HomeMy WebLinkAboutR-2006-105 Set Hearing Date for Designating / Developing an Urban CenterRESOLUTION NO. R-2006- 105
A RESOLUTION identifying and designating an `urban center' area for the purpose of
developing needed multiple -unit residential housing, by means of
rehabilitation, modification or conversion of existing structures or by
means of new construction, in order to provide additional housing
opportunities in the 'urban center' where presently sufficient available,
desirable and convenient residential housing is not available to meet
the needs of the public who would be likely to live in the 'urban center'
if desirable, attractive and livable places were available; and setting
August 1, 2006 at 7:00 pm in the City Council Chambers for a public
hearing during which the City Council and the public may consider the
specific area to be so designated as the 'urban center'.
WHEREAS, the Yakima City Council perceives a need for the development of areas
within the City's urban center to meet the lack of sufficient available desirable and
convenient residential housing to meet the needs of a growing number of the public who
would live in these urban centers if desirable, attractive and livable places were available
for occupancy; and
WHEREAS, the Yakima City Council believes that the development of desirable
residential units in these urban centers will attract and maintain a significant increase in the
number of permanent residents in these areas and thereby help to alleviate the detrimental
conditions and social liability that tend to exist in the absence of a viable residential
population, as well as to help achieve the planning goals mandated by the growth
management act, per RCW 36.70A.020; and
WHEREAS, typical planning solutions intended to solve problems of urban sprawl
often fail to provide sufficient incentives and implementation techniques necessary to
encourage residential redevelopment in the urban centers that typically lack sufficient
residential opportunities; and
WHEREAS, the Yakima City Council believes said urban center development to be
in the public best interest, and that it will benefit, provide and promote the public health,
safety and welfare of the citizens of Yakima to stimulate new and/or enhanced residential
opportunities within the Yakima urban center; and
WHEREAS, it would benefit the City of Yakima and its citizens to stimulate the
construction of new multifamily housing and the rehabilitation of existing vacant and
underutilized buildings for multifamily housing in the Yakima urban center where presently
there is insufficient housing opportunities for those seeking desirable, attractive and livable
residences; and
(jc)res/Urban Center
Residential Develop
WHEREAS, in order to further these purposes, it is the intention of the Yakima City
Council to designate an area of Yakima within the City's urban center, as that term is
defined in RCW 84.14.010(10), for the purpose of residential development as described
herein; and
WHEREAS, in furtherance of that goal, the Yakima City Council shall hold a public
hearing at the Yakima City Hall City Council chambers on August 1, 2006 at 7 pm in order
to consider the designation of the urban center area located within the boundaries of North
4th Avenue and Martin Luther King, Jr. Boulevard east to North 1St Street, north to East
Lincoln Avenue, east to North 6th Street, south to Spruce Street, west to the alley between
3rd Street and 4th Street, north to East Walnut Street, west to North 4th Avenue, then north
back to Martin Luther King, Jr. Boulevard and the point of beginning, for the development
of necessary residential property, and to accept public comment regarding the specific site
designation for said urban center residential development; Now, Therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA:
The property located within the boundary of the area starting at North 4th Avenue and
Martin Luther King, Jr. Boulevard east to North 1st Street, north to East Lincoln Avenue,
east to North 6th Street, south to Spruce Street, west to the alley between 3rd Street and 4th
Street, north to East Walnut Street, west to North 4th Avenue, then north back to Martin
Luther King, Jr. Boulevard and the point of beginning, shall be considered by the Yakima
City Council for designation as the Yakima urban center, as that term is defined in RCW
84.14.010, that is lacking sufficient available, desirable and convenient residential housing
to meet the needs of the public who would be likely to live in the urban center if the
desirable, attractive and livable residences were available; said urban center designation
shall also include consideration of whether providing additional housing opportunities in the
Yakima urban center will assist the City in achieving the following purposes:
a. assist the City to meet its planning obligations for residential development
under the requirements of the Growth Management Act within urban centers
where the City Council has determined there are presently insufficient
housing opportunities; and
b. stimulate the construction of new multifamily housing and the rehabilitation
of existing vacant and under-utilized buildings for multifamily housing in
urban centers that will increase and improve residential opportunities within
these urban centers.
