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TARGETED URBAN AREA (TUA) TAX EXEMPTION
PROGRAM OVERVIEW
• This program is a recruitment tool to help the
City compete v�+ith other states.
• Company must attest that they would not have
located in Richland if not for this program.
• Property tax exemption is only on new
improvements for manufacturers located
within the TUA boundary.
• Property tax on the land and non -
manufacturing improvements are paid during
the exemption period.
AREAS DESIGNATED FOR TUA EXEMPTION
Chapter 84.25 RCW; COR Resolution 2023-150
• Exemption period is ten years starting after
project completion.
• Current legislation offers the program until
2030.
• Established by Chapter 84.25 RCW (2021
Amendment).
• Benton County is offering the same
exemption for the County's portion of
property tax through a separate application
process.
Min. 25 living wage jobs:
$23/hr and 2,080 hrs/yr
Project Valuation
$800K or more
Manufacturing uses
by NAICS code
10,000 sqft of improvements
3-year construction timeline
CITY OF RICHLAND
ECONOMIC DEVELOPMENT DEPARTMENT
625 Swift Boulevard, MS-19
Richland, WA 99352
Telephone (509) 942.7595
WWW.RICHLANDBUSINESS.COM
C1.11ICHLANDMA.US • 509-942-7390
11111111111111111IRiChland
G'j,/G�Laz
�Y Informational Sheet: TARGETED URBAN AREA TAX EXEMPTION
LOCATION: HORN RAPIDS TRIANGLE AREA and North Horn Rapids in Richland, Washington
KEY FACTS:
1. The TARGETED URBAN AREA PROPERTY TAX EXEMPTION (TUA) PROGRAM is authorized by Chapter
84.25 RCW.
2. The purpose of the program is to encourage new industrial and manufacturing uses on undeveloped or
underutilized lands zoned for industrial and manufacturing uses.
3. GENERAL PROVISIONS and REQUIREMENTS:
a. "Industrial and Manufacturing uses" means building improvements that meet the following:
i. 10,000 square feet or larger of new improvements/buildings.
ii. Buildings must be on undeveloped property (building additions do not qualify).
iii. representing a minimum improvement value of $800,000 for uses categorized as
"division D: Manufacturing' or "division E: transportation" by the United States Dept. of
Labor.
b. The value of new construction of industrial/manufacturing facilities is exempt from property
taxation.
i. The value is exempt for 10 successive years.
ii. Beginning January 1st of the year immediately following the calendar year of issuance of
the certificate.
iii. The exemption does not include the value of the land or non-industrial/manufacturing
related improvements.
c. The exemption does not apply to county property taxes unless the county adopts a resolution
to allow the exemption from county property taxes.
d. At the conclusion of the exemption period, the new industrial/manufacturing facilities must be
considered as new construction.
e. Property owners seeking an exemption will apply online for approval and are required to do
include the following upon agreement:
i. Sign a statement that the applicant is aware of the potential tax liability involved when
the property ceases to be eligible for the incentive.
ii. Certify that they would not have built in this location but for the availability of the tax
exemption.
iii. Certify that a minimum of 25 new family living wage jobs will be created on the subject
property as a result of new construction of industrial/manufacturing facilities within one
year of building occupancy.
1. "Family Living Wage Job" means a job offering health care benefits, an average
wage of $23/hour or more, and working 2,080 hours per year on the site.
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NORTH RICHLAND -
TARGETED URBAN AREAS
j (MANUFACTURING TAX EXEMPTION)
TUA TIMELINE
1) Application
90 days to approve/deny from date of receipt
Approve through Council action / Staff initial review
2) Contract and Issue Conditional Certificate of Acceptance of Tax Exemption
(within above 90 day approval period)
Send to County
Administrative (per resolution)
3) Completion of Project Construction
30 days to audit statement and approve program compliance
Report to City from Owner (Owner's statement, CofO)
3 years maximum to complete construction *From Certificate Date
4) Issue certificate of exemption to the County
10 days from expiration of 30 day audit period
Send to County
Administrative
5) Effective Date of Exemption
January 1 following project approval
6) Annual reporting
30 days from anniversary date of approval of the Certificate of Exemption (items)
Produced by the property owner
County sending exemption reportiong to the City annually for tracking
7) Annual report to Commerce
COR Administrative Report
December 31 of each year
Chapter 84.25 RCW
TARGETED URBAN AREAS —EXEMPTION
Sections
84.25.010
Findings.
