The City of Winchester levies a property tax on the following types of personal property:
- motor homes
- outboard motors
- business equipment
Semi-Annual Billing: The City is currently transitioning to semi-annual billing where personal property taxes are split and due on April 5 and October 5 each year. The existing process is annually where the personal property tax bill is sent on the anniversary of the purchase date. Taxpayers can request to switch to semi-annual billing or they will be transitioned at a later date. Click here for more information.
Tax Rate: The tax rate for tax year 2017 is $4.80 per $100.00 of assessed value.
Tax Relief: Personal Property Tax Relief (see below for more information) is based on the original 1998 rate of $3.50.
This tax is assessed by the Commissioner of the Revenue's Office and paid to the Treasurer's Office. Visit the Commissioner of the Revenue's webpage for more information.
Ways to Pay
Online or Phone
The City of Winchester has partnered with Official Payments to offer online and phone payment options (convenience fee applies) for the following taxes:
- personal property taxes
- real estate taxes
Jurisdiction Code: 6239
Pay by Phone: 1-800-272-9829 (toll free)
21 S. Kent Street, Suite 101
Winchester, VA 22601
Office Hours: 8:00 am-4:30 pm (M-F)
Staff Available by Phone & Email: 8:00 am-5:00 pm (M-F)
DROP BOX AVAILABLE OUTSIDE BUILDING
(540) 667-1815, option #3
Winchester requires all vehicles to be registered with the Commissioner of the Revenue. Vehicles must be registered within 45 days of being purchased or moving into the City of Winchester. After the initial registration of each vehicle and the payment of the licensing charge, the licensing charge will be billed annually along with the vehicle personal property tax.
Upon registration, there is a charge for licensing the vehicle:
- Autos - $25.00
- Trucks - $36.00
- Motorcycles - $12.00
- NOTE: Effective January 1, 2018, no license fee will be assessed for 2018 and future years.
Late Registration Fee: If registered beyond the 45 day requirement, a 10% late filing fee will be added to the bill when mailed the following year. The licensing fee will be subject to an additional $5.00 fee.
Winchester pro-rates personal property taxes levied on motor vehicles (automobiles, trucks, vans, motorcycles and trailers) and mobile homes.
Prorating means that a motor vehicle will be taxed only for that portion of the calendar year that the vehicle has tax situs (location where property is customarily kept) in the City of Winchester.
Personal property taxes on motor vehicles are prorated in monthly increments.
To apply for a prorated tax if a vehicle no longer has situs in the city, please contact the Commissioner of the Revenue’s Office within thirty days.
Car Tax Relief
The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, or pickup or panel truck with regular license plates and having registered gross weight of less than 10,001 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. Tax relief for tax year 2017 is 51%.
A vehicle is considered to be used for business purposes if:
- More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer
- More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax
- The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Services Code
- The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual
Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. For qualified vehicles, the tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. Tax relief is calculated using the City of Winchester ’s effective tax rate in effect on August 1, 1997.
Personal Property Tax Relief is based on the original 1998 Rate of $3.50. City Council, by City Ordinance, increased the rate to $4.80 effective Jan. 1, 2018 for Tax Year 2017. Winchester Personal Property is paid in arrears. Therefore, the rate is for 2017 taxes paid in 2018. (Grandfathered vehicles are billed separately and due December 5th each year.)
For additional information and forms see Commissioner of the Revenue.