HomeMy WebLinkAboutORD 5061Amended by,ORO 5151,
5249
CITY OF RENTON,WASIllNGTON
ORDINANCE NO.5061
AN ORDINANCE OF THE CITY OF RENTON,WASHINGTON,
AMENDING CHAPTER i,ADMINiSTRATiON AND ENFORCEMENT,
OF TiTLE iV (DEVELOPMENT REGULATiONS)OF ORDiNANCE NO.
4260 ENTiTLED "CODE OF GENERAL ORDINANCES OF THE CITY
OF RENTON,WASHINGTON"TO ESTABLISH A PROPERTY TAX
EXEMPTiON INCENTIVE FOR THE DEVELOPMENT OF MULTi-
FAMILY HOUSING IN TARGETED AREAS.
WHEREAS,in 1995 the Washington State Legislature adopted Chapter 84.14 RCW,to
encourage increased residential opportunities in cities required to plan under the Growth
Management Act,by providing for special property tax valuations for eligible multi-family
housing in targeted urban areas;and
WHEREAS,Chapter 84.14 RCW,as amended,further authorized cities with a
population of at least thirty thousand (30,000)to adopt procedures to implement the speeial
property tax valuations;and
WHEREAS,other cities throughout the state,including the City of Seattle and the City
of Tacoma,have successfully used the incentives fuund in Chapter 84.14 RCW to encourage
development of housing in targeted areas;and
WHEREAS,in 1995 the Renton City CooocH adopted the Renton Comprehensive
Plan,to implement the planning requirements of the Growth Management Act,RCW 36.70A;
and
WHEREAS,the City desires to assist in directing future population growth into the
Center Downtown,Center Village and Urban Center North Comprehensive Plan designated
areas,thereby reducing development pressures on single-family residential neighborhoods;and
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ORDINANCE NO.5061
WHEREAS,the City desires to stimulate new construction of multi-family housing in
the Center Downtown,Urban Center North and Center Village Comprehensive Plan designations
to increase housing opportunities;and
WHEREAS,on December 15,2003,the Renton City Council held a public hearing to
receive public conunents regarding proposed designated "residential targeted areas"in the
Center Downtown,Urban Center North and Center Village Comprehensive Plan designations for
the PUfJXJse of allowing a limited property tax exemption for qualifying multi-family housing,
pursuant to RCW 84.14.040(2);and
WHEREAS,the Renton City Council desires to adopt procedures for the application
for and approval of property tax incentives for qualifying multi-family housing within the
"residential targeted areas;"
NOW,THEREFORE,THE CITY COUNCIL OF THE CITY OF RENTON,
WASHINGTON,DO ORDAIN AS FOLLOWS:
SECTION I.Findings of Fact.
A.The Center Downtown,Center Village and Urban Center North
Comprehensive Plan designation areas are urban centers.as defined in RCW 84.14.010.
B.The Center Downtown.Center Village and Urban Center Comprehensive Plan
designation areas currently lack sufficient available.desirable.and convenient residential
housing to meet the needs of the public who would be likely to live in the Center Downtown.
Center Village and Urban Center North Comprehensive Plan designation areas if desirable,
attractive and livable places to live were available.
C.The provision of special property tax valuations within the Center Downtown.
Center Village and Urban Center North Comprehensive Plan designation areas will encourage
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construction of new multi-family housing,and that provision of such additional housing
opportunities in the Center Downtown,Center Village and Urban Center North Comprehensive
Plan designation areas will assist in achieving the goals of the City's Comprehensive Plan and
the parallel purposes set forth in RCW 84.14.007.
D.The development ofnew residential units in the Center Downtown,Center
Village and Urban Center North Comprehensive Plan designation areas will also assist in
reducing development pressures on single~family residential neighborhoods.
SECTION n.Designated Targeted Residential Areas.
The City Council hereby designates the following ''residential targeted areas"for the
purpose of allowing a limited property tax exemption for qualirying multi-family housing,
pursuant to RCW 84.14.040(4):the Ceuter Downtown (CD)zone,Residential Multi-Family
Urban Ceuter (RM-U)zone,Residential Multi-Family Traditional (RM-T)zone and Urban
Center North District I (UCN-I)zone and,within the Center Village Comprehensive Plan
designation,the Center Suburban (CS)zone,Residential Multi-Family Suburban Center (RM-C)
zone and Residential 10 dulac (R-IO)zone.