84.25.020
Purpose.
84.25.030
Definitions.
84.25.040
Exemption —New construction of industrial/manufacturing
facilities.
84.25.050
Application requirements for property owner.
84.25.060
Targeted area designation requirements.
84.25.070
Exemption application procedures.
84.25.080
Application approval —City governing authority review
requirements.
84.25.090
Application —City governing authority approval or denial
Appeals.
84.25.100
Application fee.
84.25.110
Certificate of tax exemption —Requirements.
84.25.120
Annual report.
84.25.130
Improvements.
84.25.140
Application-2015 1st sp.s. c 9.
RCW 84.25.010 Findings. The legislature finds that:
(1) Many cities have planned under the growth management act,
chapter 36.70A RCW, and designated and zoned lands for industrial and
manufacturing use;
(2) The industrial and manufacturing industries provide family
living wage jobs;
(3) In the current economic climate the creation of additional
family living wage jobs is essential;
(4) It is critical that Washington state promote its continued
strength in the fields of aerospace, technology, biomedical, and other
industries that will provide family -wage job growth; and
(5) Planning for industrial and manufacturing use is inadequate
to attract new industry and manufacturing and an incentive should be
created to stimulate the development of new industrial and
manufacturing uses in the existing inventory of lands zoned for
industrial and manufacturing use in targeted urban areas through a tax
incentive as provided by this chapter. [2015 1st sp.s. c 9 § 1.]
RCW 84.25.020 Purpose. It is the purpose of this chapter to
encourage new manufacturing and industrial uses on undeveloped or
underutilized lands zoned for industrial and manufacturing uses in
targeted urban areas, thereby increasing employment opportunities for
family living wage jobs. Cities that plan under the growth management
act meeting the criteria of this chapter where the governing authority
of the affected city has found there is insufficient family living
wage jobs for its wage earning population may designate a portion of
the city's industrial and manufacturing zoned and undeveloped land to
receive an ad valorem tax exemption for the value of new construction
of industrial/manufacturing facilities within the designated area.
[2015 1st sp.s. c 9 § 2.1
1 1 1
RCW 84.25.030 Definitions. The definitions in this section
apply throughout this chapter unless the context clearly requires
otherwise.
(1) "City" means any city or town.
(2) "Family living wage job" means a job that offers health care
benefits with a wage that is sufficient for raising a family. A family
living wage job must have an average wage of $23 an hour or more,
working 2,080 hours per year on the subject site, as adjusted annually
for inflation by the consumer price index. The family living wage may
be increased by the local authority based on regional factors and wage
conditions.
(3) "Governing authority" means the local legislative authority
of a city or county having jurisdiction over the property for which an
exemption may be applied for under this chapter.
(4) "Growth management act" means chapter 36.70A RCW.
(5) "Industrial/manufacturing facilities" means building
improvements that are 10,000 square feet or larger, representing a
minimum improvement valuation of $800,000 for uses categorized as
"division D: manufacturing" or "division E: transportation (major
groups 40-42, 45, or 47-48)" by the United States department of labor
in the occupation safety and health administration's standard
industrial classification manual, provided, a city may limit the tax
exemption to manufacturing uses.
(6) "Lands zoned for industrial and manufacturing uses" means
lands in a city zoned for an industrial or manufacturing use
consistent with the city's comprehensive plan where the lands are
designated for industry.
(7) "Owner" means the property owner of record.
(8) "Targeted area" means an area of undeveloped lands zoned for
industrial and manufacturing uses in the city that is located within
or contiguous to an innovation partnership zone, foreign trade zone,
or EB-5 regional center, and designated for possible exemption under
the provisions of this chapter.
