Derelict Property Abatement Application Information

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.
    • Provide copies of estimated demolition cost at time of application.
    • 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 exemption.
  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 1st following completion and approval and is transferrable with property ownership.
  9. For additional information, please contact the Commissioner of the Revenue.

Application for Partial Tax Exemption for Derelict Property Abatement

Commissioner of the Revenue

Ann Burkholder (First Elected: January 1, 2010)
Creamery Building, 21 S. Kent Street, Ste. 100
Winchester, VA 22601
Office Hours: 8:00 am-4:30 pm, Monday-Friday
Staff Available by Phone & Email: 8 am-5 pm, Monday-Friday
Phone (540) 667-1815
Fax (540) 667-8937