City of Winchester, VA Tax Rates

City of Winchester Tax Rates - At a Glance

City of Winchester Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax (base rate)	$0.795 per $100	Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with City of Winchester
Primary Downtown District Levy (RE)	+$0.230 per $100	Additional RE levy for properties within the Primary Downtown district only (DOT TY2025 Table 5); not all properties are in this district
Secondary Downtown District Levy (RE)	+$0.130 per $100	Additional RE levy for properties within the Secondary Downtown district only (DOT TY2025 Table 5); not all properties are in this district
Vehicle Personal Property Tax	$4.800 per $100	General personal property rate TY2025 per DOT survey; personal use vehicle rate may differ; PPTRA relief on first $20,000; verify current rate
Machinery and Tools Tax (M&T)	$1.300 per $100	Business property tax on manufacturing equipment only (TY2025 per DOT survey); does not apply to residential property or personal vehicles
Sales Tax	5.3%	General Virginia rate; not in any regional transportation district; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

The City of Winchester's real estate tax rate was $0.795 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. This is significantly higher than the surrounding Frederick County rate of $0.480/$100 - one of the larger city-vs.-county rate differentials in Virginia. The rate is set annually by Winchester City Council.

Winchester is an independent city in Virginia's northern Shenandoah Valley. Known for its Civil War history and as a regional commercial center, the city covers approximately 9 square miles with a population of around 28,000. The city assesses real property at 100% of fair market value.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted rate at winchesterva.gov or by contacting the City of Winchester Commissioner of the Revenue before making financial decisions.

Winchester vs. Frederick County - Jurisdiction Distinction

The City of Winchester is an independent city under Virginia law. Although it is geographically surrounded by Frederick County, it is a completely separate legal jurisdiction with its own elected officials, budget, and tax rates. If your property address is within Winchester city limits, you pay Winchester's rates to the Winchester Treasurer - not Frederick County. If your property is in the surrounding area outside city limits, you pay Frederick County's rates. The rate difference is substantial: Winchester's base real estate rate ($0.795/$100, TY2025) is much higher than Frederick County's rate ($0.480/$100, TY2025). When in doubt, contact the appropriate Commissioner of the Revenue to confirm your jurisdiction.

Special District Levies - Downtown Winchester

The Virginia DOT Local Tax Rates Survey TY2025 (Table 5, City District Levies) shows two additional real estate levies for downtown Winchester properties:

• Primary Downtown district: an additional $0.230 per $100 RE levy on top of the $0.795 base rate. Properties in this district face a combined effective rate of approximately $1.025 per $100 ($0.795 base + $0.230 Primary Downtown levy).
• Secondary Downtown district: an additional $0.130 per $100 RE levy on top of the $0.795 base rate. Properties in this district face a combined effective rate of approximately $0.925 per $100 ($0.795 base + $0.130 Secondary Downtown levy).

These additional levies apply only to real estate within the respective district boundaries - they do not affect all Winchester properties. Contact the City of Winchester Commissioner of the Revenue or Treasurer to confirm whether your specific property is within a downtown district and subject to these additional levies.

Exemptions and Relief Programs

The City of Winchester offers real estate tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the City of Winchester Commissioner of the Revenue for current eligibility thresholds and application procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source - Table 2 for base rates, Table 5 for district levies). Data last verified: April 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

The City of Winchester's general personal property tax rate was $4.800 per $100 of assessed value for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide (typically J.D. Power Clean Trade-In value) as of January 1 of the tax year.

Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Winchester may differ from the $4.800 general rate. Contact the City of Winchester Commissioner of the Revenue to confirm the rate that applies to your vehicle.

PPTRA Relief

Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. The City of Winchester calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the city. This percentage changes each year.

PPTRA percentage pending official confirmation. Contact the City of Winchester Commissioner of the Revenue or visit winchesterva.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Machinery and Tools (M&T) Tax

Business Property Tax

The City of Winchester's Machinery and Tools tax rate was $1.300 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. This is a business property tax on machinery and tools used in manufacturing, mining, and processing operations. It does not apply to residential real estate, personal vehicles, or standard business personal property. Business owners in Winchester with qualifying machinery should contact the Commissioner of the Revenue for assessment details and filing requirements.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 Table 2 (City Levies). Applies to qualifying manufacturing and processing equipment only.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Winchester is 5.3%. Winchester is not in any Virginia regional transportation tax district, so no additional transportation levy applies. The 5.3% rate is the general combined Virginia rate - the same as Frederick County. Virginia localities do not set their own sales tax rates; the general 5.3% combined rate is set by the Virginia General Assembly.

City of Winchester Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Local rate	1.0%
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate rather than the full 5.3% combined rate.

Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)