(9) "Undeveloped or underutilized" means that there are no
existing building improvements on the portions of the property
targeted for new or expanded industrial or manufacturing uses. [2022
c 172 § 1; 2021 c 218 § 1; 2015 1st sp.s. c 9 § 3.1
Effective date-2022 c 172: See note following RCW 82.04.294.
RCW 84.25.040 Exemption —New construction of industrial/
manufacturing facilities. (1)(a) The value of new construction of
industrial/manufacturing facilities qualifying under this chapter is
exempt from property taxation under this title, as provided in this
section. The value of new construction of industrial/manufacturing
facilities is exempt from taxation for properties for which an
application for a certificate of tax exemption is submitted under this
chapter before December 31, 2030. The value is exempt under this
section for 10 successive years beginning January 1st of the year
immediately following the calendar year of issuance of the
certificate.
(b) The exemption provided in this section does not include the
value of land or nonindustrial/manufacturing-related improvements not
qualifying under this chapter.
[ 2 1
(2) The exemption provided in this section is in addition to any
other exemptions, deferrals, credits, grants, or other tax incentives
provided by law.
(3) This chapter does not apply to state levies or increases in
assessed valuation made by the assessor on nonqualifying portions of
buildings 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) This exemption does not apply to any county property taxes
unless the governing body of the county adopts a resolution and
notifies the governing authority of its intent to allow the property
to be exempted from county property taxes.
(5) At the conclusion of the exemption period, the new
industrial/manufacturing facilities cost must be considered as new
construction for the purposes of chapter 84.55 RCW. [2021 c 218 § 2;
2015 1st sp.s. c 9 § 4.1
RCW 84.25.050 Application requirements for property owner. An
owner of property making application under this chapter must meet the
following requirements:
(1) The new construction of industrial/manufacturing facilities
must be located on land zoned for industrial and manufacturing uses,
undeveloped or underutilized, and as provided in RCW 84.25.060,
designated by the city as a targeted area;
(2) The new construction of industrial/manufacturing facilities
must meet all construction and development regulations of the city;
(3) The new construction of industrial/manufacturing facilities
must be completed within three years from the date of approval of the
application; and
(4) The applicant must enter into a contract with the city
approved by the city governing authority under which the applicant has
agreed to the implementation of the development on terms and
conditions satisfactory to the governing authority. [2021 c 218 § 3;
2015 1st sp.s. c 9 § 5.1
RCW 84.25.060 Targeted area designation requirements. (1) The
following criteria must be met before an area may be designated as a
targeted area:
(a) The area must be lands zoned for industrial and manufacturing
uses; and
(b) The city must have determined that the targeting of the area,
as evaluated by the governing authority, will assist in the new
construction of industrial/manufacturing facilities that will provide
employment for family living wage jobs.
(2) For the purpose of designating a targeted area, 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
(3) The governing authority must 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 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 targeted
area.
(4) Following the hearing or a continuance of the hearing, and
subject to the limit on targeted areas, the governing authority may
designate all or a portion of the area described in the resolution of
intent as a targeted area if it finds, in its sole discretion, that
the criteria in subsection (1) of this section have been met. [2015
1st sp.s. c 9 § 6.]
RCW 84.25.070 Exemption application procedures. An owner of
property seeking an exemption under this chapter must complete the
following procedures:
(1) The owner must 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 or in the guidelines;
(b) A description of the project and site plan, and other
information requested;
(c) A statement of the expected number of new family living wage
jobs to be created;
(d) A statement that the applicant is aware of the potential tax
liability involved when the property ceases to be eligible for the
incentive provided under this chapter; and
(e) A statement that the applicant would not have built in this
location but for the availability of the tax exemption under this
chapter;
(2) The applicant must verify the application by oath or
affirmation; and
(3) The application must be accompanied by the application fee,
if any, required under this chapter. The governing authority may
permit the applicant to revise an application before final action by
the governing authority. [2015 lst sp.s. c 9 § 7.]
