Missing Middle Residential Tax Abatement
As part of a strategy to increase affordable housing opportunities, the City of Des Moines currently offers a 10-year tax abatement on the value Missing Middle Housing projects add to a property.
Missing Middle Housing is a range of house-scale buildings with multiple units — compatible in scale and form with detached single-family homes — located in a walkable neighborhood.
What are Missing Middle Residential Structures?
- Duplexes
- Townhouse structures with no more than 12 units
- 2-12 Unit Apartment/Condo Buildings
- “Missing Middle Residential” means two- to four-unit House A, B, C and D building types as described in Municipal Code Sections 135-2.13 through 135-2.16, and specifically Sections 135-2.13.3.E.2-3, 135-2.14.3.E.2, 135-2.15.3.E.3, and 135-2.16.3.E.4; two- to four-unit houses located or constructed within a Legacy Planned Unit Development (PUD) zoning district; and two- to 12-unit Flat B and Row building types, as described in Municipal Code Sections 135-2.11 and 135-2.12, respectively.
What Projects are Eligible for Abatement?
Improvements to properties with structures that contain missing middle residential structures are eligible for tax abatement schedules in this category. Common projects in this category include:
- New residential buildings with 2-12 housing units.
- Renovations to existing structures.
- New accessory housing structures.
To be eligible for abatement, projects must:
- 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?
| Project Type | Location | Schedule |
|---|---|---|
| Renovation of Existing Structures | Citywide | 10-RF: 10-Year 100% |
| New Accessory Housing Structures | Citywide | 10-RF: 10-Year 100% |
| New 2-12 Unit Buildings | See Below | See Below |
New 2-12 Unit Residential Buildings
For projects permitted before 1/1/2022, and construction completed after 1/1/2022, email permits@dmgov.org for more details.
| Location | Schedule |
|---|---|
| Outside Targeted Low-Density Residential Area | 06-RD: 6-Year Declining |
| Inside Targeted Low-Density Residential Area and Outside Riverpoint West Area and Outside Bridge District Plats 2 & 3 | 10-RD: 10-Year Declining |
| Within Bridge District Plats 2 & 3 | 06-RD: 6-Year Declining or; 09-RD: 9-Year Declining (Determined by Developer) |
| Within Bridge District Plats 2 & 3 | 06-RD: 6-Year Declining or; 10-RD: 10-Year Declining (Determined by Developer) |
| Within Riverpoint West Area | See Riverpoint West Area Tax Abatement Page |
To determine tax abatement schedules available for new missing middle residential structures permitted prior to 1/1/2022, email permits@dmgov.org.
| Location | Additional Insulation & EV Charging Capable (see footnotes for details) |
Schedule |
|---|---|---|
| Outside Riverpoint West Area and Outside Bridge District Plats 2 & 3 |
Provided | 09-RD: 9-Year Declining |
| Outside Riverpoint West Area and Outside Bridge District Plats 2 & 3 |
Not Provided | 08-RD: 8-Year Declining |
| Within Bridge District Plats 2 & 3 | Provided | 06-RD: 6-Year Declining or 09-RD: 9-Year Declining (Determined by Developer) |
| Within Bridge District Plats 2 & 3 | Not Provided | 06-RD: 6-Year Declining or 08-RD: 8-Year Declining (Determined by Developer) |
| Within Riverpoint West Area | See Riverpoint West Area Tax Abatement Page |
Targeted Low-Density Residential Area:
Bridge District Plats 2 & 3:
Riverpoint West Area:
Court Avenue Historic Area:
Historic Fort Des Moines Area:
