The local unit determines the number of years granted for an abatement request. The number of years can be anywhere from 1 to 12 years with the exception discussed below for the period of construction. If the local unit wishes to grant exactly twelve years, it should state this in the resolution as discussed below in Example 1. If the local unit chooses to grant the applicant a period of time greater than twelve years, (that is 1-2 years as partially complete and 12 years as fully complete) the local unit should use the language discussed in Example 2 below to accomplish this.

Example 1. If the resolution states "12 years.", the ending date of the certificate will be 12 years added to the tax day on which the exemption becomes effective.

Example 2. If the resolution states "12 years after completion", the ending date of the certificate will be 12 years added to up to 2 years of construction time. This would allow up to a 14-year abatement period. This could be further extended if an extension of time is granted as provided by STC Rule #53. See Question #9.