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2026 or two years from the date of approval, whichever is later. For all other residential applications, the rehabilitation, renovation or replacement must be completed (including providing notice to the city assessor so that a final inspection can be performed) within two years of the city assessor's approval of the application. (d) For commercial or industrial applications that were approved by the city assessor prior to June 23, 2026, the rehabilitation, renovation or replacement must be completed (including providing notice to the city assessor so that a final inspection can be performed) by December 23, 2026 or three years from the date of approval, whichever is later. For all other commercial or industrial applications, the rehabilitation, renovation or replacement must be complete (including providing notice to the city assessor so that a final inspection can be performed) within three years of the city assessor's approval of the application. (e) During the period between submittal of the application and either (i) the final inspection of the completed rehabilitation, renovation or replacement by the city assessor or (ii) the expiration of assessment credit eligibility, whichever is earlier, the city assessor, building official, and zoning administrator, and their designees, shall have the right to access the subject property upon providing reasonable advance notice in order to inspect the progress of the work. (f) If the city assessor has previously approved an application for an assessment credit for the subject property, but the owner failed to timely complete the work and qualify for the assessment credit, then no application may be submitted for a period of ten years from the previous approval unless the subject property has been conveyed for consideration to a bona fide purchaser. (g) When the rehabilitation, renovation, or replacement project has been completed, the property owner or an agent with a letter of authorization on file with the assessor's office must notify the city assessor. When notified of completion, the city assessor shall verify whether the completed project complies with the application and meets all requirements for the assessment credit. Only after that determination is made will the final amount of the assessment credit be determined by the city assessor. (h) During the period that the assessment credit is applied, the subject property must remain at all times in full compliance with all Portsmouth city codes, including without limitation chapter 7 (buildings and building regulations) and chapter 40.2 (zoning ordinance). Should the building official or the zoning administrator (as applicable) determine that the property has become substantially out of compliance with applicable city ordinances, they shall provide notice to the owner. The owner, having received written notice of one or more code violations, shall be granted thirty (30) days in which to correct said violation[s] or to establish to the satisfaction of the citing official that the citation is in error. If the owner appeals the citation to the board of zoning appeals or the local board of building code appeals, the time period shall be extended until thirty (30) days after the applicable appellate board makes its final determination on the appeal. If after the applicable time period to correct the violation has elapsed the code violation has not been corrected to the satisfaction of the citing official, then the citing official shall give written notice to the city assessor to revoke the assessment credit. The revocation shall be effective as of the date of the notice and shall not be retroactive. A-2