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\"The Vertical Housing Development Zone (VHDZ) is a development tool created to encourage mixed use development in Gresham\u2019s regional center within the VHDZ (Historic Downtown and Civic Neighborhood). Eligible projects include commercial/retail space on the ground floor with housing above. Those projects that meet the criteria receive a partial property tax exemption for 10 years, based on the number of equalized floors of residential development (the abatement is 20 to 80 percent). The partial property tax exemption applies only to the building value (not land), unless there is affordable housing included. If affordable housing is included in the project, a proportional amount of taxes on the land can also be abated.\"<\/SPAN><\/P>

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