Chapter 35. Lower Income Homeownership Tax Abatement and Incentives. § 47–3501. Findings. § 47–3502. Lower income homeownership households — Qualifications. § 47–3503. Exemptions for qualifying lower income homeownership households and cooperative housing associations. § 47–3504. Exemptions for qualifying lower income homeownership households and cooperative housing associations — Administration and enforcement. § 47–3505. Nonprofit housing organizations — Qualifications; exemptions. § 47–3506. Administration and enforcement — Qualifying nonprofit housing organizations and cooperative housing associations. § 47–3506.01. Resident management corporations — Qualifications; exemptions. § 47–3507. Certification of program providing low income rental housing. § 47–3508. Regulations.