Elected to Serve
Creamery Building, 21 South Kent Street, Suite 100, Winchester, VA 22601 Telephone: (540) 667-1815
Email: cor@winchesterva.gov FAX: (540) 667-8937
Website: www.winchesterva.gov
The City of Winchester may grant partial exemption from real estate taxes for qualifying derelict property
abatement. For rehabilitated properties, the increase in initial value due to rehabilitation will be exempt
from real estate tax for ten (10) years commencing on January 1 of the succeeding year. For demolished
properties, an amount equal to the cost of demolition will be exempt from real estate tax for ten (10) years
commencing on January 1 of the succeeding year.
No property shall receive this exemption unless the applicant has fully complied with all
requirements. Refer to City Code Section 6-134, Sections 27-39.1 27-39.3, along with general
information provided with this application.
Owner(s) of Record: ___________________________________________________________________
Location of Property: __________________________________________________________________
Date Structure was built: _______________________
Abatement Proposal: _______ Rehabilitation _______ Demolition
Proposed Property Use (If mixed use, percentage of each):
Residential _______ Commercial _______ Industrial _______
Summary of work to be done (Please attach complete description and any additional documentation
and/or photographs):
Application for Tax Exemption of Derelict Property Abatement, Page 2
Property Address: ____________________________________________________________________
I certify that the statements contained in this application are, to the best of my knowledge, both correct
and true, given under my hand this _________ day of ___________, 20________.
Signature: ____________________________________________________________________
(Owner_____ or Agent______)
Printed Name: _________________________________________________________________
Mailing Address: _______________________________________________________________
Phone Number: ________________________________________________________________
Email: _______________________________________________________________________
------------------------------ OFFICE USE ONLY ------------------------------
Account No: _____________ Tax Map No: ________________________________
ZONING: This property qualifies as derelict. _______ Yes ______ No Date: ________________
Zoning Signature: _____________________________________________________________________
Initial Assessment $ _________________ by _______________________ Date _________________
Completed Assessment $ ____________ by ________________________ Date _________________
This exemption is approved _______ Yes ______ No Date: _________________
Commissioner Signature: _______________________________________________________________
Comments: __________________________________________________________________________
If approved, effective dates of tax exemption: Start Year ________________ End Year: _____________
Value of Tax Exemption: $ ______________________________________________________________
---------------------- FEE (Revenue code 111-0000-313.03-31) ----------------------
Date Received: ____/____/______ Receipt #_____________ Check # ___________________________
Application for Tax Exemption of Derelict Property Abatement, Page 3
Property Address: ____________________________________________________________________
City of Winchester
General Information for Applicant
Derelict Property Abatement
(Please keep for your records and information)
1. Meet with Zoning Representative to verify that property qualifies for derelict status.
2. File the application with the Commissioner of the Revenue, Rouss City Hall. The application will
expire two (2) years from the date it is submitted. In order to qualify for tax exemption, the
applicant must submit a completed application and complete the initial assessment PRIOR
to commencing work on the project.
3. Upon receipt of the application, the property will be inspected by Office of the Commissioner of
the Revenue to determine the initial assessed value. This base value is the value determined by
the Office of the Commissioner of the Revenue after an inspection of the structure prior to
commencement of rehabilitation. The base value will generally coincide with the assessed value
effective the year application is made. An increased assessment due to change in value (e.g.
reassessment) will not affect the amount of exemption.
4. Obtain all applicable City permits prior to commencing work and maintain compliance with all City
regulations and requirements throughout the project.
5. For abatement by demolition: The abatement of taxes for demolition shall not apply if the
structure demolished is a registered Virginia landmark or determined by the Department of
Historic Resources to contribute to the significance of a registered historic district.
a. Provide copies of estimated demolition cost at time of application.
b. Provide copies of actual demolition cost after demolition is completed.
6. Upon completion of the abatement work (or at any time prior to 30 days before the expiration of
the application) the owner may submit a written request to the Commissioner of the Revenue to
inspect the property to determine if the resulting property qualifies for the derelict abatement
7. If the property does not meet the requirements for exemption by the expiration date of the
application, the request for an exemption will be denied. A new application may be filed and a
new base value established. (Note: The new base value will include all of the value increased
during the previous application.)
8. If the property qualifies for tax exemption, the partial exemption shall run with the land. The
owner, during each of the ten (10) years of the exemption, shall receive a real estate tax credit
certificate for such exemption from the Commissioner of the Revenue. The exemption
commences on January 1
following completion and approval and is transferrable with property
9. For additional information, please contact the Commissioner of the Revenue, Rouss City Hall at