Warren County's personal property tax is assessed annually on a pro-rata basis for the number of months the vehicle is located in the County. The following kinds of personal property are taxed: automobiles, trucks, mobile homes, motorcycles, trailers, and business personal property (e.g., furniture and fixtures, computer equipment, construction equipment, etc.)

 

TABLE OF CONTENTS

Active Volunteer and Rescue Personnel
Airplanes and Aircraft 
Assessments
Businesses
Exemptions
Filing
Forms
High Mileage
Machinery & Tools (Manufacturing)
Mobile Homes
Personal Property Tax Relief
Proration
Tax Rates
Volunteer Auxiliary or Reserve Deputy Sheriffs

 

ACTIVE VOLUNTEER AND RESCUE PERSONNEL

Forms are to be picked up from the individual Fire Company Chiefs or the Fire & Rescue Services Department, Mr. Richard Mabie, County Fire Chief who is located in the Warren County Public Safety Building located at 200 Skyline Vista Drive, Front Royal. Any questions concerning certification should be directed to Chief Mabie at (540) 636-3830.

For Tax Reduction, the completed form with both County Fire Chief and Fire Company Chief signatures must be turned into our office no later than January 31, of each year.

Motor Vehicle Decal Exemption - the decal fee will be waived for one vehicle on the Personal Property Tax bill upon qualification. Warren County has a permanent decal effective January 1, 2007.

Warren County Code:

A. Motor vehicles owned by active members of a Volunteer Rescue Squad or Volunteer Fire Department which receives annual financial support from the County of Warren. One motor vehicle which is regularly used by each active volunteer member to respond to calls or perform other duties for the Rescue Squad or Fire Department may be specially classified under this section. In January of each year, said active volunteer shall furnish the Commissioner of Revenue with a certification by the Chief or head of the volunteer organization that said volunteer is an active member of the Volunteer Rescue Squad or Volunteer Fire Department who regularly responds to calls or regularly performs other duties for the Rescue Squad or Fire Department, and the motor vehicle is identified as regularly used for such purposes. For purposes of this section, an “active volunteer member” shall be defined as one meeting specific eligibility standards for such designation as approved by the Warren County Board of Supervisors.

B. Any replacement motor vehicle so certified shall be classified as in Subsection A and subject to Proration pursuant to Section 160-46 of this Code.

 

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