RCW 84.25.080 Application approval —City governing authority
review requirements. (1) The city governing authority may approve the
application if it finds that:
(a) A minimum of 25 new family living wage jobs will be created
on the subject site as a result of new construction of industrial/
manufacturing facilities within one year of building occupancy;
(b) 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; and
(c) The criteria of this chapter have been satisfied.
(2) Priority must be given to applications that meet the
following labor specifications during the new construction and ongoing
business of industrial/manufacturing facilities:
(a) Compensate workers at prevailing wage rates as determined by
the department of labor and industries;
(b) Procure from, and contract with, women -owned, minority -owned,
or veteran -owned businesses;
(c) Procure from, and contract with, entities that have a history
of complying with federal and state wage and hour laws and
regulations;
(d) Include apprenticeship utilization from state -registered
apprenticeship programs;
(e) Provide for preferred entry for workers living in the area
where the project is being constructed; and
(f) Maintain certain labor standards for workers employed
primarily at the facility after construction, including production,
maintenance, and operational employees. [2021 c 218 § 4; 2015 1st
sp.s. c 9 § 8.]
RCW 84.25.090 Application —City governing authority approval or
denial —Appeals. (1) The city governing authority must 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 must 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 criteria of this chapter.
(3) If the application is denied by the city, the city must 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 the city, an applicant may appeal the denial
to the city's governing authority within thirty days after receipt of
the denial. The appeal before the city's governing authority must be
based upon the record made before the city with the burden of proof on
the applicant to show that there was no substantial evidence to
support the city's decision. The decision of the city in denying or
approving the application is final. [2021 c 218 § 5; 2015 1st sp.s. c
9 § 9.]
RCW 84.25.100 Application fee. 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 of the city must 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 city's governing authority may retain that portion of
the application fee attributable to its own administrative costs and
refund the balance to the applicant. [2015 1st sp.s. c 9 § 10.1
RCW 84.25.110 Certificate of tax exemption —Requirements. (1)
Upon completion of the new construction of a manufacturing/industrial
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[industrial/manufacturing] facility for which an application for an
exemption under this chapter has been approved and issued a
certificate of occupancy, the owner must file with the city the
following:
(a) A description of the work that has been completed and a
statement that the new construction on the owner's property qualify
the property for a partial exemption under this chapter;
(b) A statement of the new family living wage jobs to be offered
as a result of the new construction of manufacturing/industrial
[industrial/manufacturing] facilities; 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 city must determine whether
the work completed and the jobs to be offered are consistent with the
application and the contract approved by the city and whether the
application is qualified for a tax exemption under this chapter.
(3) If the criteria of this chapter have been satisfied and the
owner's property is qualified for a tax exemption under this chapter,
the city must 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 city must notify the applicant that a certificate of tax
exemption is denied if the city determines that:
(a) The work was not completed within three years of the
application date;
(b) The work was not constructed consistent with the application
or other applicable requirements;
(c) The jobs to be offered are not consistent with the
application and criteria of this chapter; or
(d) The owner's property is otherwise not qualified for an
exemption under this chapter.
(5) If the city finds that the work 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 the work for a period not to
exceed twenty-four consecutive months.
(6) The city's governing authority may enact an ordinance to
provide a process for an owner to appeal a decision by the city that
the owner is not entitled to a certificate of tax exemption to the
city. The owner may appeal a decision by the city to deny a
certificate of tax exemption in superior court under RCW 34.05.510
through 34.05.598, if the appeal is filed within thirty days of
notification by the city to the owner of the exemption denial. [2015
lst sp.s. c 9 § 11.1
RCW 84.25.120 Annual report. (1) Thirty days after the
anniversary of the date of the certificate of tax exemption and each
year for the tax exemption period, the owner of the new industrial/
manufacturing facilities must file with a designated authorized
representative of the city an annual report indicating the following:
(a) A statement of the family living wage jobs at the facility as
of the anniversary date;
[ 6 1
(b) A certification by the owner that the property has not
changed use;
(c) A description of changes or improvements constructed after
issuance of the certificate of tax exemption; and
(d) Any additional information requested by the city.
