Residential Building Permit Classification Temporary Amendment Act of 2025

This bill temporarily amends DC property tax classification rules to streamline converting commercial buildings to residential use. It requires owners to apply for a "Class 1A" tax classification change (for residential properties) with documentation before the change takes effect, with tax rates applied based on the conversion timing (full year or second tax installment). If properties aren't used residentially within 3 years (or by certificate of occupancy issuance), the tax authority can claw back improperly paid tax rates plus penalties. The law applies to owners converting commercial properties to residential use and expires 225 days after enactment.