Homotopical geometry over differential operators is a convenient setting for
a coordinate-free investigation of nonlinear partial differential equations
modulo symmetries. One of the first issues one meets in the functor of points
approach to homotopical -geometry, is the question of a model
structure on the category of differential
non-negatively graded -quasi-coherent sheaves of commutative
algebras over the sheaf of differential operators of an
appropriate underlying variety . We define a cofibrantly
generated model structure on via the definition of its
weak equivalences and its fibrations, characterize the class of cofibrations,
and build an explicit functorial cofibration - trivial fibration' factorization. We then use the latter to get a functorial model categorical Koszul-Tate resolution for $\mathcal{D}$-algebraic on-shell function’ algebras
(which contains the classical Koszul-Tate resolution). The paper is also the
starting point for a homotopical -geometric Batalin-Vilkovisky
formalism.

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