Vacant Building Tax Abatement

Abatement Restrictions

The vacant building abatement is limited to buildings that are zoned for commercial or industrial purposes only. Taxes owed on the building can be abated for either one or two years. A new owner or tenant of the current owner must be able to document the lack of the building’s occupancy for a minimum of a one-year period. Taxes on the land are not eligible for abatement. This discretionary incentive is granted by the City Council.

Abatement Rates

At the City Council’s discretion, a downtown vacant building can receive 3 years of Vacant Building Deduction on the Real Property taxes (the taxes on the land are not eligible for abatement). All other Vacant Building Deduction applications are subject to negotiation with the City Council.

Important Information About Building Permits

Completion of the abatement approval process is required prior to the issuance of a building permit or occupancy of the building.

Online Forms