(jc)res/Urban Center 2
Residential Develop
The City Council's consideration of the urban area designation shall be conducted during
an open public hearing that will be held in the Yakima City Hall Council Chambers, on
August 1, 2006 at 7 p.m.
th
ADOPTED BY THE CITY COUNCIL thisll day of
July
, 2006.
ATTEST: David Edler, Mayor
City Clerk
(jc)res/Urban Center 3
Residential Develop
Proposed Program Guidelines
1. Location: The project must be located within the "urban center" area
designated by City Council.
2. Size: The project must include at least four units of housing within a
residential structure or mixed used development.
3. Permanent Residential Housing: At least 50 percent of the space
designated for multi -family housing must be provided for permanent
residential occupancy.
4. Proposed Completion Date: Projects approved for property tax abatement
under this program must be completed within three years (36 months)
from the date of approval of the application.
5. Off -Street Parking: New construction and conversion projects benefiting
from this program must provide off-street parking within three blocks of the
project.
6. Minimum Investment: Project must represent an investment of a minimum
of $50,000.
7. Relocation: No project will be considered for approval that will result in
displacement unless all relocation obligations required by sate and federal
law are met.
8. Demolition and Exterior Modifications: Demolition and exterior
modifications to buildings more than 50 years old shall be reviewed and
recommended for approval by the City of Yakima's Historic Preservation
Commission before final approval for this program.
9. Ground Floor Space: The program encourages the use of ground floor
spaces of downtown residential projects approved under this program for
retail and commercial uses that are supportive of downtown residential
living.
10. Reuse and Conversion: The program encourages the conversion and
reuse of upper stories of downtown buildings for residential use.
11. Compliance with Guideline and Standards: The project must be designed
to comply with the City's comprehensive plan, building, housing and
zoning codes, and any other applicable regulations in effect at the time the
application is approved. Rehabilitation and conversion improvements
must comply with the City's minimum housing code.
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Area Designation
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Downtown Housing.
Area Designation
Chapter 84.14 RCW: New and rehabilitated multiple -unit dwellings in urban centers Page 1 of 8
C `.er 84.14 RCW
and rehabilitated multiple -unit dwellings in urban centers
Chapter Listing
RCW Sections
84.14.005 Findings.
84.14.007 Purpose.
84.14.010 Definitions.
84.14.020 Exemption -- Duration -- Valuation -- Exceptions.
84.14.030 Application -- Requirements.
84.1.4,_040 Designation of residential targeted area -- Criteria -- Local designation -- Hearing -- Standards, guidelines.
84.14.050 Application -- Procedures.
84.14.060 Approval -- Required findings.
84.14.070 Processing -- Approval -- Denial -- Appeal.
84,14_080 Fees.
84.14.090 Filing requirements upon completion -- Owner, city -- Determination by city -- Notice of intention of city not to file -- Extension
of deadline -- Appeal.
84.14.100 Report -- Filing.
84.14.110 Cancellation of exemption -- Notice by owner of change in use -- Additional tax -- Penalty -- Interest -- Lien -- Notice of
cancellation -- Appeal -- Correction of tax rolls
84.14.900 Severability -- 1995 c 375.
N
and rehabilitated multiple -unit dwellings in urban centers: RCW 84.14.020.
•
84.14.005
Findings.
The legislature finds:
(1) That in many of Washington's urban centers there is insufficient availability of desirable and convenient residential units to meet the
needs of a growing number of the public who would live in these urban centers if these desirable, convenient, attractive, and livable places to
live were available;
(2) That the development of additional and desirable residential units in these urban centers that will attract and maintain a significant
increase in the number of permanent residents in these areas will help to alleviate the detrimental conditions and social liability that tend to
exist in the absence of a viable residential population and will help to achieve the planning goals mandated by the growth management act
under RCW 36.70A.020; and
(3) That planning solutions to solve the problems of urban sprawl often lack incentive and implementation techniques needed to
encourage residential redevelopment in those urban centers lacking sufficient residential opportunities, and it is in the public interest and will
benefit, provide, and promote the public health, safety, and welfare to stimulate new or enhanced residential opportunities within urban
centers through a tax incentive as provided by this chapter
[1995 c 375 § 1.1
8- J07
Purpose.
