Residential Building Permit Classification Temporary Amendment Act of 2025

This bill temporarily creates a streamlined process for changing property tax classifications when commercial buildings are converted to residential use in Washington, D.C. It requires property owners to formally apply for a "Class 1A" residential classification (based on building permits for residential construction or substantial rehabilitation) before the change takes effect, with tax rates applying based on the application timing (full year for Oct-Mar applications, second installment only for Apr-Sep). If property isn't used residentially within 3 years or by the certificate of occupancy date, the tax authority can "claw back" the improper classification, adding penalties and interest. The law applies to owners converting commercial properties to residential use and expires 225 days after enactment.