The credit program provides a tax credit to parcel owners (including parcel owners in developments served by a centralized stormwater or urban runoff system) for qualifying improvements that capture or treat stormwater or urban runoff or reduce stormwater or urban runoff pollution in the District. All parcels subject to the SCW Program tax are eligible for the Credit Program. Multiple Parcels with common ownership may be aggregated for purposes of the Credit Program.
The tax credit is calculated based on the extent to which a parcel(s) has complied with an applicable:
Low Impact Development (LID) ordinance
Standard Urban Stormwater Mitigation Plan (SUSMP) requirements
Industrial General Permit (IGP)
another Los Angeles Regional Water Quality Control Board-approved permit governing the discharge of stormwater or urban runoff, or
some combination of Stormwater or Urban Runoff discharge requirements for the Parcel.
Credit shall also be available for improvements or projects that result in water supply benefits or community investment benefits.
Parcels located within a master planned community, specific plan area, subdivision, or an approved regional or sub-regional stormwater management plan area that are served by a centralized stormwater and/or urban runoff improvement, are considered a “benefited development.” The stormwater and/or urban runoff improvement in the benefited development must collect and treat the runoff of the collective multi-parcel impermeable area and be operated and maintained by a developer, homeowner or neighborhood association or other nongovernmental entity. Notwithstanding the foregoing, if the stormwater and/or urban runoff improvements are operated and maintained by a governmental entity, the benefited development will still qualify for the credit program if a developer, homeowner or neighborhood association, or other non-governmental entity funds the O&M of such improvements.
The credit shall be based on the total impermeable area of the parcel (or aggregated parcels, if applicable) or benefited development, not just the portion of the parcel addressed by the Stormwater and/or urban Runoff improvement.
For more information and guidance on the application see the Credit Program Procedures and Guidelines.
The Tax Credit Application and Biennial Recertification deadline is December 31st.