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Chapter 84.14 RCW: New and rehabilitated multiple -unit dwellings in urban centers Page 2 of 8
It is the purpose of this chapter to encourage increased residential opportunities in cities that are required to plan or choose to plan and
growth management act within urban centers where the legislative body of the affected city has found there is insufficient housing
opportunities. It is further the purpose of this chapter to stimulate the construction of new multifamily housing and the rehabilitation of existing
vacant and underutilized buildings for multifamily housing in urban centers having insufficient housing opportunities that will increase and
improve residential opportunities within these urban centers. To achieve these purposes, this chapter provides for special valuations for
eligible improvements associated with multiunit housing in residentially deficient urban centers.
[1995 c 375 § 2.]
84.14.010
Definitions.
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "City" means either (a) a city or town with a population of at least thirty thousand or (b) the largest city or town, if there is no city or town
with a population of at least thirty thousand, located in a county planning under the growth management act.
(2) "Governing authority" means the local legislative authority of a city having jurisdiction over the property for which an exemption may be
applied for under this chapter.
(3) "Growth management act" means chapter 36.70A RCW.
(4) "Multiple -unit housing" means a building having four or more dwelling units not designed or used as transient accommodations and not
including hotels and motels. Multifamily units may result from new construction or rehabilitated or conversion of vacant, underutilized, or
substandard buildings to multifamily housing.
(5) "Owner" means the property owner of record. i
(6) "Permanent residential occupancy" means multiunit housing that provides either rental or owner occupancy on a nontransient basis.
This includes owner -occupied or rental accommodation that is leased for a period of at least one month. This excludes hotels and motels that
predominately offer rental accommodation on a daily or weekly basis.
(7) "Rehabilitation improvements" means modifications to existing structures, that are vacant for twelve months or longer, that are made to
achieve a condition of substantial compliance with existing building codes or modification to existing occupied structures which increase the
number of multifamily housing units.
(8) "Residential targeted area" means an area within an urban center that has been designated by the governing authority as a residential
targeted area in accordance with this chapter.
(9) "Substantial compliance" means compliance with local building or housing code requirements that are typically required for
rehabilitation as opposed to new construction.
(10) "Urban center" means a compact identifiable district where urban residents may obtain a variety of products and services. An urban
center must contain:
(a) Several existing or previous, or both, business establishments that may include but are not limited to shops, offices, banks, restaurants,
governmental agencies;
(b) Adequate public facilities including streets, sidewalks, lighting, transit, domestic water, and sanitary sewer systems; and
(c) A mixture of uses and activities that may include housing, recreation, and cultural activities in association with either commercial or
office, or both, use.
[2002 c 146 § 1, 2000 c 242 § 1, 1997 c 429 § 40; 1995 c 375 § 3.1
Notes:
Severability —1997 c 429: See note following RCW 36.70A.3201
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Chapter 84.14 RCW: New and rehabilitated multiple -unit dwellings in urban centers
84:14.020
Exemption — Duration — Valuation — Exceptions.
Page 3 of 8
(1) The value of new housing construction, conversion, and rehabilitation improvements qualifying under this chapter is exempt from ad
valorem property taxation, for ten successive years beginning January 1 of the year immediately following the calendar year of issuance of
the certificate of tax exemption eligibility. However, the exemption does not include the value of land or nonhousing -related improvements not
qualifying under this chapter. When a local government adopts guidelines pursuant to RCW 84.14,030(2) and the qualifying dwelling units are
each on separate parcels for the purpose of property taxation, the exemption may, at the local government's discretion, be limited to those
dwelling units that meet the local guidelines.
(2) In the case of rehabilitation of existing buildings, the exemption does not include the value of improvements constructed prior to the
submission of the application required under this chapter. The incentive provided by this chapter is in addition to any other incentives, tax
credits, grants, or other incentives provided by law.
