costs of occupants of affordable units shall be included with the application for the final certificate of tax exemption, and shall continue to be included with the annual report for each property during the exemption period.
  1. A description of any improvements or changes to the property made after the filing of the final certificate or last declaration, as applicable.
  1. Failure to submit the annual report and declaration may result in cancellation of the tax exemption.

Date Passed: Monday, August 15, 2022

Effective Date: Sunday, September 25, 2022

ORD C36243 Section 10