HomeMy WebLinkAboutReg 2023-08-21 Item 7B - Ordinance - Multi-Family Tax Exemption (MFTE)COUNCIL AGENDA SYNOPSIS
Initials
Meeting Date
Prepared by
Mayor's review
Council review
7/24/23
DCS
8/14/23
DCS
8/21/23
DCS
ITEM INFORMATION
ITEM No.
7.B.
STAFF SPONSOR: DEREK SPECK
ORIGINAL AGENDA DATE: 7/24/23
AGENDA ITEM TITLE Multi -family Property Tax Exemption Resolution of Intent
CATEGORY ® Discussion
Mtg Date 7/24/23
❑ Motion
Mtg Date
® Resolution
Mtg Date 7/24/23
® Ordinance
Mtg Date 8/21/23
❑ Bid Award
Mtg Date
® Public Hearing
Mtg Date 8/14/23
❑ Other
Mtg Date
SPONSOR ® Council ❑ Mayor ❑ Admin Svcs ❑ DCD ❑ Finance ❑ Fire ❑ Pe R ❑ Police ❑ PW
SPONSOR'S
SUMMARY
The Council is being asked to hold a public hearing and consider an ordinance designating
the Southcenter area as a residential targeted area and amending the multi -family
property tax exemption program.
REVIEWED BY
❑ Trans&Infrastructure Svcs ❑ Community Svcs/Safety ❑ Finance & Governance ® Planning & Community Dev.
❑ LTAC
DATE: 7/17/23
❑ Arts Comm.
❑ Parks Comm. ❑ Planning Comm.
COMMITTEE CHAIR: HOUGARDY
RECOMMENDATIONS:
SPONSOR/ADMIN. Mayor's Office/Economic Development Division
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED
$0
AMOUNT BUDGETED APPROPRIATION REQUIRED
$0 $0
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
7/24/23
Approved a Resolution of Intent
8/14/23
Forwarded ordinance to next regular meeting
8/21/23
MTG. DATE
ATTACHMENTS
7/24/23
Informational Memorandum dated 7/11/23
Resolution with Exhibit A - Southcenter Residential Targeted Area map
Minutes from the 7/17 PCD Committee meeting
8/14/23
Informational Memorandum dated 8/8/23
Draft Ordinance with Exhibit A - Southcenter Residential Targeted Area map
8/21/23
Draft ordinance (Revised after 8/14/23 Committee of the Whole meeting)
75
76
NOTE: Shaded text reflects changes made after discussion at
the 8/15/23 Committee of the Whole meeting.
See page 5.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2462,
AS CODIFIED IN VARIOUS SECTIONS OF TUKWILA MUNICIPAL
CODE (TMC) CHAPTER 3.90, AND ORDINANCE NOS. 2538 §1
AND 2665 §2, AS CODIFIED IN TMC SECTION 3.90.060;
ESTABLISHING TMC SECTION 3.90.120; TO EXPAND THE
RESIDENTIAL TARGETED AREA, AMEND ELIGIBILITY
CRITERIA, AND ALLOW A NEW APPLICATION PERIOD FOR
MULTI -FAMILY RESIDENTIAL PROPERTY TAX EXEMPTIONS;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, chapter 84.14 RCW authorizes cities to provide for exemptions from ad
valorem property taxation on qualified multi -family housing developments located in
designated residential targeted areas in order to encourage more desirable and
convenient residential units in urban centers; and
WHEREAS, the King County Countywide Planning Policies (KCCPP), developed
pursuant to the Washington State Growth Management Act, have established standards
for cities to plan for their share of regional growth and affordable housing; and
WHEREAS, in order to establish a multi -family property tax exemption program, the
City must designate one or more residential targeted areas within which qualified projects
may apply for tax exemption; and
WHEREAS, the Southcenter area includes the Tukwila South Overlay zone, which
has capacity for new development, and the Tukwila Urban Center zone, which is one of
the region's designated urban growth centers and has access to high capacity transit;
and
WHEREAS, the City intends to assist in achieving its residential growth targets and
goals in the City's Housing and Urban Center Element of the City's Comprehensive Plan
by encouraging new multi -family housing in the Southcenter area; and
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WHEREAS, the Southcenter area currently lacks sufficient available, desirable, and
convenient residential housing available to all ages, including affordable housing, to meet
the needs of the public who would be likely to live and work in the area, if affordable,
desirable, attractive, and livable places were available; and
WHEREAS, thousands of people who work in the Southcenter area are unable to live
near their jobs due to a lack of quality workforce housing and, as a result, these individuals
commute to and from work, resulting in additional vehicles on regional roadways and
adding more greenhouse gas emissions to the atmosphere; and
WHEREAS, the tax incentive provided by chapter 84.14 RCW encourages increased
residential opportunities, including affordable housing opportunities, and will stimulate the
construction of new multi -family housing within the residential targeted area and will