(3) This chapter does not apply to increases in assessed valuation made by the 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 of property
throughout the county or specific area of the county to achieve the uniformity of assessment or appraisal required by law.
(4) At the conclusion of the ten-year exemption period, the new or rehabilitated housing cost shall be considered as new construction for
the purposes of chapter 84.55 RCW.
[2002 c 146 § 2; 1999 c 132 § 1, 1995 c 375 § 5.]
F
'30
A, ,ation — Requirements.
An owner of property making application under this chapter must meet the following requirements:
(1) The new or rehabilitated multiple -unit housing must be located in a residential targeted area as designated by the city;
(2) The multiple -unit housing must meet the guidelines as adopted by the governing authority that may include height, density, public
benefit features, number and size of proposed development, parking, low-income or moderate -income occupancy requirements, and other
adopted requirements indicated necessary by the city. The required amenities should be relative to the size of the project and tax benefit to
be obtained;
(3) The new, converted, or rehabilitated multiple -unit housing must provide for a minimum of fifty percent of the space for permanent
residential occupancy. In the case of existing occupied multifamily development, the multifamily housing must also provide for a minimum of
four additional multifamily units. Existing multifamily vacant housing that has been vacant for twelve months or more does not have to provide
additional multifamily units;
(4) New construction multifamily housing and rehabilitation improvements must be completed within three years from the date of approval
of the application;
(5) Property proposed to be rehabilitated must fail to comply with one or more standards of the applicable state or local building or housing
codes on or after July 23, 1995. If the property proposed to be rehabilitated is not vacant, an applicant shall provide each existing tenant
housing of comparable size, quality, and price and a reasonable opportunity to relocate; and
(6) The applicant must enter into a contract with the city approved by the governing body under which the applicant has agreed to the
implementation of the development on terms and conditions satisfactory to the governing authority.
[2005 c 80 § 1; 1997 c 429 § 42; 1995 c 375 § 6.]
n�-
everability — 1997 c 429: See note following RCW 36.70A.3201.
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84.14.040
Designation of residential targeted area — Criteria — Local designation — Hearing — Standards, guidelines.
(1) The following criteria must be met before an area may be designated as a residential targeted area:
(a) The area must be within an urban center, as determined by the governing authority;
(b) The area must lack, as determined by the governing authority, sufficient available, desirable, and convenient residential housing to
meet the needs of the public who would be likely to live in the urban center, if the desirable, attractive, and livable places to live were
available; and
(c) The providing of additional housing opportunity in the area, as determined by the governing authority, will assist in achieving one or
more of the stated purposes of this chapter.
(2) For the purpose of designating a residential targeted area or areas, the governing authority may adopt a resolution of intention to so
designate an area as generally described in the resolution. The resolution must state the time and place of a hearing to be held by the
governing authority to consider the designation of the area and may include such other information pertaining to the designation of the area
as the governing authority determines to be appropriate to apprise the public of the action intended.
(3) The governing authority shall give notice of a hearing held under this chapter by publication of the notice once each week for two
consecutive weeks, not less than seven days, nor more than thirty days before the date of the hearing in a paper having a general circulation
in the city where the proposed residential targeted area is located. The notice must state the time, date, place, and purpose of the hearing
and generally identify the area proposed to be designated as a residential targeted area.
(4) Following the hearing, or a continuance of the hearing, the governing authority may designate all or a portion of the area described in
the resolution of intent as a residential targeted area if it finds, in its sole discretion, that the criteria in subsections (1) through (3) of this
section have been met.
(5) After designation of a residential targeted area, the governing authority shall adopt standards and guidelines to be utilized in
considering applications and making the determinations required under RCW 84.14.060. The standards and guidelines must establish L
requirements for both new construction and rehabilitation including application process and procedures. These guidelines may include the
following:
(a) Requirements that address demolition of existing structures and site utilization; and
(b) Building requirements that may include elements addressing parking, height, density, environmental impact, and compatibility with the
existing surrounding property and such other amenities as will attract and keep permanent residents and that will properly enhance the
livability of the residential targeted area in which they are to be located.
