District of Columbia Council Enacts Emergency Property Tax Amendments for Commercial-to-Residential Conversions

The District of Columbia Council enacted a law amending the DC Official Code to provide more timely property classification changes for commercial properties being converted to residential use.The law includes: 1) establishing an application process for such changes; 2) providing appeal rights for denied applications; 3) implementing a claw back provision if properties are not converted to residential use within specified timeframes; and 4) specific provisions for when tax rate changes take effect based on when classification changes occur during the tax year. The law applies Jan. 28, 2026, and will remain in effect for no longer than 90 days. ...