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Monday 8am - 5pm Tuesday 8am - 5pm Wednesday 8am - 5pm Thursday 8am - 5pm Friday 8am - 5pm

Frederick County, VA Commissioner of the Revenue

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United States
Winchester, VA
Frederick County, VA Commissioner of the Revenue

The Commissioner of the Revenue is a constitutional officer who is elected for a term of four years by the citizens of Frederick County, Virginia.

Real Estate: 540-665-5680
Personal Property: 540-722-8324
Business: 540-722-8335

05/22/2026

The Commissioner of the Revenue office will be closed Monday, May 25,2026, in observance of Memorial Day. The office will reopen on Tuesday, May 26,2026, at 8am.

04/30/2026

The Commissioner of the Revenue Office will be closed on Friday, May 1st, 2026, for the Shenandoah Apple Blossom Festival. The office will reopen on Monday, May 4th, 2026, at 8am.

04/06/2026

Tax Relief for Elderly or Permanently Disabled

Qualifications

In order to qualify for tax relief, an applicant must meet ALL of the following requirements:

Either (a) at least one spouse must be 65 years old or older; OR (b) at least one spouse must be permanently and totally disabled.
Total income including tax exempt income of ALL residents of the dwelling cannot exceed $59,000. An exclusion of the first $8500 of income is allowed for each relative other than either spouse who is living in the dwelling.
Combined net financial worth of all residents in the dwelling cannot exceed $150,000, not including the principle residence and one acre.
If not a first time filer, a change in income could mean a change in the amount of discount you receive each year that you are in the program.
Applications must be filed between January 1 and April 1 of EACH YEAR that you are in the program.
You must bring in your income and asset verification, including the first page of the prior year's federal tax return if one was filed.
First-Time filers who are permanently/totally disabled: Please attach to your application a certification letter from two doctors or a copy of the Social Security Administration or Veteran Affairs determination letter. Also, please come in person the first time or have your application notarized before mailing.
If you do not get 100% relief you may inquire about the deferral program. Information about the tax deferral program can be found at www.fcva.us/TD .
Calculation of Amount of Exemption: The amount of the exemption granted pursuant to this article shall be a percentage of the real estate tax assessed for the applicable taxable year in accordance with the following scale:

Total Combined Income Percentage of Exemption
$0 to $23,700 100%
$23,701 to $29,500 60%
$29,501 to $35,500 35%
$35,501 to $59,000 10%

We will be glad to answer questions or assist you with the application form. You may either email Barbara Hummer or call our Real Estate Division at 540-722-8326. You may also stop by our offices. There is free parking behind the building.

02/13/2026

The Commissioner of the Revenue Office will be closed on Monday, February 16, 2026, in observance of Presidents' Day. The Office will reopen on Tuesday, February 17th at 8am.

01/30/2026

Information Regarding High Mileage:

High mileage documentation must be dated before February 15th of the current tax year as the listed minimum mileage required for your motorcycle or other vehicle each year must be reached prior to February 15th in order for the adjustment to be made for the current tax year.

Odometer photographs are NOT acceptable documentation.

The minimum mileage amounts change annually and are posted on this website.
If a new motorcycle or other vehicle is purchased after February 15, a high mileage application must be submitted within 60 days of the purchase date.

High mileage applications must be reapplied for annually. The actual amount of miles each year determines the amount of the deduction as the adjustment is not based solely on simply exceeding the minimum mileage for that year, but rather the adjustment is calculated using the exact amount of miles over the minimum per the provided annual documentation (e.g., 100 miles over versus 100,000 miles over) as per JD Power (our source of vehicle valuation).

High mileage adjustments will only be made to the extent that the pricing guide chart allows and will never be more than 40% of the normal book value for that vehicle.

TO APPLY: Please complete the applicable Online Vehicle High Mileage application or Online Motorcycle High Mileage application or fill out the applicable Vehicle High Mileage Printable Form or Motorcycle High Mileage Printable Form and submit it to the Commissioner's Office BY THE DUE DATE, along with the required documentation.

01/26/2026

The Commissioner of the Revenue Office will open at 9am tomorrow, January 27,2026.

01/25/2026

The Commissioner of the Revenue office will be closed tomorrow, January 26,2026.

01/16/2026

The Commissioner of the Revenue Office will be closed on Monday, January 19,2026 in observance of Martin Luther King, Jr. Day. The Office will reopen on Tuesday, January 20th,2026 at 8am.

12/31/2025

The Commissioner of the Revenue Office will be closed on Thursday January 1st,2026 in observance of New Years. The Office will reopen on Friday, January 2nd,2026 at 8am.

12/25/2025

The Commissioner of the Revenue's office wishes you and yours a very Merry Christmas!

Address

107 N. Kent Street
Wi******er, VA
22601

Opening Hours

Monday	8am - 5pm
Tuesday	8am - 5pm
Wednesday	8am - 5pm
Thursday	8am - 5pm
Friday	8am - 5pm

Telephone

+15406655681

Website

http://www.fcva.us/cor

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