Definitions
Seattle Mun. Code § 5.73.020
in effect5.73.020 - Definitions
"Affordable rent" means monthly gross housing cost, which includes the contract rent, the estimate of tenant paid utilities, and any other required fees not included in the rent, the sum of which may not exceed 30 percent of the income limit according to subsection 5.73.040.B or subsection 5.73.090.C, as applicable.
"Affordable sale price" means a sale price that is affordable to an eligible household, as approved by the Office of Housing according to a methodology consistent with subsection 5.73.040.C.
"Assessor" means the King County Assessor.
"Bedroom" means a habitable space, as defined by Chapter 2 of the Seattle Building Code, that is either a standard bedroom or alternative bedroom.
1. "Standard bedroom" means an area with four floor-to-ceiling walls with natural light and ventilation provided by a window that opens to the outside.
2. "Alternative bedroom" means an area with four walls that meets the following requirements:
a. Each wall must be at least 7 feet high;
b. At least two of the walls must be floor-to-ceiling; and
c. No more than one wall may be comprised partly or entirely of a sliding door.
"Compliance period" means the period beginning on the date of the Final Certificate and ending on the date the last annual compliance report is due according to Section 5.73.100.
"Congregate sleeping room" is a sleeping room in a congregate residence as defined in Section 23.84A.006.
"Conditional Certificate" means a Conditional Certificate of Tax Exemption.
"Director" means the Director of the Seattle Office of Housing or any other City office, department, or agency that shall succeed to its functions with respect to this Chapter 5.73, or the Director's authorized designee.
"Dwelling unit" is defined according to Section 23.84A.008.
"Eligible household" means:
1. For multifamily rental housing, a household with total annual income as follows:
a. Certified as a condition to initial occupancy of an MFTE unit, no greater than the income limit for the MFTE unit according to subsection 5.73.040.B.4 or subsection 5.73.090.C.5.a, as applicable; and
b. According to Section 5.73.105, not exceeding 1.5 times the income limit and not exceeding 115 percent median income.
2. For permanently affordable homes, a homebuyer household with total annual income, certified as a condition to purchase an MFTE unit, no greater than the income limit for the MFTE unit according to subsection 5.73.040.C.1.
"Final Certificate" means a Final Certificate of Tax Exemption.
"Median income" means the annual median household income imputed for the Seattle area based on income limits published from time to time by the United States Department of Housing and Urban Development (HUD), with adjustments for household size, which for purposes of calculating rent and sale price limits shall be based on the average size of household of one person for zero-bedroom units and 1.5 persons per bedroom for other units, all as determined by the Director.
"MFTE" means multifamily tax exemption.
"MFTE agreement" means the standard form of agreement, prepared by the Office of Housing, between the owner or, for permanently affordable homes, a qualified non-profit organization, as grantor and the City as grantee and recorded on the title of the property, that contains the terms and conditions for the duration of the compliance period as a condition of a property tax exemption according to this Chapter 5.73.
"MFTE unit" means a dwelling unit or congregate sleeping room in multifamily housing that is leased at an affordable rent to an eligible household according to subsection 5.73.040.B.4 or subsection 5.73.090.C.5.a, as applicable, or sold at an affordable sale price to an eligible household according to subsection 5.73.040.C.
"Multifamily housing" means residential improvements in a multifamily housing project that is either new construction or conversion of a commercial structure, in which all units are made available to the public for permanent renter or owner occupancy, and determined eligible for a property tax exemption according to this Chapter 5.73. Multifamily housing must be either rental housing or ownership housing.
"Net unit area" means square feet of total floor area bounded by the inside surface of the perimeter walls of the unit, as measured at the floor line. Net unit area includes any walls internal to the unit and excludes spaces shared by multiple units or accessible to other building tenants or homeowners.
"Owner" means the owner or owners of record of the property that includes the multifamily housing. "Owner" does not include an eligible household that is a homeowner or buyer.
"Permanently affordable home" means an MFTE unit that is:
1. Sold to an eligible household at an affordable sale price;
2. Built or acquired by a qualified non-profit organization;
3. Affirmatively marketed and sold to an eligible household that receives homebuyer education and counseling from a qualified non-profit organization; and
4. Subject to a 99-year ground lease or deed restriction, to be executed at initial sale and each successive sale, that provides:
a. Resale restrictions designed to provide affordability for an eligible household;
b. A right of first refusal for a qualified non-profit organization to purchase the home at resale;
c. Refinancing and home equity line of credit approval requirements; and
d. Ongoing enforcement by a qualified non-profit organization.
"Project" means a multifamily housing project with a complete building permit application, identified by a current SDCI building permit number with a CN or PH suffix.
"Qualified non-profit organization" means a non-profit organization that the Office of Housing determines as experienced in the development and stewardship of permanently affordable homes, including:
1. Pre-purchase, verification of income and other requirements for eligible households, affordable sale price calculations for approval by the Office of Housing, and execution of legal restrictions on the property; and
2. Post-purchase, active support for homeowners by facilitating resales, monitoring compliance with financial, owner occupancy, and other legal requirements, and clearly communicating program guidelines and restrictions.
"Residential targeted area" means an area or areas designated by the City Council pursuant to Section 5.73.030.
"SDCI" means the Seattle Department of Construction and Inspections.
"Unit" means a unit leased to or owned by an individual or larger household for occupancy on a permanent, non-transient basis. Leases for all rental units in multifamily housing eligible for MFTE must be for a single resident household. Separate leases for each individual living in a unit are prohibited.
(Ord. 127316, § 2, 2025; Ord. 127187, § 2, 2025; Ord. 127108, § 7, 2024; Ord. 126443, § 2, 2021; Ord. 126278, § 7, 2021 [cross-reference correction]; Ord. 125932, § 2, 2019; Ord. 124877, § 2, 2015; Ord. 122730, § 2, 2008; Ord. 121915, § 1, 2005; Ord. 121700, § 2, 2004; Ord. 121415, § 1, 2004.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.73MUHOPRTAEXPR_5.73.020DEFetched: 11/1/2026