The Code of Virginia, 1950, as amended provides for the assessment and collection of real estate taxes based on fair market value established by the governing body each year. The last reassessment was effective as of January 1, 2011. Real Estate taxes are due each year with the first half due on June 5th and the second half on December 5th. A late payment penalty of 10% is added on June 6th and December 6th with interest accruing at 10% per year starting July 1st and/or January 1st. Any payment postmarked before the deadline will be accepted without penalty. Failure to receive a tax bill will not relieve the penalty and interest charge that will be applied to all past due bills. The tax rate for 2012 is $0.59 per $100 (based on appraised value).
All taxpayers who own real estate property will receive a copy of the tax bill either for payment or for your records should you have an escrow account with a mortgage company. The County does not keep mortgage holder information on file. Should you have questions concerning your escrow account, please contract your mortgage company. The real estate tax rate is set in the spring, during budget meetings by the Board of Supervisors. The tax rate is expressed in dollars per one hundred dollars of assessed value. The County also levies a supplemental real estate tax on newly constructed improvements completed after the beginning of the year.
Payments postmarked on or before the deadline(s) will be considered timely. If a payment falls on a Saturday, Sunday or holiday, the due date is moved to the following business day. Warren County accepts payments online, in person or by mail to: PO Box 1540, Front Royal, VA, 22630. Payment is accepted in the form of cash, check or money order. Mastercard and Visa are accepted with a 2.49% convenience fee of the total paid. If there is a change of ownership or billing address, please contact the Commissioner of the Revenue's office at (540) 635-2651.
Dates to Remember
|November 1||Dog Tags go on Sale|
|January 31||Dog Tag Deadline|
|March 1||Business Licenses Due|
|June 5||First half of Real Estate Tax, first half of Personal Property Tax, and Current Year Vehicle License Fee Due|
|December 5||Second Half of Real Estate Tax and Second Half of Personal Property Tax Due|