Amends residential building permit classification rules in the District of Columbia.

The Residential Building Permit Classification Emergency Amendment Act of 2026 amends the rules for classifying residential buildings in the District of Columbia. It modifies the conditions under which a building can be reclassified as Class 1A Property, primarily residential use. The act also outlines the process for appealing reclassification decisions and specifies the tax implications of such reclassifications. The changes apply retroactively to January 28, 2026, and remain in effect for a limited period.

Amends residential building permit classification rules in the District of Columbia.

The Residential Building Permit Classification Emergency Amendment Act of 2026 amends the rules for classifying residential buildings in the District of Columbia. It modifies the conditions under which a building can be reclassified as Class 1A Property, primarily residential use. The act also outlines the process for appealing reclassification decisions and specifies the tax implications of such reclassifications. The changes apply retroactively to January 28, 2026, and remain in effect for a limited period.