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Tax Abatement

River Park building, Big Whiskey front
The Board of Commissioners of the Housing Authority of the City of Jefferson, acting in their capacity as the Land Clearance and Redevelopment Authority (LCRA) is required to issue a certificate of qualification for tax abatement to any applicant who submits plans showing the applicant is engaging or intent to engage in construction or rehabilitation of real property in an area declared blighted as provided in Section 99.430 RSMo. LCRA encourages applicants to contact the Jefferson City Housing Authority prior to rehabilitation or contraction being started to insure all criteria are being met throughout the process. 

An applicant must own, rent or lease the property being constructed or rehabilitated. To be eligible for a certificate or qualification for tax abatement the applicant must be engaged in new construction (erecting a new building or a new addition to the property) or rehabilitation (a substantial restoration to a damaged/deteriorated structure that alleviates blight, or an upgrade of the interior to comply with current code requirements). Rehabilitation applies only to structures and does not include changes to properties that are merely cosmetic. River Park Building, formally known as the JCD building

All construction and rehabilitation must be consistent with the urban renewal plan covering the blighted area and any city zoning, code, or other requirements applicable to the location, including but not limited to, site design standards, building design standards, and site use.

Applicants for property tax abatement will be required to enter a cooperative agreement with the Land Clearance Authority covenanting to complete the new construction or rehabilitation and warranting that the property will continue to be used in a manner consistent with the redevelopment or urban renewal plan throughout the abatement period or the abatement will be subject to termination.

Section 99.700, RSMo Tax Abatement Application for property located in the area currently designated as blighted.

The Board of Commissioners of the Housing Authority of the City of Jefferson, Missouri, acting in their capacity as the Land Clearance and Redevelopment Authority, require the following information to be submitted by an applicant for consideration of tax abatement pursuant to Section 99.700, RSMo.,

entrance (1)
  • Entity/Developer Name. Address, Contact Information
  • Name, Address, and contact information of Applicant Representative
  • Project Location (Site plan, area map, etc.)
  • A photograph of the property.
  • A description of the damage or deteriorated conditions to be improved on the property and any code compliance problems.
  • If a rehabilitation project, a description of the improvements and how they will restore the damaged or deteriorated property to prior good condition.
  • Legal Description of Property and Proof of Ownership. If submitted by a renter or leasee a copy of the lease and a letter of support from the property owner.
  • Copies of correspondence with or documents issued by the City of Jefferson, MO (reviews, demolition permit, building permits, requests for waivers or variances, documentation showing code deficiencies, etc.)
  • Scope of Work and total estimated cost to complete the work. (Detailed explanation of work to be done. May be in the form of detailed specifications and/or notes on the drawings).
  • Construction Plans – Construction of rehabilitation must comply with all City requirements and regulations including but not limited to site design standards, building design standards, and site use. A. Elevators B. Floor Plans C. Other (specific electrical, plumbing, life safety, ADA, structural changes, additions, etc.)
  • Copies of any other application for incentives for this development (i.e., historic tax credit, etc.)
  • Any additional material submittals to help determination of major rehabilitation versus renovation/remodeling.
  • Date the new construction of rehabilitation work started or will start, and estimated date of completion.




Applications should be sent to P.O. Box 1029, Jefferson City, MO  65102, hand-delivered to 1040 Myrtle Ave., upper level, or sent electronically to information@jchamo.org.

Applicants will be notified if additional information is needed. The Board will review the application and notify the applicant of results. Once approved applicants are responsible for notifying the Cole County Assessor.