High-Density Residential Tax Abatement

What are High-Density Residential Structures?
  • 13+ Unit Apartment/Condo Buildings
  • “High-Density Residential” means Downtown Storefront, Downtown General, Storefront, Commercial Cottage, and Flat A building types, containing 13 or more separate household units, as described in Municipal Code Article 135-2.
What Projects are Eligible for Abatement?
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 high-density residential buildings.
  • Renovations to existing high-density residential buildings and their accessory structures.
  • New accessory structures.  
To be eligible for abatement, projects must:
  1. Comply with all City requirements and;
  2. Increase the property's assessed value by at least 5% and;
  3. Permits must be issued for work that requires permits.
For questions about tax abatement for High-Density Residential Structures, email SitePlan@dmgov.org.

What Schedules are Available?
Project Type Location Schedule
Renovations of existing structures that do not increase the number of dwelling units Citywide 10-RF: 10-Year 100%
New accessory structures Citywide 10-RF: 10-Year 100%
New high-density residential buildings and renovations that increase the number of dwelling units in existing buildings Within the Targeted Multi-Family Residential Area 10-RD: 10-Year Declining
New high-density residential buildings and renovations that increase the number of dwelling units in existing buildings Outside the Targeted Multi-Family Residential Area Not eligible for tax abatement
  • For projects located in the Riverpoint West Area, see the Riverpoint West Area Tax Abatement Page.
  • Projects located in the Court Avenue Historic Area must comply with Appendix A of the Fourth Restated Urban Revitalization Plan.
  • Projects located in the Historic Fort Des Moines Area must comply with Appendix B of the Fourth Restated Urban Revitalization Plan.
Required Energy Efficiency & Sustainability Features:
New high-density residential 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 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, reasonably estimated to annually provide at least 20% of  the electric power consumed by the development.
  • Ground source (geothermal) heat pumps used as 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. 


Targeted Multi-Family Residential Area:
Targeted Multiple-Family Residential Area - Copy
 Riverpoint West Area:
Downtown Area & Riverpoint West Area - Copy
Court Avenue Historic Area:
Court Ave Historic Area - Copy
Historic Fort Des Moines Area:
Historic Fort Des Moines Area - Copy