B 26-0577 — Residential Building Permit Classification Emergency Amendment Act of 2026

2ENROLLED ChairmanORIGINAL PhilANACT Mendelson 4 6 ABILL 8 ___________ IN THE COUNCIL OF THE DISTRICT OF COLUMBIA ___________ To amend, on an emergency basis, 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.

BE IT ENACTED BYTHE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the “Residential Building Permit Classification EmergencyAmendmentEmergencyAmendmentAct Act of 2026”.

Section 47-813 of the District of Columbia Official Code is amended to read as follows:

ENROLLED ORIGINAL (b) The lead-in language of subsection (d-2) is amended by striking the phrase “Class 3 Property or Class 4 Property,” and inserting the phrase “Class 2 Property, Class 3 Property, or Class 4 Property,” in its place.

(c)Anew subsection (d-3)(d-4) is added to read as follows:

“(d-3)(1)“(d-4)(1) If real property changes classification to Class 1AProperty as defined in subsection (c-9)(2)(A)(ii) during the period:

“(3)Achange“(3)A change in classification to Class 1AProperty as defined in subsection (c- 9)(2)(A)(ii) of this section shall be effective beginning in the half tax year for which application is made under paragraph (2) of this subsection.

“(5) Within 45 days from the date of the notice of denial of Class 1A1AProperty Property reclassification under this subsection, the owner may petition for an administrative review of the 78 rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2).

“(6) Notwithstanding the time limitations in paragraphs (4) and (5) of this subsection, the Chief Financial Officer, in his or her discretion, may grant an extension of time to ENROLLED ORIGINAL comply or waive penalty and interest assessed pursuant to paragraph (4) of this subsection to prevent an undue hardship to the owner.

3.Applicability.3.

ThisSection act2(a) shallof applytheAvanti asReal Estate Services, LLC Real Property Tax Relief EmergencyAct of January2025, 28,effective 2026.December 3, 2025 (D.C.Act 26-213;

72 DCR 13682), is amended by striking the phrase “Avanti Real Estate Services, LLC;

provided, that the Property is occupied byAvanti Real Estate Services, LLC and is used to further the purposes of providing real estate and brokerage services, specializing in creating generational wealth through homeownership, employing District residents, and providing education and training for employment opportunities and careers within the real estate industry” and inserting the phrase “Avanti Real Estate Services, LLC” in its place.

Section 2(a) of theAvanti Real Estate Services, LLC Real Property Tax Relief Temporary Act of 2025, enacted on December 19, 2025 (D.C.Act 26-237;

73 DCR 68), is amended by striking the phrase “Avanti Real Estate Services, LLC;

provided, that the Property is occupied byAvanti Real Estate Services, LLC and is used to further the purposes of providing real estate and brokerage services, specializing in creating generational wealth through homeownership, employing District residents, and providing education and training for employment opportunities and careers within the real estate industry” and inserting the phrase “Avanti Real Estate Services, LLC” in its place.

Sec.

5.Applicability.

This act shall apply as of January 28, 2026.

Sec.

6.

The Council adopts the fiscal impact statement of the Budget Director as the fiscal impact statement required by section 4a of the General Legislative ProceduresActProcedures Act of 1975, approved October 16, 2006 (120 Stat.

5.7.

This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), and shall remain in effect for no longer than 90 days, as provided for emergency acts of the Council of the District of Columbia in section ENROLLED ORIGINAL 412(a) of the District of Columbia Home RuleRuleAct, Act, approved December 24, 1973 (87 Stat.

___________________________________ Chairman Council of the District of Columbia _________________________________ Mayor District of Columbia 4