The City of Sumner offers Multifamily residential Property Tax Exemptions (MFTE) to encourage multifamily development and to provide affordable housing.
- The program is only available for investors who build or rehabilitate 12 or more units to rent.
- Initially established in 2019, for areas around the Sumner Station in the Town Center, it was expanded in 2022 to including areas in East Sumner for affordable housing projects.
- The MFTE is only on the ad valorem value of improvements; the land value and any non-residential development continues to be taxed.
Where MFTE is Offered
Sumner’s MFTE program is available in two areas of the City. By clicking on the links below, you can view maps that determine whether your parcel falls within an MFTE area. There are two options for an MFTE in the Town Center, an 8-year market rate housing option and a 12- year affordable housing option. The MFTE only applies to affordable housing options in the East Sumner area.
- Town Center Residential Target Area
- East Sumner Residential Target Area
The Affordable Housing MFTE Program
In order to qualify for the MFTE incentive, the applicant must commit to 20% of the project meeting the affordable housing definition in Sumner Municipal Code (SMC) 3.52.020. Sumner uses the HUD Tacoma Metro Area Adjusted Median Income (AMI) to determine affordability for low-income and moderate-income households.
Application Process
Applicants must apply for a Conditional Certificate of MFTE prior to receiving building permits. Once a Conditional Certificate is issued, the applicant must complete the project within three years; one two-year administrative extension is available. After completing the project, the applicant must apply for a Final Certificate of MFTE; once received, the actual exemption period begins on the next full calendar year.
To apply for a Conditional or Final Certificate of Property Tax Exemption, please use the following forms:
- Multifamily Property Tax Exemption Agreement Boilerplate
- Conditional Certificate Application
- Conditional Certificate Extension Request
- Final Certificate Application
Annual Reporting Requirements
MFTE program requires certain reporting requirements to be filed with the City and in turn, the City reports to the state. The guidelines and forms for initial and on-going compliance and annual reporting can be found by clicking the links below:
Contact Us:
Ryan Windish
Community Development Director
ryanw@sumnerwa.gov
253-299-5524