(1) a newly constructed unit that has been offered for rent for less than 23 years;
(2) a unit in a licensed facility, the primary purpose of which is the diagnosis, cure, mitigation, and treatment of illnesses;
(3) a unit in a facility owned or leased by an organization exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code if the primary purpose of the organization is to provide temporary shelter for qualified clients;
(4) an owner-occupied group house;
(5) a religious facility, including a church, synagogue, parsonage, rectory, convent, and parish home;
(6) a transient lodging facility subject to Chapter 54;
(7) a school dormitory;
(8) a licensed assisted living facility or nursing home;
(9) a building originally designed and constructed to contain only 2 dwelling units, one of which the owner currently occupies as a principal residence;
(10) an accessory dwelling unit;
(11) a unit subject to a regulatory agreement with a governmental agency that restricts occupancy of the unit to low and moderate income tenants;
(12) subject to Method (2) regulations issued by the Department, a unit located within a substantially renovated building if:
(A) the substantial renovation occurred within the prior 23 years; and
(B) the building is not in violation of Chapters 8, 26, or 29; and
(13) a rental unit owned by a landlord who:
(A) owns 2 or fewer rental units within the County; and
(B) is either:
(i) a natural person; or
(ii) the trust or estate of a decedent.
(b) Expiration of exemption. An exemption under subsection (a) expires when the conditions entitling the unit or facility to an exemption cease to exist. (2023 L.M.C., ch. 22
. § 1.)