Read the full stored bill text
ENROLLED ORIGINAL
1
A RESOLUTION
26-333
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
February 3, 2026
To declare the existence of an emergency with respect to the need to amend section 47-813 of the
District of Columbia Official Code to provide for more timely classification changes for
commercial properties that are to be put to residential use, to provide for an application
process to make classification changes, to provide for appeal rights if such application is
denied, and to provide for a claw back in the event the real property is not timely put to
residential use.
RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
resolution may be cited as the “Residential Building Permit Classification Emergency
Declaration Resolution of 2026”.
Sec. 2. (a) On March 4, 2025, the Council approved the Residential Building Permit
Classification Emergency Amendment Act of 2025, effective March 21, 2025 (D.C. Act 26-33;
72 DCR 3336)(“Emergency Act”), in response to a policy enacted by the Office of Tax and
Revenue on October 1, 2024, whereby developers converting a commercial property to a
residential property could not benefit from a change in classification from Class 2 to Class 1 until
construction was “100% complete” and the building was “in actual use”.
(b) The Emergency Act clarified that developers may have commercial-to-residential
reclassified after a building permit has been issued to construct a new improvement or
substantially rehabilitate an existing improvement. The Emergency Act became applicable on
April 1, 2025, and expired on June 19, 2025.
(c) The Council approved identical temporary legislation on April 1, 2025, the
Residential Building Permit Classification Temporary Amendment Act of 2025, effective June
17, 2025 (D.C. Law 26-15; 72 DCR 7299) (“Temporary Act”). The Temporary Act became law
on June 17, 2025, and expired on January 28, 2026. As such, there is a need to approve
additional emergency legislation with an applicability date of January 28, 2026, to ensure that
there is no gap in the law.
(d) A technical clarification is also required in order for the Office of Tax and Revenue to
effectuate the Avanti Real Estate Services, LLC Real Property Tax Relief Emergency Act of
2025, effective December 3, 2025 (D.C. Act 26-213; 72 DCR 13682), and the corresponding
temporary act.
ENROLLED ORIGINAL
2
Sec. 3. The Council of the District of Columbia determines that the circumstances
enumerated in section 2 constitute emergency circumstances making it necessary that the
Residential Building Permit Classification Emergency Amendment Act of 2026 be adopted after
a single reading.
Sec. 4. This resolution shall take effect immediately.