The developers of the Steelpointe Harbor site are finally moving ahead with the long-promised housing phase of the project — an initial 400 “high-end market-rate” apartments costing $100 million to build. At month’s end the City Council will consider authorizing a tax break the Christophs are seeking to help finance the apartments, which will be located off of East Main Street, south of Stratford Avenue. A public hearing has been scheduled for Dec. 20, followed by a joint Dec. 29 meeting of the council’s economic and contracts committees. The proposed tax agreement before the council calls for a two-year construction period and an additional year to occupy the units. Under that deal, Bridgeport would receive $23,900 in taxes for those three years the apartments are being built/leased, then $1.26 million in year four, and then, in years five through 10, the payments would increase by 2 percent, reaching $1.47 million.