D.C. Mun. Regs. tit. 10, r. 10-B6400
The purpose of this chapter is to implement the Tax Abatement for Affordable Housing in High-Need Areas Amendment Act of 2020 (the "Act"), effective December 3, 2020 (D.C. Law 23-149; D.C. Official Code §47-859.06) , which provides for an abatement of the tax imposed by D.C. Official Code § 47-811 on certain real property developed with affordable housing in certain designated areas in high need of affordable housing.
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 the Act or any other law or regulation.
No tax abatements granted pursuant to this chapter shall begin before October 1, 2023.
D.C. Mun. Regs. tit. 10, r. 10-B6400