Section 26-609. Application for tax benefit; credits

In order to obtain the
  tax benefits to which it is  entitled  under  this  chapter,  a  housing
  company must file with the department of finance a sworn application, in
  such  form  as  such  officer may prescribe, for any period in which the
  housing company has accorded  an  eligible  head  of  the  household  an
  exemption  hereunder  from  the  payment of the maximum rent. Subject to
  prior or subsequent verification  thereof,  the  department  of  finance
  shall  credit  the  total amount of such exemptions actually accorded to
  occupants of dwelling units contained in the property against  the  real
  property  taxes  next  payable  with  respect  to  the  property,  on  a
  prospective basis  only.  The  housing  company  shall  attach  to  such
  application  copies  of all rent increase exemption orders/tax abatement
  certificates issued to eligible  heads  of  the  household  residing  in
  dwelling units in such real property.