Commercial/Industrial Tax Abatement
- Properties with structures that do not meet the definition of low-density, high-density, or missing middle residential, that are assessed as commercial or industrial and located in commercial or industrial zoning districts.
- “Commercially and Industrially Zoned Districts” means the following zoning districts located outside of the downtown Des Moines area and Riverpoint West Area (Map 6 attached hereto): Agriculture (A), Downtown (DX), Mixed-Use (MX1, MX2, MX3, RX1, RX2, CX, EX), Industrial (I), Public, Civic, Institutional (P2), and applicable commercial or industrial Legacy Planned Unit Development (PUD), as such districts are shown on the Official Zoning Map incorporated by reference in Section 134-1.10 of the Municipal Code.
Improvements to properties with structures that contain high-density residential structures are eligible for tax abatement schedules in this category. Common projects in this category include:
- New commercial/industrial buildings.
- Renovations to existing buildings and their accessory structures.
- New accessory structures.
- Be assessed as commercial or industrial property and;
- Be located outside the Downtown Area and;
- Be located in commercially or industrially zoned districts and;
- Include Energy Efficiency and Sustainability elements when required and;
- Comply with all City requirements and;
- Increase the property's assessed value by at least 5% and;
- Permits must be issued for work that requires permits.
What Schedules are Available?
|Outside Downtown Area||03-CF: 3-Year 100% or
10-CD: 10-Year Declining
- For projects located in the Riverpoint West Area, see the Riverpoint West Area Tax Abatement Page.
Required Energy Efficiency & Sustainability Features:The following applies to projects permitted after 12/31/2021. To identify energy efficiency and sustainability features required for projects permitted 12/31/2021 or earlier, email SitePlan@dmgov.org.
New commercial/industrial buildings, additions that exceed 50% of the existing building's floor area, and renovations to existing buildings that exceed 50% of the assessed building value must include at least 4 of the following to be eligible for tax abatement. (For projects located in the Riverpoint West Area, see the Riverpoint West Area Tax Abatement Page)
- Permeable pavement for a minimum of 30% of the paved area.
- Stormwater best management practices shall be implemented by methods of capture, infiltration, evapotranspiration, or re-use to retain 50% of the runoff volume from impervious surfaces on-site during a 1-year rainfall event.
- 90% of exterior building elevations are constructed from renewable materials.
- Primary entry within ¼ mile of a DART transit stop.
- Redevelopment of a previously-developed site.
- Renovation of an existing building.
- Wind or solar (photovoltaic, PV) electric generation systems, in accordance with Municipal Code Sections 135-2.22.4.E-H, are reasonably estimated to annually provide at least 20% of the electric power consumed by the development.
- Ground source (geothermal) heat pumps are used as the primary source of heating and cooling.
- Provision of a minimum level 2 electric vehicle charging station in accordance with
Municipal Code Section 135-2.22.4.B.
- Other energy efficiency and sustainability measures proposed by the property owner and granted written approval by the Development Services Director for tax exemption purposes pursuant to this Plan.
Downtown & Riverpoint West Areas: