(a) A vacant building shall not be subject to the registration requirements of § 42-3131.06 , the registration fee pursuant to § 42-3131.09 , or the increased real property tax rates for vacant buildings set forth in § 47-812(b-10) , if it is:
(1) Owned by the government of the United States or its instrumentalities; or
(2) Authorized as exempt from real-estate taxes by the United States Department of State's Office of Foreign Missions on the basis of its use for diplomatic or consular purposes or for the official business of an international organization.
(b) A vacant building shall not be subject to the registration fee pursuant to § 42-3131.09 or the increased real property tax rates for vacant buildings set forth in § 47-812(b-10) if it is:
(1) Exempted by the Mayor in extraordinary circumstances and upon a showing of substantial economic or personal hardship as determined pursuant to subsection (c) of this section;
(2) In compliance with the requirements of § 42-3131.12 and applicable property maintenance code standards for the District of Columbia, and, if a rental, properly licensed in accordance with applicable District regulations, and the owner or his or her agent has been actively seeking in good faith to rent or sell the building; provided, that an exemption under this paragraph shall only be available for a period not to exceed:
(A) Half a tax year from the initial listing, offer, or advertisement of rent or sale in the case of a single-family residential building;
(B) Two tax years from the initial listing, offer, or advertisement of rent or sale for a multifamily residential building; or
(C) Two tax years from the initial listing, offer, or advertisement of rent or sale for a commercial or mixed-use building;
(3) For a period not to exceed 3 tax years, the subject of a probate proceeding or the title is the subject of litigation (not including a foreclosure of the right of redemption action brought under Chapter 13A of Title 47 . The tax year in which the exemption under this paragraph commences is determined by the filing date of the applicable probate proceeding or litigation;
(4) For a period not to exceed 2 tax years, the subject of a pending application for a necessary approval for development before the Board of Zoning Adjustment, the Zoning Commission for the District of Columbia, the Commission on Fine Arts, the Historic Preservation Review Board, the Mayor's Agent for Historic Preservation, the Department of Public Works, or the National Capital Planning Commission;
(5) For a period not to exceed half a tax year, a building for which the owner of the property or his or her agent has an active building permit application that is being reviewed and processed by the District, and the owner is actively seeking in good faith to obtain a building permit for the purposes of making the building fit for occupancy; or
(6) For a period not to exceed 3 tax years, under active construction or undergoing active rehabilitation, renovation, or repair, and there is a valid active building permit to make the building fit for occupancy. During the period for which the exemption is requested, the building must be under active construction or undergoing active rehabilitation, renovation, or repair under a valid active building permit.
(1) An owner may qualify for an exemption for substantial economic or personal hardship by presenting evidence of such hardship to the Mayor. In making a determination of hardship, the Mayor may consider, but is not limited to, the following criteria:
(A) The owner was a debtor in an individual bankruptcy action within the last 12 months;
(B) The owner experienced a significant medical event that prevented him or her from engaging in normal work or business activities for at least a period of 30 days;
(C) The owner was involuntarily terminated from employment and was unemployed for at least 60 days within the last 12 months;
(D) The owner is:
(i) 60 years of age or older and is receiving social security disability insurance;
(ii) 65 years of age or older and has a household income that does not exceed 120% of the median family income and has experienced medical, personal, or financial hardship in the past 180 days;
(E) The owner was impacted by a fire at the property that was not the result of criminal activity or negligence as identified by a Fire and Emergency Medical Services investigation; or
(F) The owner was impacted by a natural disaster at the property.
(2) A hardship exemption pursuant to this subsection may be granted for a period not to exceed 2 tax years from the required registration date, subject to annual renewal on the basis of continuing extraordinary circumstances and substantial undue economic hardship. The Mayor may withdraw the exemption at any time.
(3) After granting a hardship exemption pursuant to this subsection, the Mayor shall publish notice of the hardship exemption in the District of Columbia Register. The notice shall contain the name of the owner, the address of the property, and the tax year in which the exemption applies.
(d) The total cumulative time for exemptions granted under subsection (b) of this section to any property shall not exceed 5 tax years in any 12-year period.
(e) If a vacant building is owned by the District of Columbia or its instrumentalities, it shall be subject to the registration requirements of § 42-3131.06 and the maintenance requirements of § 42-3131.12 , but not subject to the fee requirements of § 42-3131.09 , the fines and penalties collected under § 42-3131.10 , or the increased real property tax rates for vacant buildings set forth in § 47-812(b-10) .