[1995 c 375 § 7.]
•
84.14.050
Application — Procedures.
An owner of property seeking tax incentives under this chapter must complete the following procedures:
(1) In the case of rehabilitation or where demolition or new construction is required, the owner shall secure from the governing authority or
duly authorized agent, before commencement of rehabilitation improvements or new construction, verification of property noncompliance with
applicable building and housing codes;
(2) In the case of new and rehabilitated multifamily housing, the owner shall apply to the city on forms adopted by the governing authority.
The application must contain the following.
(a) Information setting forth the grounds supporting the requested exemption including information indicated on the application form r
the guidelines;
(b) A description of the project and site plan, including the floor plan of units and other information requested,
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\ statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for the incentive
pr�.,ued under this chapter;
(3) The applicant must verify the application by oath or affirmation; and
(4) The application must be accompanied by the application fee, if any, required under RCW 84.14.080. The governing authority may
permit the applicant to revise an application before final action by the governing authority.
[1999 c 132 § 2; 1997 c 429 § 43; 1995 c 375 § 8.]
Notes:
Severability — 1997 c 429: See note following RCW 36.70A.3201.
84.14.060
Approval — Required findings.
The duly authorized administrative official or committee of the city may approve the application if it finds that:
(1) A minimum of four new units are being constructed or in the case of occupied rehabilitation or conversion a minimum of four additional
multifamily units are being developed;
(2) The proposed project is or will be, at the time of completion, in conformance with all local plans and regulations that apply at the time
the application is approved;
(3) The owner has complied with all standards and guidelines adopted by the city under this chapter; and
i he site is located in a residential targeted area of an urban center that has been designated by the governing authority in accordance
with h procedures and guidelines indicated in RCW 84.14.040.
[1995c375§9.]
84.14.070
Processing — Approval — Denial — Appeal.
(1) The governing authority or an administrative official or commission authorized by the governing authority shall approve or deny an
application filed under this chapter within ninety days after receipt of the application.
(2) If the application is approved, the city shall issue the owner of the property a conditional certificate of acceptance of tax exemption. The
certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with
the required findings indicated in RCW 84.14.050.
(3) If the application is denied by the authorized administrative official or commission authorized by the governing authority, the deciding
administrative official or commission shall state in writing the reasons for denial and send the notice to the applicant at the applicant's last
known address within ten days of the denial.
(4) Upon denial by a duly authorized administrative official or commission, an applicant may appeal the denial to the governing authority
within thirty days after receipt of the denial. The appeal before the governing authority will be based upon the record made before the
administrative official with the burden of proof on the applicant to show that there was no substantial evidence to support the administrative
official's decision. The decision of the governing body in denying or approving the application is final
[' 375 § 10.]
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Chapter 84.14 RCW: New and rehabilitated multiple -unit dwellings in urban centers Page 6 of 8
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84.14.080
Fees.
The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to
be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the
application for limited exemption is filed. If the application is approved, the governing authority shall pay the application fee to the county
assessor for deposit in the county current expense fund, after first deducting that portion of the fee attributable to its own administrative costs
in processing the application. If the application is denied, the governing authority may retain that portion of the application fee attributable to
its own administrative costs and refund the balance to the applicant.
[1995 c 375 §11.1
84.14,090
Filing requirements upon completion — Owner, city — Determination by city — Notice of intention of city not to file — Extension of
deadline — Appeal.
(1) Upon completion of rehabilitation or new construction for which an application for limited exemption under this chapter has been approved
and after issuance of the certificate of occupancy, the owner shall file with the city the following:
(a) A statement of the amount of rehabilitation or construction expenditures made with respect to each housing unit and the composite
expenditures made in the rehabilitation or construction of the entire property;
(b) A description of the work that has been completed and a statement that the rehabilitation improvements or new construction on th,
owner's property qualify the property for limited exemption under this chapter; and
(c) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption.