SECTION 1lI.A new Section,4-1-220,Property Tax Exemption for Multi-
Family Housing in Residential Targeted Areas.of Chapter I,Administration and Enforcement,
of Title IV (Development Regulations)of Ordinance No.4260 entitled ''Code of General
Ordinances of the City of Renton,Washington"is hereby added,to read as follows:
4-1-220 PROPERTY TAX EXEMPTION FOR MULTI-FAMILY HOUSING IN
RESIDENTIAL TARGETED AREAS
A Purpose:
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As provided for in RCW 84.14,the purpose of this Section is to provide limited,ten (10)
year exemptions from ad valorem property taxation for qualified new multi-family housing
located in designated residential targeted areas.
B.Definitions:
In construing the provisions of this Section,the following definitions shall be applied:
1."Administrator"means the Administrator of the Renton Economic Development,
Neighborhoods and Strategic Planning Department,or any other City office,department or
agency that shall succeed to its fimctions with respect to this Section,or his or her authorized
designee.
2."Multi-family housing"means one or more new buildings designed for pennanent
residential occupancy.each with four (4)or more dwelling units.
3."Permanent residential occupancy"means multi-family housing that provides
either owner occupancy or rental accommodation on a nontransient basis.This definition
includes rental accorrunodation that is leased for a period of at least one (I)month but excludes,
for example,hotels and motels that predominately offer rental accommodation on a daily or
weekly basis.
C.Tax Exemption:
I.Duration of Exemption:The value of improvements qualifying under RMC 4-1-
220.D is exempt from ad valorem property taxation for ten (10)successive years beginning
January 1st of the year immediately following the calendar year of issuance ofthe final certificate
of tax exemption.
2.Limits on Exemption:The exemption does not apply to the value of land or to the
value of nonhousing-related improvements not qualifYing under RMC 4-1-220.D,nor does the
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exemption apply to increases in assessed valuation of land and nonqualifying improvements.
This Section also does not apply to increases in assessed valuation made by the county assessor
on nonqualifYing portions of building and value of land,nor to increases made by lawful order of
a county board of equalization,the Department of Revenue,or a county,to a class ofproperty
throughout the county or specific area of the county to achieve the uniformity ofassessment or
appraisal required by law.
D.Project Eligibility:
To qualify for exemption from property taxation under this Section,the project must
satisfy all of the following requirements:
I.Location:The property must he located in one of the following designated
"residential targeted areas":(i)Within the Center Village Comprehensive Plan designation and
in one of the following:the Center Suburban (CS)zone,the Residential Multi-Family Suburban
Center (RM-C)zone,or the Residential 10 dwelling units/acre (R-I 0)zone;or
(ii)in the Center Downtown (CD)zone,Residential Multi-Family Urban Center (RM-U)zone,
Residential Multi-Family Traditional (RM-T)zone,or Urban Center North District 1 (UCN-I)
zone.If a part of any legal lot is within a residential targeted area,then the entire lot shall he
deemed to lie within the residential targeted area.
2.Size and Structure:
a.If the project is located in the Residential Multi-Family Urban Center
(RM-U)zone or Residential Multi-Family Traditional (RM-T)zone or within the Center Village
Comprehensive Plan designation and in either the Residential Multi-Family Suburban Center
(RM-C)zone or the Residential 10 dulac (R-IO)zone,the project must (i)consist ofa minimum
total often (10)new dwelling units of multi-family housing,and (ii)he located within a new
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ORDINANCE NO.5061
residential structure(s)or a new mixed use development as allowed by the RMC for the specific
zone.At least fifty (50)percent of the space within the project shall he inteoded for permanent
residential occupancy.
b.[fthe project is located in the Center Downtown (CD)zone or Urban
Center North District I (DCN-I)zone or,within the Center Village Comprehensive Plan
designation and in the Center Suburban (CS)zone,the project must (i)consist of a minimum
total of thirty (30)new dwelling units of multi-family housing and (ii)be located in a new
mixed-use development,unless otherwise waived by the Administrator.If the Administrator
waives the mixed-use development requirement,the multi-family housing must be located in a
new residential structure(s).At least fifty (50)percent ofthe space within the project shall he
intended for permanent residential occupancy.
