Des Moines businesses would not qualify for tax abatements simply by virtue of their location under proposed changes to the city’s policy for providing tax benefits for new development and rehabilitation of existing properties. Among changes proposed by the city’s community development department are reinstating the 10-year, 100 percent abatement on residential development downtown, replacing the geographically based qualifying criteria for improvements to commercial and industrial property and establishing uniform design standards for areas outside the downtown commercial core.