D.C. Mun. Regs. tit. 9, r. 9-351
A reclassification may result in either an underpayment or overpayment of real property taxes.
If a reclassification results in an underpayment of real property taxes, the Deputy Chief Financial Officer shall notify the owner and include the underpaid amount on the next real property tax bill.
If a reclassification results in an overpayment of real property taxes, the Deputy Chief Financial Officer shall credit the overpayment against the next real property tax bill for that property, unless the owner applies for a refund.
Owners of real property in the District shall submit applications for refund of overpayments on a form prescribed by the Deputy Chief Financial Officer.
The Deputy Chief Financial Officer shall not accrue interest on amounts to be credited or refunded to real property owners based on overpayments resulting from reclassifications.
D.C. Mun. Regs. tit. 9, r. 9-351