Residential Building Permit Classification Emergency Amendment Act of 2026

This bill creates a streamlined process for property owners to change commercial buildings to residential use (Class 1A) in Washington D.C. Owners must apply with documentation before the change takes effect, and tax rates adjust based on when the application is submitted (full year for Oct-Mar applications, second installment for Apr-Sep). If properties aren't used for residential purposes within 3 years or by permit expiration, the tax classification is reversed ("clawed back") with penalties. It directly affects owners converting commercial properties to residential use, particularly those with new building permits or substantial rehab permits. The bill takes effect January 28, 2026, as an emergency measure.