The Director may grant an exemption from the requirement in Section 13-1120.05 for any residential, commercial, or industrial dwelling or building that is a multi-family property and has fifty percent (50%) of its units occupied and is: in compliance with Section 13-1120.05(a) and the owner has been actively seeking in good faith to rent or sell the dwelling or building if: the time period for sale or rent does not exceed one year from the initial listing, offer, or advertisement of sale or rent of a dwelling or building; and the dwelling or building has a valid certificate of occupancy; for a period not to exceed 12 months, the subject of a pending application for a necessary approval for development before the Planning Board, Board of Appeals, or Zoning Hearing Examiner; or for a period not to exceed 24 months, the subject of a probate proceeding; or the owner/or operator of a residential, commercial, or industrial dwelling or building who can in good faith prove that their business closed, and the property cannot be maintained due to COVID hardships. To qualify for a COVID hardship exemption, the eligible property must have been vacated during the COVID-19 pandemic, within the time period of the Federal, State and/or Local states of emergency, whichever time period is longer. The cumulative time period that a vacant dwelling or building may be exempted from this Division shall not exceed 2 years. An application for an exemption shall be made on a form the Director prescribes. A person that believes the Director has incorrectly denied the person's application for an exemption may appeal that decision under Section 13-1120.07.