3.Special Design Regulations fur Projects Located in the Center Village
Comprehensive Plan Designation:
a.If the project is located in the Center Suburban (C8)zone or Residential
Multi-Family Suburban Center (RM-C)zone within the Center Village Comprehensive Plan
designation,the project must also comply with the design standards and guidelines in RMC 4-3-
100 for District 'C',even though the project is not located in the Urban Center North
Comprehensive Plan designation,unless ptherwise waived by the Administrator.
b.[fthe project is locaied in the Residential 10 dwelling units/acre (R-IO)
zone within the Center Village Comprehensive Plan designation,the project must also comply
with the design standards and guidelines in RMC 4-3-100 for District 'B,'even tbough the
project is not located in the Residential Multi-Family Traditional (RM-T)zone,unless otherwise
waived by the Administrator.[fthe project is located in the Suburban and Neighborhood Center
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Residential District described in RMC 4-30-095,the project must also comply with the
provisions therein.
4.Exception for Existing Residential Structure:.In the case of an existing
occupied residential structure that is proposed for demolition and redevelopment as new muhi-
family housing,the project must replace the existing number of dwelling units and provide for a
minimum of four additional dwelling units in the new multi-family housing project.An existing
residential rental structure that has been vacant for twelve (12)months or more prior to
demolition does not have to provide additional dwelling units.
5.Completion Deadline:The project must he completed within three (3)years
from the date of approval of the contract by the City Council as provided in RMC 4-1-220.F.2 or
by any cxtended deadline granted by the Administrator as provided in RMC 4-1-220.1.
E.Application Procedure:
1.Form:The owner of property applying for exemption under this Section shall
submit an application to the Administrator on a form established by the Administrator.The
owner shall verify the correctness of the information contained in the application by his/her
signature and affirmation made under penalty ofperjury under the laws of the State of
Washington.The application shall contain such information as the Administrator may deem
necessary or useful,which at a minimum shall include:
a.A completed City application fonn,including information setting forth the
grounds for tax exemption.
b.A brief written description of the project,and schematic site and floor
plans of the multi-family dwelling units and the structure(s)in which they are proposed to he
located;
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c.Floor and site plans of the proposed project,which plans may be revised
by the owner provided such revisions are made and presented to the Administrator prior to the
City's final action on the exemption application;
d.A statement from the owner acknowledging the potential tax liability
when the property ceases to be eligible for exemption Wlder this Section;
2.Fee:At the time of initial application under this Section,the owner shall pay to
the City an initial application fee of five hundred dollars ($500).
3.Deadline:The application shall be submitted prior to the issnance of the building
permit for the project.The Administrator shall approve or deny an exemption application within
ninety (90)days of receipt of a complete application.
F.Application Approval:
1.Approval:The Administrator may approve an application ifhe or she finds that:
a.The owner has complied with all of the requirements of this Section,
including but not limited to the project eligibility requirements contained in RMC 4-1-220.D and
the application requirements contained in RMC 4-1-220.E;and
b.The proposed project is or will be,at the time of completion,in
confonnance with all approved plans,and all applicable requirements of the Renton Municipal
Code or other applicable requirements or regulations in effect at the time the application is
approved.
2.Contract Required:Ifthe application is approved,the owner shall enter into a
contract with the City,approved by the City Council,regarding the terms and conditions of the
project under this Section.
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3.Issuance of Conditional Certificate:Following COWlcil approval ofthe contract,
the Administrator shall issue a conditional certificate of acceptance of tax exemption.The
conditional certificate shall expire three (3)years from the date of Council approval ofthe
contract unless an extension is granted as provided in RMC 4-1-220.1.
G.Application Denial:
1.Denial:The Administrator shall deny an application if the criteria in RMC 4-1-
220.F.l are not met.The Administrator shall state in writing the reasons for the denial and send
notice of denial to the owner's last known address within ten (10)days ofthe denial
2.Appeal:An owner may appeal a denial of a tax exemption application to the City
Council by filing a notice of appeal with the City Clerk within thirty (30)calendar days of
receipt of notice of the denial The appeal hefore the City Council shall he based upon the record
before the Administrator,and the Administrator's decision will be upheld unless the owner can
show that there is no substantial evidence on the record to support the Administrator's decision.
The City Council's decision on appeal is [mal.
H.Amendment of Contract:
An owner may request an amendment(s)to the contract by submitting a request in writing
to the Administrator,together with a fee of two hundred fifty dollars ($250),at any time within
three (3)years ofthe date ofthe approval ofthe contract as provided for in RMC 4-1-220.G.2.
