The Multi-Unit Housing Tax Incentive Program (MUHTIP) is intended to stimulate construction of transit supportive, multiple-unit housing in the core areas of urban centers.

The MUHTIP tax incentive is a tax abatement of up to 10 years for new or converted, non-transient housing units, constructed within the designated boundary, that provide one or more public benefit.

Eligibility Requirements

1. Project must include at least two dwelling units.
   
   • Transient accommodations such as hotels or motels do not qualify.
2. Project must be located within the “core area” as defined in SRC 2.800(c).
3. Project must include at least one public benefit as outlined in SRC 2.815(c).
4. Unless project is specifically extended under SRC 2.835(c), the work must occur entirely within the program window established by the statute and ordinance, i.e. built after January 1, 2022 and completed on or before December 31, 2031.

Application Process

Interested applicants are encouraged to schedule a pre-application meeting with staff prior to submitting an application for consideration.

• Step 1: Applicant must follow the program guidelines.
• Step 2: Submit a pre-application letter and attend a pre-application conference.
• Step 3: Submit an application form.

Applications submitted for this program may include a review with other City departments and City Council. Estimated processing time can vary.