(2) A city that issues a certificate of tax exemption under this
chapter must report annually by December 31st of each year, beginning
in 2013, to the department of commerce. The report must include the
following information:
(a) The number of tax exemption certificates granted;
(b) The total number and type of new manufacturing/industrial
[industrial/manufacturing] facilities constructed;
(c) The number of family living wage jobs resulting from the new
manufacturing/industrial [industrial/manufacturing] facilities; and
(d) The value of the tax exemption for each project receiving a
tax exemption and the total value of tax exemptions granted. [2015
1st sp.s. c 9 § 12.]
RCW 84.25.130 Improvements. (1) If the value of improvements
have been exempted under this chapter, the improvements continue to be
exempted for the applicable period under this chapter so long as they
are not converted to another use and continue to satisfy all
applicable conditions including, but not limited to, zoning, land use,
building, and family -wage job creation.
(2) If an owner voluntarily opts to discontinue compliance with
the requirements of this chapter, the owner must notify the assessor
within 60 days of the change in use or intended discontinuance.
(3) If, after a certificate of tax exemption has been filed with
the county assessor, the city discovers that a portion of the property
is changed or will be changed to disqualify the owner for exemption
eligibility under this chapter, the tax exemption must be canceled and
the following occurs:
(a) Additional real property tax must be imposed on the value of
the nonqualifying improvements in the amount that would be imposed if
an exemption had not been available under this chapter, plus a penalty
equal to 20 percent of the additional value. 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 nonqualifying 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
becomes a lien on the property and attaches at the time the property
or portion of the property is removed from the qualifying use under
this chapter or the amenities no longer meet the applicable
requirements for exemption under this chapter. A lien under this
section has priority to, and must be fully paid and satisfied before,
a recognizance, mortgage, judgment, debt, obligation, or
responsibility to or with which the property 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
[ 7 1
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 property taxes.
(4) If, after a certificate of tax exemption has been filed with
the county assessor, the city discovers that the facility maintains
fewer than 25 family living wage jobs, the owner is considered
ineligible for the exemption under this chapter, and the following
must occur:
(a) The tax exemption must be canceled; and
(b) Additional real property tax must be imposed in the amount
that would be imposed if an exemption had not been available under
this chapter, dated back to the date that the facility last maintained
a minimum of 25 family living wage jobs.
(5) Upon a determination that a tax exemption is to be terminated
for a reason stated in this section, the city's governing authority
must notify the record owner of the property as shown by the tax rolls
by mail, return receipt requested, of the determination to terminate
the exemption. The owner may appeal the determination to the city,
within 30 days by filing a notice of appeal with the city, which
notice must specify the factual and legal basis on which the
determination of termination is alleged to be erroneous. At an appeal
hearing, all affected parties may be heard and all competent evidence
received. After the hearing, the deciding body or officer must either
affirm, modify, or repeal the decision of termination of exemption
based on the evidence received. An aggrieved party may appeal the
decision of the deciding body or officer to the superior court as
provided in RCW 34.05.510 through 34.05.598.
(6) Upon determination by the city to terminate an exemption, the
county officials having possession of the assessment and tax rolls
must correct the rolls in the manner provided for omitted property
under RCW 84.40.080. The county assessor must make such a valuation of
the property and improvements as is necessary to permit the correction
of the rolls. The value of the new industrial/manufacturing facilities
added to the rolls is considered new construction for the purposes of
chapter 84.40 RCW. The owner may appeal the valuation to the county
board of equalization as provided in chapter 84.40 RCW. 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
lst 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. [2021 c 218 § 6; 2015 1st sp.s. c 9 § 13.]
