City Code Section
- A. For tax years beginning on or after January 1, 2018, all owners of a residential rental unit in the City are required to register the unit and annually provide a schedule that includes the address of all owned residential rental units within the City. The Director may require additional data about the unit by administrative rule. If a property or structure contains more than one dwelling unit, the term residential rental unit refers to each separate dwelling unit.
- B. In the first tax year of the Residential Rental Registration Program, no additional fee will be imposed in connection with the registration. In subsequent years, a fee may be enacted to partially or fully recover the administration costs of the program in addition to other services as the Council may direct. Any fee schedule would be created and amended by administrative rule in accordance with Section 7.02.210. Penalties shall not apply for failure to file rental registration data in the 2018 tax year. Beginning in tax year 2019 and beyond, the penalty and interest provisions of Sections 7.02.700 and 7.02.710 A. shall apply.
- C. A person who rents a space for a manufactured dwelling, recreational vehicle, or moorage space for a floating home, but does not rent the actual manufactured dwelling, recreational vehicle, or floating home, is exempt from the registration requirements of this Section.
- D. Also exempt from the registration requirements of this Section is any residential rental unit regulated or certified as affordable housing by federal, state, or local government, which requires the unit to be affordable to households earning no more than 60 percent of the median family income, as determined under guidelines established by the United States Department of Housing and Urban Development.