The date for expiration of the conditional certificate shall not be extended by contract
amendment unless all the conditions for extension set forth in RMC 4-1-220.1 are met.
I.Extension of Conditional Certificate:
1.Application:The conditional certificate may be extended by the Administrator for
a period not to exceed twenty-four (24)consecutive months.The owner shall submit a written
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request stating the grounds for the extension together with a fee of two hundred fifty dollars
($250).
2.
that:
Approval:The Administrator may grant an extension ifthe Administrator finds
a.The anticipated failure to complete construction within the required time
period is due to circumstances beyond the control of the owner;
b.The owner has been acting,and could reasonably be expected to continue
to act,in good faith and with due diligence;and
c.All the conditions of the original contract between the owner and the City
will be satisfied upon completion of the project.
2.Denial-Appeal:If an extension is denied,the Administrator shall state in
writing the reason for denial and shall send notice to the owner's last known address within ten
(10)calendar days of the denial.An owner may appeal the denial of an extension to the Hearing
Examiner by filing a notice of appeal with the City Clerk within fourteen (14)calendar days after
issuance of the notice of the denial.The appeal before the Hearing Examiner shall follow the
provisions ofRMC 4-8-110.E.The owner may appeal the Hearing Examiner's decision to the
King CoWlty Superior Court according to the procedures contalned in RCW 34.05.510 through
34.05.598,as provided in RCW 84.14.090(6),within thirty (30)days of notification by tbe City
to the owner of the decision.
J.Final Certificate:
1.Application:Upon completion of the construction as provided in the contract
between the owner and the City,and upon issuance of a temporary certificate of occupancy,or a
permanent certificate of occupancy if no temporary certificate is issued,the owner may request a
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final certificate oftax exemption.The owner shall pay a fee of two hundred fIfty dollars ($250)
and file with the Administrator such information as the Administrator may deem necessary or
useful to evaluate eligibility for the final certificate,which shall at a minimum include:
a A statement of expenditures made with respect to each multi-family
housing unit and the total expenditures made with respect to the entire property;
b.A description of the completed work and a statement of qualification for
the exemption;and.
c.A statement that the work was completed within the required three (3)
year period or any approved extension.
2.Determination:Within thirty (30)days of receipt of all materials required for a
final certificate,the Administrator shall detennine whether the completed work is consistent with
the contract between the City and owner,whether all or a portion of the completed work is
qualified for exemption under this Section and,if so,which specific improvements satisfY the
requirements of this Section.
3.Filing with Cowrty Assessor:For projects that comply with the requirements of
RMC 4-1-220.J.I,the City shall file a final certificate oftax exemption with the county assessor
within ten days of the expiration ofthe 30-day period provided in the prior subsection.
4.Recording:The Administrator is authorized to cause to be recorded,at the
owner's expense,in the real property records ofthe King County Department of Records and
Elections,the contract with the City required under RMC 4-1-220.F.2,as amended under RMC
4-1-220.H,ifapplicable,and/or such other document(s)as will identifY such terms and
conditions of eligibility for exemption under this Section as the Administrator deems appropriate
for recording.
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5.Denial:The Administrator shall notify the owner in writing that the City will not
fIle a final certificate if:(i)the Administrator detennines that the project was not completed
within the required three (3)year period or any approved extension,or was not completed in
accordance with the contract between the owner and the City and the requirements of this
Section,or the owner's property is otherwise not qualified for the limited exemption under this
Section;or (ii)the owner and Administrator cannot come to an agreement on the allocation of
the value of the improvements allocated to the exempt portion of the project.
6.Appeal:The owner may appeal the Administrator's decision to the Hearing
Examiner by filing a notice of appeal with the City Clerk within fourteen (14)calendar days after
issuance of the notice of the denial.The appeal before the Hearing Examiner shall follow the
provisions for appeal contained in RMC 4-S·110.E.The owner may appeal the Hearing
Examiner's decision to the King County Superior Court according to the procedures contained in
RCW 34.05.510 through 34.05.598,as provided in RCW 84.14.090(6),within thirty (30)days of
notification by the City to the owner of the decision.
