6600.1 The purpose of this chapter is to implement D.C. Official Code §§ 47-860.01 - .04 ), which provides for an abatement of the tax imposed by D.C. Official Code § 47-811 on certain real property that is developed with at least ten (10) housing units.

6600.2 An agency’s failure to act within a timeframe established in this chapter shall not constitute a default by the agency and shall not permit any person to take or refuse to take any action governed by D.C. Official Code §§ 47-860.01 - .04 or this chapter.

6600.3 No tax abatements approved pursuant to this chapter shall begin before October 1, 2023.

SOURCE: Final Rulemaking published at 71 DCR 003248 (March 22, 2024).