| Full block site with GC-150 zoning flexibility for MF, student housing, medical, and/or mixed-use |
| Parking requirement waived - major development advantage |
| Multifamily Tax Exemption (MFTE) eligible - potential property tax exemption on improvements |
| Community Empowerment Zone (CEZ) — incentives for investment & job creation |
| Opportunity Zone (OZ) - tax advantages when purchased via Qualified Opportunity Zone Fund (QOF) |
| Two-building, full-block offering in Spokane University District (115 E Pacific Ave = 26,612 SF + 112 E 1st Ave = 15,486 SF) |