(2) Within thirty days after receipt of the statements required under subsection (1) of this section, the authorized representative of the city
shall determine whether the work completed is consistent with the application and the contract approved by the governing authority and is
qualified for limited exemption under this chapter. The city shall also determine which specific improvements completed meet the
requirements and required findings.
(3) If the rehabilitation, conversion, or construction is completed within three years of the date the application for limited exemption is filed
under this chapter, or within an authorized extension of this time limit, and the authorized representative of the city determines that
improvements were constructed consistent with the application and other applicable requirements and the owner's property is qualified for
limited exemption under this chapter, the city shall file the certificate of tax exemption with the county assessor within ten days of the
expiration of the thirty -day period provided under subsection (2) of this section.
(4) The authorized representative of the city shall notify the applicant that a certificate of tax exemption is not going to be filed if the
representative determines that:
(a) The rehabilitation or new construction was not completed within three years of the application date, or within any authorized extension
of the time limit;
(b) The improvements were not constructed consistent with the application or other applicable requirements; or
(c) The owner's property is otherwise not qualified for limited exemption under this chapter.
(5) If the authorized representative of the city finds that construction or rehabilitation of multiple -unit housing was not completed within the
required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be
expected to act in good faith and with due diligence, the governing authority or the city official authorized by the governing authority may
extend the deadline for completion of construction or rehabilitation for a period not to exceed twenty-four consecutive months.
(6) The governing authority may provide by ordinance for an appeal of a decision by the deciding officer or authority that an owner is
entitled to a certificate of tax exemption to the governing authority, a hearing examiner, or other city officer authorized by the governing
authority to hear the appeal in accordance with such reasonable procedures and time periods as provided by ordinance of the governing
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a' 'ty. The owner may appeal a decision by the deciding officer or authority that is not subject to local appeal or a decision by the local
a authority that the owner is not entitled to a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598, if
th . _Npeal is filed within thirty days of notification by the city to the owner of the decision being challenged.
[1995 c 375 § 12.]
84.14.100
Report — Filing.
Thirty days after the anniversary of the date of the certificate of tax exemption and each year for a period of ten years, the owner of the
rehabilitated or newly constructed property shall file with a designated agent of the city an annual report indicating the following:
(1) A statement of occupancy and vacancy of the rehabilitated or newly constructed property during the twelve months ending with the
anniversary date;
(2) A certification by the owner that the property has not changed use since the date of the certificate approved by the city; and
(3) A description of changes or improvements constructed after issuance of the certificate of tax exemption
[1995 c 375 § 13.]
8. 10
Cancellation of exemption — Notice by owner of change in use — Additional tax — Penalty — Interest — Lien — Notice of
cancellation — Appeal — Correction of tax rolls.
(1) If improvements have been exempted under this chapter, the improvements continue to be exempted and not be converted to another use
for at least ten years from date of issuance of the certificate of tax exemption. If the owner intends to convert the multifamily development to
another use, the owner shall notify the assessor within sixty days of the change in use. If, after a certificate of tax exemption has been filed
with the county assessor the city or assessor or agent discovers that a portion of the property is changed or will be changed to a use that is
other than residential or that housing or amenities no longer meet the requirements as previously approved or agreed upon by contract
between the governing authority and the owner and that the multifamily housing, or a portion of the housing, no longer qualifies for the
exemption, the tax exemption must be canceled and the following must occur:
(a) Additional real property tax must be imposed upon the value of the nonqualifying improvements in the amount that would normally be
imposed, plus a penalty must be imposed amounting to twenty percent. This additional tax is calculated based upon the difference between
the property tax paid and the property tax that would have been paid if it had included the value of the nonqualifying improvements dated
back to the date that the improvements were converted to a nonmultifamily use;
(b) The tax must include interest upon the amounts of the additional tax at the same statutory rate charged on delinquent property taxes
from the dates on which the additional tax could have been paid without penalty if the improvements had been assessed at a value without
regard to this chapter; and
(c) The additional tax owed together with interest and penalty must become a lien on the land and attach at the time the property or portion
of the property is removed from multifamily use or the amenities no longer meet applicable requirements, and has priority to and must be fully
paid and satisfied before a recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the land may become
charged or liable. The lien may be foreclosed upon expiration of the same period after delinquency and in the same manner provided by law
for foreclosure of liens for delinquent real property taxes. An additional tax unpaid on its due date is delinquent. From the date of delinquency
until paid, interest must be charged at the same rate applied by law to delinquent ad valorem property taxes.
