D.C. Mun. Regs. tit. 10, r. 10-B3902
Tax abatements as specified in § 802(a) of the Act (D.C. Code § 45-2582 (1981)) shall be granted to any newly constructed rental housing accommodation or any vacant rental housing accommodation which has been rehabilitated where it is determined that such abatements are in the best interest of the District and consistent with the District's rental housing needs.
Granting of the tax abatement to newly constructed rental housing accommodations shall be in the best interest of the District and consistent with the District's rental housing needs if the project meets the requirements of §§ 3902.3 through 3902.9.
At least five percent (5%) of the units in the project shall be made available at rents which are affordable by lower and moderate income households during the applicable period of the rent regulatory agreement under § 3907.3 of this chapter. In determining compliance with this requirement, the following shall apply:
Type of Unit | Maximum Allowance Monthly Rent |
Efficiency | $408 |
1 bedroom | $498 |
2 bedrooms | $582 |
3 bedrooms | $687 |
4 bedrooms or more | $750 |
Ten percent (10%) of the units in the project, which shall be in addition to the percentage of units required in § 3902.3, shall be made available, at market rental rates, on a priority basis to households in possession of a Certificate of Eligibility from DHCD under the Section 8 Existing Housing Program or the Tenant Assistance Program, and all other units in the project shall be made available as specified in § 3907.2(e) of this chapter; Provided, that nothing shall prevent the housing provider from renting these units to other households under one (1) of the following conditions:
The units specified in § 3902.4 shall be considered made available on a priority basis if the housing provider gives advance notice to DHCD of the actual or expected availability of units for the following priority periods:
Units meeting the affordable rent requirements of § 3902.3 shall be termed reserved units, and the housing provider shall certify to the DHCD that he or she shall rent all reserved units in the project only to lower and moderate income households.
For projects containing forty (40) or more units, not less than fifty percent (50%) of reserved units in the completed project shall contain two (2) or more bedrooms (in determining the number of units for compliance with the fifty percent (50%) requirement, any fraction of a whole number shall be rounded down to the next lowest whole number); Provided, that the Director may waive this requirement if the housing provider agrees to rent all units in the project exclusively to elderly households (head of household is sixty-two (62) years or older).
The housing provider shall have entered into a rent regulatory agreement with DHCD, covering the reserved units, consistent with § 3907 of this chapter.
The housing provider shall have certified to DHCD that none of the rental units in the project which are subject to a condominium regime at any time during the term of the rent regulatory agreement, shall be offered for sale or sold during the term of the rent regulatory agreement.
The requirement of § 3902.7 may be waived by the Director for vacant rental housing accommodations which have been rehabilitated upon a finding of the following:
For projects where the Director has provided a waiver under § 3902.10, DHCD may require that all existing two-bedroom or larger units in the project be reserved units.
Granting of the tax abatement to a vacant rental housing accommodation which has been rehabilitated shall be in the best interest of the District and consistent with the District's rental housing needs; Provided, that the requirements of §§ 3902.3 through 3902.11 have been met.
A newly constructed rental housing accommodation or a vacant rental housing accommodation which has been rehabilitated shall be granted tax abatement if the project is receiving financing through the District of Columbia Housing Finance Agency's multi-family programs without the need to meet the requirements of §§ 3902.3 through 3902.12.
D.C. Mun. Regs. tit. 10, r. 10-B3902