benefit and promote public health, safety, and welfare by encouraging residential
development and redevelopment of that area of the City; and
WHEREAS, a limited multi -family property tax exemption program in the Southcenter
area may assist in allowing workers to live closer to their jobs; and
WHEREAS, the City's multi -family property tax incentive regulations were adopted by
the Tukwila City Council in Ordinance No. 2462 on December 1, 2014, and amended by the
City Council on May 15, 2017 by Ordinance No. 2538 and on December 6, 2021 by
Ordinance No. 2665; and
WHEREAS, the City Council passed Resolution No. 2075 on July 24, 2023, stating
its intent to expand the boundaries of the residential targeted area within the Tukwila
Urban Center zone to include all of the Tukwila Urban Center zone and designate the
Tukwila Urban Center zone and the Tukwila South Overlay zone as the "Southcenter
residential targeted area," for the purposes of establishing a multi -family property tax
exemption program per chapter 84.14 RCW; and
WHEREAS, on August 14, 2023, the Tukwila City Council, after giving public notice
consistent with RCW 84.14.040, held a public hearing to consider adoption of the proposed
ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Designation of Residential Targeted Area. The City Council hereby
designates the boundaries of the Tukwila Urban Center zone and the Tukwila South
Overlay zone, as shown on maps attached hereto and incorporated herein by reference
as Exhibit A and as further specified in Tukwila Municipal Code (TMC) Section 3.90.030,
as the Southcenter residential targeted area.
Section 2. TMC Section 3.90.010 Amended. Ordinance No. 2462 §3, as codified at
Tukwila Municipal Code (TMC) Section 3.90.010, "Purpose," is hereby amended to read
as follows:
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3.90.010 Purpose
The purposes of this chapter are:
1. To encourage increased residential opportunities, including affordable
housing opportunities, and to stimulate the construction of new multi -family housing within
the Southcenter area.
2. To accomplish the planning goals required under the Washington State
Growth Management Act, chapter 36.70A RCW, and the King County Countywide
Planning Policies as implemented by the City's Comprehensive Plan.
Section 3. TMC Section 3.90.020 Amended. Ordinance No. 2462 §4, as codified
at Tukwila Municipal Code (TMC) Section 3.90.020, "Definitions," is hereby amended to
read as follows:
3.90.020 Definitions
As used in this chapter, unless the context or subject matter clearly requires otherwise,
the words or phrases defined in this section shall have the indicated meanings:
A. "Administrator" shall mean the Economic Development Administrator of the City
of Tukwila or his/her designee.
B. "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 30 percent of the household's monthly income. 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.
C. "Household" means a single person, family, or unrelated persons living together.
D. "Low-income household" means a single person, family, or unrelated persons
living together whose adjusted income is at or below 80 percent of the median family
income, adjusted for family size, for the county where the project is located, as reported
by the United States Department of Housing and Urban Development.
E. "Moderate -income household" means a single person, family, or unrelated
persons living together whose adjusted income is more than 80 percent but is at or below
115 percent of the median family income, adjusted for family size, for the county where
the project is located, as reported by the United States Department of Housing and Urban
Development.
F. "Multi -family housing" means a building having four or more dwelling units not
designed or used as transient accommodations and not including hotels and motels.
Multi -family units may result from new construction or rehabilitation or conversion of
vacant, underutilized, or substandard buildings to multi -family housing.
G. "Owner" means the property owner of record.
H. "Owner occupied" means a residential unit that is rented for fewer than 30 days
per calendar year.
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I. "Permanent residential occupancy" means multi -family housing that is either
owner occupied or rented for periods of at least one month.
J. "Residential targeted area" means the area within the boundary as designated
by TMC Section 3.90.030.