(2) Upon a determination that a tax exemption is to be canceled for a reason stated in this section, the governing authority shall notify the
re ' owner of the property as shown by the tax rolls by mail, return receipt requested, of the determination to cancel the exemption. The
c nay appeal the determination to the governing authority within thirty days by filing a notice of appeal with the clerk of the governing
au.. _. ity, which notice must specify the factual and legal basis on which the determination of cancellation is alleged to be erroneous. The
governing authority or a hearing examiner or other official authorized by the governing authority may hear the appeal. At the hearing, all
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affected parties may be heard and all competent evidence received. After the hearing, the deciding body or officer shall either affirm, mr
or repeal the decision of cancellation of exemption based on the evidence received. An aggrieved party may appeal the decision of the
deciding body or officer to the superior court under RCW 34.05.510 through 34.05 598.
(3) Upon determination by the governing authority or authorized representative to terminate an exemption, the county officials having
possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under RCW 84.40.080. The
county assessor shall make such a valuation of the property and improvements as is necessary to permit the correction of the rolls. The value
of the new housing construction, conversion, and rehabilitation improvements added to the rolls shall be considered as new construction for
the purposes of chapter 84.55 RCW. The owner may appeal the valuation to the county board of equalization under chapter 84.48 RCW and
according to the provisions of RCW 84.40.038. If there has been a failure to comply with this chapter, the property must be listed as an
omitted assessment for assessment years beginning January 1 of the calendar year in which the noncompliance first occurred, but the listing
as an omitted assessment may not be for a period more than three calendar years preceding the year in which the failure to comply was
discovered.
[2002c146§3;2001 c 185 § 1, 1995 c 375 § 14.]
Notes:
Application – 2001 c 185 §§ 1-12: "Sections 1 through 12 of this act apply for [to] taxes levied in 2001 for collection in 2002 and
thereafter." [2001 c 185 § 18.]
84.14.900
Severability —1995 c 375.
If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the
provision to other persons or circumstances is not affected.
[1995 c 375 § 15.]
ittp://apps.leg.l,va.gov/RCW/default.aspx?cite=84.14&full=true 6/21/2006
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
ITEM NO. 10
FOR MEETING OF: July 11, 2006
ITEM TITLE: A RESOLUTION identifying and designating an `urban center' area for the
purpose of encouraging the rehabilitation of existing housing, construction of new
housing and conversion of existing structures to housing in the City's Central Business
District; and setting August 1, 2006 at 7:00 p.m. as the date for a public hearing.
SUBMITTED BY. am Cook, Director of Community & Economic Development
CONTACT PERSON/TELEPHONE: William Cook / 575-6227
SUMMARY EXPLANATION:
At your meeting on June 27, 2006 staff presented a report on a downtown housing
incentive program authorized by Chapter 84.14 RCW (see attached). This program,
which provides property tax abatement on the value of improvements to construct new
housing, rehabilitate existing housing or convert non-residential building to residential
use, is available to cities throughout the State of Washington if established by ordinance
following a public hearing. At your June 27th meeting, you directed staff to initiate the
process required under the RCW to allow Council to consider and act on this housing
proposal.
The attached Resolution sets a public hearing before the Council on Tuesday, August 1,
2006 at 7:00 p.m. at which time the public will be asked to comment on the attached
"proposed map" and the attached "proposed program guidelines."
Resolution X Ordinance_ Contract _ Other (Specify)
Funding Source
APPROVAL FOR SUBMITTAL:
City Manager
STAFF RECOMMENDATION: Adopt Resolution that sets August 1, 2006 as the date for
a public hearing to consider a tax abatement proposal for
housing in the downtown Yakima area.
BOARD RECOMMENDATION:
COUNCIL ACTION:
Resolution adopted. RESOLUTION NO. R-2006-105