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PR26-0326 • 2025

LIHTC Rent Stabilization Exemption Clarification Emergency Declaration Resolution of 2025

LIHTC Rent Stabilization Exemption Clarification Emergency Declaration Resolution of 2025

Housing Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
R. White
Last action
2025-10-17
Official status
Approved
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the impact on tenants beyond ensuring they remain in their homes. The exact number of units affected is also unspecified.

Clarifying Exemption for LIHTC Units from Rent Stabilization

This resolution declares an emergency to amend the Rental Housing Act of 1985 and clarify that rental units participating in the Low-Income Housing Tax Credit (LIHTC) program are exempt from rent stabilization.

What This Bill Does

  • Clarifies that LIHTC units are exempt from rent stabilization as defined by the Rental Housing Act of 1985.
  • Aligns the Rental Housing Act with the District of Columbia Housing Finance Agency Act regarding HFA LIHTC units.

Who It Names or Affects

  • Owners and managers of LIHTC-assisted buildings in the District of Columbia
  • Tenants living in LIHTC units

Terms To Know

Low-Income Housing Tax Credit (LIHTC)
A federal program that provides tax credits to developers who build or rehabilitate affordable rental housing.
Rent Stabilization
Regulations that limit how much landlords can increase rent each year.

Limits and Unknowns

  • The resolution does not specify the exact number of units affected by this clarification.
  • It is unclear what will happen to LIHTC units if emergency legislation is not passed.

Bill History

  1. 2025-10-17 Council of the District of Columbia LIMS

    Resolution R26-0210, Effective from Oct 07, 2025 Published in DC Register Vol 72 and Page 011421

  2. 2025-10-07 Council of the District of Columbia LIMS

    Retained by the Council

  3. 2025-10-07 Council of the District of Columbia LIMS

    Legislative Meeting

  4. 2025-10-07 Council of the District of Columbia LIMS

    Approved with Resolution Number R26-0210

  5. 2025-10-02 Council of the District of Columbia LIMS

    PR26-0326 Introduced by Councilmember R. White at Office of the Secretary

Official Summary Text

LIHTC Rent Stabilization Exemption Clarification Emergency Declaration Resolution of 2025

Current Bill Text

Read the full stored bill text
ENROLLED ORIGINAL

1

A RESOLUTION

26-210

IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

October 7, 2025

To declare the existence of an emergency with respect to the need to amend the Rental Housing
Act of 1985 to clarify that any rental unit participating in the Low-Income Housing Tax
Credit program is exempt from the Rent Stabilization Program.

RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
resolution may be cited as the “LIHTC Rent Stabilization Exemption Clarification Emergency
Declaration Resolution of 2025”.

Sec. 2. (a) Low Income Housing Tax Credit (“LIHTC”) units in the District of Columbia
have been exempt from rent stabilization since the inception of the Rental Housing Act of 1985,
effective July 17, 1985 (D.C. Law 6-10; D.C. Official Code § 42-3501.01 et seq.). Section
205(a)(1) (D.C. Official Code § 42-3502.05(a)(1)) provided that, “Any rental unit in any
federally or District-owned housing accommodation or in any housing accommodation with
respect to which the mortgage or rent is federally or District-subsidized” were exempt.
(b) This exemption of LIHTC units from rent stabilization was overturned by Judge Julie
H. Becker’s decision in Milestone v. Daniels, Case No. 2024-LTB-7847, based on the definition
of direct vs indirect government subsidy.
(c) Ninety-nine buildings with more than 11,000 units are LIHTC assisted and would be
subject to rent stabilization without this exemption. Without a large infusion of new capital, these
properties will likely default on their financial commitments due to loss of rental income.
(d) The LIHTC program has its own rent increase limitations, defined by the U.S.
Department of Housing & Urban Development (“HUD”) as “rents can increase annually by 5%
or two times the percentage change in national median income, whichever is higher.”1
Furthermore, HUD capped that increase to 10% in 2024. These limitations ensure that even if

1 National Low Income Housing Coalition, 2024 https://nlihc.org/resource/hud-caps-rent-
increases-lihtc-financed-properties-
10#:~:text=Share,their%20limited%20incomes%20on%20rent.

ENROLLED ORIGINAL

2

LIHTC units are exempt from the District’s rent stabilization laws, rents will be affordable and
align with tenants’ incomes.
(e) The law must be clarified to state that LIHTC units are exempt from further rent
stabilization as defined in the Rental Housing Act of 1985 to ensure that LIHTC properties
remain subject to the rent structures agreed to at financing. This clarification also aligns the
Rental Housing Act of 1985 with the District of Columbia Housing Finance Agency Act,
effective March 3, 1979 (D.C. Law 2-135; D.C. Official Code § 42-2701.01 et seq.) (“HFA”),
which exempts HFA LIHTC units from rent control or stabilization.
(f) LIHTC provides critical preservation funding for affordable housing in the District
and attracts essential reinvestment capital for older housing stock in need of repairs.2 If the
District does not act, LIHTC preservation properties will be at risk of defaulting on their
financing, stymying the LIHTC investment market and slowing down affordable housing
production.
(g) Exempting LIHTC units from rent control or stabilization does not raise rents but
preserves the rents and rent increases agreed to by tenants at the time they signed their leases.
(h) Emergency legislation is necessary to ensure that LIHTC preservation properties
avoid foreclosure, the LIHTC market remains strong, and tenants are able to remain in their
homes.

Sec. 3. The Council of the District of Columbia determines that the circumstances
enumerated in section 2 constitute emergency circumstances making it necessary that the LIHTC
Rent Stabilization Exemption Clarification Emergency Amendment Act of 2025 be adopted after
a single reading.

Sec. 4. This resolution shall take effect immediately.

2 NLIHC, Dan Emmanuel, The Preservation of Affordable Housing, 2022.