District of Columbia Code Division VIII. General Laws. § 47-857.02. Tax abatements for new residential developments --Requirements for tax abatements for new residential developments.

(1) The owner or other authorized person receives:

(2) The owner or other authorized person requests a certification letter from the Mayor stating that the property and project are eligible for the applicable tax abatement and that the Mayor has reserved a tax abatement for the property in the authorized amount;

(3) The Mayor transmits to the owner or other authorized person the certification letter requested under paragraph (2) of this subsection; and

(1) December 31, 2003, if the property is located in eligible area #1;

(2) December 31, 2005, if the property is located in eligible area #2;

(3) December 31, 2004, if the property is located in eligible area #3; or

(4) December 31, 2008, if the property is located in eligible area #4.

(1) Unless the first level of concrete for the project has not been laid within 6 months after the date the certification letter is transmitted by the Mayor under paragraph (a)(3) of this section, if certification was requested under paragraph (a)(1)(A) of this section; or

(2) If the project does not receive a certificate of occupancy within 30 months after the date the certification letter is transmitted by the Mayor under paragraph (a)(3) of this section; provided, that the Mayor may extend the 30-month period for up to 6 months if the building's construction has reached grade, as certified by the project architect and the Mayor.