K.Annual Certification:
Within thirty (30)days after the first anniversary of the date the City filed the fmal
certificate of tax exemption and each year thereafter,for a period often (10)years,the property
owner shall file a certification with the Administrator,verified upon signed affirmation under
penalty ofperjury under the laws ofthe State of Washington.Failure to submit the annual
certification may result in cancellation of the tax exemption.The certification shall contain such
information as the Administrator may deem necessary or useful,and shall at a minimum include
the following information:
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a.A statement of occupancy and vacancy of the multi-family dwelling units
during the previous year;
b.A certification that the property has not changed use 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 ofthis Section;and
c.A description of any improvements or changes to the property made after
the :filing of the final certificate or most recent certification,as applicable.
L.Cancellation of Tax.Exemption:
1.Cancellation:If at any time the Administrator determines that:(i)the property no
longer complies with the tenns of the contract or with the requirements of this Section;(li)the
use ofthe property is changed or will be changed to a use that is other than residential;(iii)the
project violates applicable zoning requirements.land use regulations or building code
requirements;or (iv)the property for any reason no longer qualifies for the tax exemption,the
tax exemption shall be canceled and additional taxes,interest and penalties imposed pursuant to
state law.Upon determining that a tax exemption shall be canceled,the Administrator shall
notify the property owner by certified mail,return receipt requested.
2.Appeal:The property owner may appeal the detennination by filing a notice of
appeal with the City Clerk,within thirty (30)days after issuance of the decision by tbe
Administrator,specifying the factual and legal basis for the appeal.The appeal before the
Hearing Examiner shall follow the procedures set furth in RMC 4-8-11 O.E.At the appeal
hearing,all affected parties may be heard and all competent evidence received.The Hearing
Examiner shall affirm,modifY.or repeal the decision to cancel the exemption based on the
evidence received.The Hearing Examiner shall give substantial weight to the Administratorts
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decision to cancel the exemption,and the burden of proof and the burden of overcoming the
weight accorded to the Administrator's decision shall he upon the appellant.An aggrieved party
may appeal the Hearing Examiner's decision to the King CO\Ulty Superior Court in accordance
with the procedures in RCW 34.05.510 through 34.05.598,as provided in RCW 84.14.110(2),
within thirty (30)days after issuance of the decision of the Hearing Examiner.
3.Change of Use:Ifthe owner intends to convert the multi-family housing to
another use,the owner must notify the Administrator and the County assessor within sixty (60)
days ofthe change in use.Upon such change in use,the tax exemption shall be canceled and
additional taxes,interest and penalties imposed pursuant to state law.
M.Sunset of Exemption for Applications for Conditional Certificates:
The City shall not accept new applications for conditional certificates as provided in
RMC 4-1-220.E after December 31,2006,unless extended by City Council action.Incomplete
applications for conditional certificates as of Decemher 31,2006,shall he returned to owners.
Notwithstanding the above,the City shall process (i)pending complete applications for a
conditional certificate as of December 31,2006,and (ii)applications for an extension of the
conditional certificate and/or a final certificate received after December 31,2006,as provided in
this Section under Sections RMC 4-1-220.D through RMC 4-1-220.1.Sections RMC 4-1-220.C
and RMC 4-1-220.1 through RMC 4-1-220.L shall continue to apply to all properties that have
been or are issued a fmal certificate of tax exemption under this Section until expiration,
termination or cancellation of the tax exemption.
SECTION IV.Severability.
The provisions of this ordinance are declared separate and severable.The invalidity of
any clause,sentence,paragraph,subdivision,section,or portion ofthis ordinance or the
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invalidity ofthe application thereofto any person or circumstance, shall not affect the validity of
the remainder of the ordinance,or the validity of its application to other persons or
circumstances.
SECTIONV.Ratification.
Any act consistent with the authority and prior to the effective date ofthis ordinance is
hereby ratified and affirmed.
SECTION VI.Effective Date.
This ordinance shall be effective upon its passage,approval,and five (5)days after its
publication.
PASSED BY THE CITY COUNCIL this 22nd day of __D-:;e....;cc...:;.e_mb-,-,-"-e_r_-,,2003.
Bonnie 1.Walton,City Clerk
APPROVED BY THE MAYOR this 2 2nd day of December
JesseT~or
~lVedas to fonn:
d~WV~
Lawrence J.Warted,City Attorney
Date of Publication:12/ 26/ 2003 (s ununar y)
ORD.l 088:12/8/03:ma
15
,2003.