City of Spokane

Spokane Municipal Code

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 thirty days of the anniversary of the date the final certificate of tax exemption was recorded at the County and each year thereafter, 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 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 of each initial tenant qualifying as low and moderate-income in order to comply with the twenty percent requirement of SMC 8.15.090(A)(2)(b) and RCW 84.14.020(1)(ii)(B).
      1. The reports shall be on a form provided by the City and shall be signed by the tenants.
      1. Information on the incomes 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 declaration may result in cancellation of the tax exemption.


Date Passed: Monday, August 21, 2017

Effective Date: Saturday, October 7, 2017

ORD C35524 Section 8