(c) Such an extension would provide such owner with additional time to negotiate or renegotiate the terms of city financial assistance provided by the department; or
(d) Such owner meets any other criteria for an extension established by the department by rule based upon the practical, financial, or other needs of such owner and provides information required to support such extension as established by the department by rule.
2. Such extensions shall be granted in increments of no more than 2 years, provided that such extensions may be renewed where the department determines that a criterion set forth in paragraph 1 of this subdivision or any rules promulgated thereunder continues to be met.
3. No less than 30 days after providing an extension to an owner of a covered dwelling unit pursuant to this subdivision, the department shall provide notice of such extension to each tenant of such covered dwelling unit who has made an election pursuant to subparagraph (a) of paragraph 1 of subdivision b of this section.
g. Post-enforcement reporting. No later than June 1, 2032, and annually thereafter, the department shall submit to the speaker of the council and publish on its website a report containing at least the following information, disaggregated by council district and neighborhood tabulation area:
1. The number of dwelling units with a covered room subject to the requirements of paragraph 1 of subdivision b of this section based on an election made by the tenant in the manner set forth in subdivision c of this section;
2. Among such dwelling units, the average number of covered rooms per dwelling unit subject to such requirements based on such an election; and