RCW 84.25.140 Application-2015 1st sp.s. c 9. This act applies
to taxes levied for collection in 2016 and thereafter. [2015 1st
sp.s. c 9 § 14.1
1 8 1
PROPERTY TAX EXEMPTION APPLICATION FOR
INDUSTRIAL MANUFACTURING USES (RCW 84.25)
ALL SECTIONS MUST BE COMPLETED FOR CONSIDERATION
FOR AGENCY USE Date:
FEE: S500
Credit Card #
Project Name
Ownership Company
Site Address Numkmr
Name
Address
City, State, Zip
Work Phone
Email
Standard Industrial Class (SIC)
Project Description
(Attach additional
pages, if needed)
I
Project Cost
Square Footage of Existing
SIC — D: Manufacturing #
Industrial / Manufacturing Uses Only
SIC — E: Transportation #
Total Building Costs
Proposed Exemption Square Footage Total —Building Square Footage
(new buildings only) T (upon completion)
EMPLOYEE INFORMATION
1. Will the business offer health care benefits? ❑ YES ❑ NO
2. How many permanent, full-time (2,080 hours/year) positions will be created?
3. How many new positions created (above) be paid a minimum living wage of $23/hour or
more?
4. Will the business compensate workers at prevailing wage rates? ❑ YES ❑ NO
5. Will the business procure from, and contract with, women -owned, minority -owned, or
veteran -owned businesses? ❑ YES ❑ NO
& Will the business procure from, and contract with, entities that have a history of complying
with federal and state wage and hour laws and regulations? ❑ YES ❑ NO
7. Will the business include apprenticeship utilization from state -regulated apprenticeship
programs? ❑ YES ❑ NO
8. Will the business provide for preferred entry for workers living in the area where the project
is being constructed? ❑ YES ❑ NO
9. Will the business maintain certain labor standards for workers employed primarily at the
facility after construction, including production, maintenance, and operational employees? ❑YES El NO
10. Is the subject parcel located within the Targeted Urban Area boundary for the property tax
exemption identified by the City? ❑ YES ❑ NO
I understand the potential tax liability involved when the property ceases to be eligible for the incentive provided
under RCW 84.25.
There are no existing building improvements on the portion of the property targeted for the tax exemption.
I understand that the construction of the industriaUmanufacturing facility must be completed in three (3) years from
the date of application approval.
O 1 hereby certify that the project meets the industrial manufacturing requirements as described in RCW 84.25.
I understand that the new construction of industrial/manufacturing facilities must meet all construction and
development regulations of the city.
I understand that this waiver pertains only to the City's portion of property taxes related to the building
❑ improvements excluding the improved valuation of the land and the taxing authority of other jurisdictions.
1 understand that the City of Richland's decision regarding the tax exemption is final.
I understand that the value of new construction of industriaUmanufacturing facilities is exempt under RCW 84.25 for
ten (10) consecutive years beginning January 1st of the year immediately following the calendar year of issuance of
❑ a certificate of tax exemption and there are no extensions.
I understand that, If approved, the next step is an agreement with the city that is approved by the city governing
authority under which the applicant has agreed to the implementation of the development on terms and conditions
satisfactory to the governing authority.
I understand that the City will require a certification of completion of the project in compliance with this document
and the creation of jobs annually for the duration of the exemption.
If your application is approved, the city will issue a conditional certificate of acceptance of the tax
exemption within ninety (90) days after receipt of the application. The certificate will contain a statement
by a duly authorized administrative official of the City of Richland that the property has complied with
the required criteria of RCW 84.25.
Upon denial by the city, an applicant may appeal the denial to the city's governing authority within thirty
days after receipt of the denial. The appeal before the city's governing authority must be based upon
the record made before the city with the burden of proof on the applicant to show that there was no
substantial evidence to support the city's decision. The decision of the city in denying or approving the
application is final.
I certify that I am the Owner of the property, I do hereby declare under penalty of perjury under
the laws of the state of Washington that I have familiarized myself with the rules and regulations
with respect to preparing and filing this application and that the statements and information
submitted herewith are in all respects true and correct to the best of my knowledge and belief.
I further certify that this project would not have been built in Richland but for the availability of
the tax exemption and other locations considered.
Property Owner(s) Printed Name v
Property Owner(s) Signature Date