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MUPTE Program

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Multiple-Unit Property Tax Exemption (MUPTE) Program

The Multiple-Unit Property Tax Exemption (MUPTE) Program is a tax incentive program designed to stimulate multiple-unit housing in the City’s designated core areas, in transit-oriented districts, and within city limits when subject to low-income housing assistance.

The MUPTE Program provides property owners a property tax exemption on qualifying portion(s) of a (re)development for up to ten (10) successive years. Qualifying portions include multiple-unit residential dwellings and public benefit elements approved by the City Council for participation in the City’s MUPTE Program. During the exemption period, property owners are responsible for payment of taxes on any assessed value of the land and structure(s) not included in the approved property tax exemption.

To be eligible, properties must be newly constructed structures, stories or other additions to existing structures, and structures converted in whole or in part from other use to housing that meet the following criteria:

  • Include four (4) or more residential dwellings (i.e. quadplex or multi-unit dwelling as defined in CBDC 17.150.020).
  • Include three (3) or more elements benefiting the public as set forth in CBMC 3.70.050.
  • Located within ¼-mile of a fixed route public transit service, in a designated core area, or anywhere within city-limits when subject to low-income housing assistance. (map)
  • Are not used for transient accommodations (rented for less than 30 consecutive days).
  • Completed on or before January 1, 2032.

The fee to apply for participation in the MUPTE Program is $2,150. This fee covers both the City’s and the County’s administrative costs to process the application and to implement an approved property tax exemption. The application must be filed with the City by January 1st of the year for which the exemption is requested. Except for the 2025 program year, a pre-application conference is required prior to application submittal and must be completed no later than November 1st of the calendar year immediately preceding the year for which the exemption is requested.

Contact the Community Development Department for additional information, an application, or to schedule a meeting.



To identify whether market rate or low-income housing qualifies for the MUPTE incentive at a specific location, please type the property address into the search bar within the top half of the map. The type of housing (market rate or low-income) qualifying for the MUPTE incentive at the subject property location will, then, be identified in the results bar below the map.