RSMO 99.7
This program grants a 100 percent abatement on any increase of assessed value for ten years. The City Council designates which properties are eligible based on the Land Clearance for Redevelopment Authority's recommendations.

RSMO 353 (353's)
This is a 25-year tax abatement in which the first ten years are assessed at land only and the next 15 years at 50 percent of assessed value. This abatement is triggered by either the entire project, or a portion, being passed through an Urban Redevelopment Corp. by the use of a real estate deed. The Urban Redevelopment Corp. is given this power by the City Council through a contract between the same parties. There can be payment in lieu of taxes (PILOTs), shortened time frames, or other items negotiated during the approval process by the City Council. The City Planning and Development Department is in charge of this program.

Planned Industrial Expansion Authority RSMO 353 Program (PIEA's)
Tax abatement is the same as RSMO 353 except that the abatement is granted by the Planned Industrial Expansion Authority, which is part of the Economic Development Corp. The City Council approves the areas for a maximum 25-year period.

Tax Increment Financing (TIF)
Through the use of an ordinance passed by the City Council, this program freezes the assessed value as of January 1 of the year the ordinance is passed for a maximum 23 year period. During this period, which does not have to run the entire 23 years, the property owner pays regular ad-valorem taxes based on the frozen assessed value and PILOTs based on the increase of the current assessed value over the frozen assessed value. Economic Activity Taxes (EATs) are also reimbursed to the TIF Commission at 50 percent of the amount that exceeds those taxes collected in the year prior to ordinance approval by the City Council. The monies collected are disbursed to the TIF Commission by the Finance Department. The TIF Commission distributes the money to developers for approved project costs. The TIF Commission designates and approves the areas where abatement is to be granted. The City Council approves the area designated by the TIF Commission.

Urban Enterprise Zone (EZONE)
This program grants a 50 percent abatement on any increase of assessed value on improvements made to a property for 10 years. The improvement assessed value is frozen as of January 1 the year a certificate is issued by the Business Assistance Center in the City Planning and Development Department and approved by the County. A certificate is routed to the County Assessor's office first, and then back to the City. This program also carries with it tax credits for both state and federal income taxes. The areas designated for abatement are approved by the City Council.

RSMO 137.112
This program grants a 100 percent abatement on any increase of assessed value on improvements made to a residential property for five years. The improvement must be in the nature of rehabilitation and does not cover any new construction. The City Council designates areas eligible for this program. This program has very few participants.