K. "Urban Center" means a compact, identifiable district where urban residents may
obtain a variety of products and services. An urban center must contain:
1. Several existing or previous, or both, business establishments that may
include but are not limited to shops, offices, banks, restaurants, governmental agencies;
2. Adequate public facilities including streets, sidewalks, lighting, transit,
domestic water, and sanitary sewer systems; and
3. A mixture of uses and activities that may include housing, recreation, and
cultural activities in association with either commercial or office or both uses.
Section 4. TMC Section 3.90.030 Amended. Ordinance No. 2462 §5, as codified
at Tukwila Municipal Code (TMC) Section 3.90.030, "Residential Targeted Area – Criteria
– Designation – Recession," is hereby amended to read as follows:
3.90.030 Residential Targeted Area — Criteria — Designation — Recession
A. The boundaries of the residential targeted area are the Tukwila Urban Center
zone and the Tukwila South Overlay zone, as shown in Figure 3-1.
B. If a part of any legal lot is within the residential targeted area, then the entire lot
shall be deemed to lie within such residential targeted area.
Section 5. TMC Section 3.90.060 Amended. Ordinance Nos. 2462 §8, 2538 §1,
and 2665 §2, as codified at TMC Section 3.90.060, "Application Procedure – Fee," are
hereby amended to read as follows:
3.90.060 Application Procedure—Fee
A. The owner of property applying for exemption under this chapter shall submit an
application to the Administrator, on a form established by the Administrator. The owner
shall verify the contents of the application by oath or affirmation. The application shall
contain the following information:
1. A brief written description of the project, including phasing if applicable, that
states which units are proposed for the exemption and whether the request is for 8 or 12
years.
2. Preliminary schematic site and floor plans of the multi -family units and the
structure(s) in which they are proposed to be located.
3. A table of all units in the project listing unit number, square footage, unit
type (studio, one bedroom, etc.), and indicating those proposed for the exemption.
4. If applicable, information describing how the applicant will comply with the
affordability requirements in TMC Sections 3.90.040 and 3.90.050.
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5. A statement from the owner acknowledging the potential tax liability when
the property ceases to be eligible for exemption under this chapter.
6. Any other information deemed necessary or useful by the Administrator.
B. At the time of application under this section, the applicant shall pay to the City
an initial application fee of $1,000 or as otherwise established by ordinance or resolution.
If the application is denied, the City may retain that portion of the application fee
attributable to its own administrative costs and refund the balance to the applicant.
C. The complete application shall be submitted any time before, but no later than,
the date the certificate of occupancy is issued under Title 16 of the Tukwila Municipal
Code.
D. The City will no longer accept applications after December 31, 2028, or if the
total number of proposed units in pending and approved applications exceeds 800.
Section 6. TMC Section 3.90.070 Amended. Ordinance No. 2462 §9, as codified
at TMC Section 3.90.070, "Application Review – Issuance of Conditional Certificate –
Denial – Appeal," subparagraph A, is hereby amended to read as follows:
3.90.070 Application Review — Issuance of Conditional Certificate — Denial —
Appeal
A. The Administrator shall approve or deny an application under this chapter within
90 days of receipt of the complete application. The Administrator shall use the criteria
listed in TMC Chapter 3.90 and Chapter 84.14 RCW to review the proposed application.
If the application is approved, the owner shall enter into a contract with the City regarding
the terms and conditions of the project and eligibility for exemption under this Chapter.
The Mayor shall be the authorized signatory to enter into the contract on behalf of the
City. Following execution of the contract, the Administrator shall issue a conditional
certificate of acceptance of tax exemption. The certificate must contain a statement by
the Administrator that the property has complied with the required finding indicated in
RCW 84.14.060. The conditional certificate shall expire 18 months from the date of
approval if the applicant has not submitted a complete building permit application (as
determined by the City) and shall expire 3 years from the date of approval unless an
extension is granted as provided in this chapter.
Section 7. Regulations Established. TMC Section 3.90.120 is hereby established
to read as follows:
3.90.120 Reporting
- ds the limit established in TMC Section 3.90.060.D.
The Administrator shall maintain a list of all pending and approved applications and
shall notify the City Council: (1) each time the list is updated; and (2) at least six months
prior to the time limit established in TMC Section 3.90.060.D.
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Section 8. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors;
references to other local, state or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering.
Section 9. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 10. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City and shall take effect and be in full force five days after
passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2023.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
Exhibit A: Figure 3-1, "City of Tukwila multi -family property tax exemption residential
targeted area — Southcenter Residential Targeted Area."
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