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 Government Center on Commerce Avenue. Any questions concerning certification should be directed to the County Fire Chief, Mr. Richard 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.

 

AIRPLANES AND AIRCRAFT

Aircraft is currently a separate category for taxation under Personal Property which has a current rate of $.50 per $100.00 for the year 2011. We use the Aircraft Bluebook Price Digest Winter Edition each year. Aircraft that are not in the above book are assessed by a percentage of original cost.

Aircraft is not a prorated item. If the aircraft is normally parked/garaged located in Warren County on January 1 of the current tax year it is then a taxable item for that year.

You are required by law to file your aircraft with our office on a yearly basis by February 15. A form will be mailed to you in the month of January of each year.

 

ASSESSMENTS

Assessments are based on clean trade-in values from the January issue of the N.A.D.A. (National Automotive Dealers Association) guide.

Example Tax Year 2011

2012 model vehicles not in book - 95% of original cost
2011 model vehicles - 90% of original cost

Original Cost based on price that sales tax is calculated on per the Division of Motor Vehicles records.

Cars, Trucks, SUV's, Vans - N.A.D.A. Official Used Car Guide (years 2004-2011)
Cars, Trucks, SUV's, Vans - N.A.D.A. Official Older Used Car Guide (years 1992-2003)
Motorcycles - N.A.D.A. Guide (Clean Wholesale Value) (years 1997-2011)
Recreation Vehicles - (i.e. travel trailers, pop-up campers, motor homes) (Used Wholesale Value) (years 1997-2011)
Boats, Boat Motors, Boat Trailers - N.A.D.A. Appraisal Guide (1997-2011)
Van Truck Conversion and Limousine Appraisal Guide (1992-2011)

 

BUSINESSES

All persons who own a business or who own business equipment (including furniture and fixtures) are required to file an annual Personal Property Form 762-B with the Commissioner of the Revenue by February 15^th. Equipment/furniture and fixtures are assessed by percentage of original costs. (Percentage range 70%-10%)

 

EXEMPTIONS

Warren County Code

Section 160-2.2 Exemption of certified pollution control equipment and facilities. {Added 6-6-1995}

Certified pollution control equipment and facilities meeting all requirements of Section 58.1-3660, Code of Virginia, are hereby declared to be a separate classification of real or personal property for taxation and shall be exempt from any taxes levied by the County of Warren. An application for such an exemption must be made to the Commissioner of Revenue who shall make the determination as to whether the requested exemption meets the requirements of this section.

(You must include all copies of certification from the State of Virginia for exemption of certified pollution control equipment along with your Form 762-M. This form is due by February 15, of each year. Failure to attach these copies will prohibit you from receiving this exemption.)

Section 160-2.3. Exemption of certified recycling equipment and facilities. {Added 6-6-1995}

Certified recycling equipment and facilities meeting all requirements of Section 58.1-3661, Code of Virginia, are hereby declared to be a separate classification of real or personal property for taxation and shall be exempt from any taxes levied by the County of Warren. An application for such an exemption must be made to the Commissioner of Revenue who shall make the determination as to whether the requested exemption meets the requirements of this section.

(You must include all copies of certification from the State of Virginia for exemption of certified recycling equipment along with your Form 762-M. This form is due by February 15, of each year. Failure to attach these copies will prohibit you from receiving this exemption.)


Section 160-2. Exemption of farm animals, feed and equipment. [Added 6-2-1986]

Farm animals, grains and other feeds used for the nurture of farm implements as defined in Section 58.1-3505, Code of Virginia, are hereby exempt from taxation.

(Farm Vehicles/trucks that do not have a Virginia State tag are included in the above exemption. {Hand written/plate that reads farm use only}. Vehicles/trucks that have a State of Virginia farm tag or regular tags are taxable as regular Personal Property. Taxable Farm Vehicles/Trucks that have a State of Virginia farm tag are not considered as qualified vehicles for the Personal Property Tax Relief Act. Trucks with a weight of more than 7501 lbs. are also not considered as a qualified vehicle for the Personal Property Tax Relief Act.)

 

FILING

Warren County Code

Section 160-56. Procedure for filing returns; penalty for failure to file.

A. All returns of tangible personal property owned January 1 of any year, including mobile homes, business equipment and machinery and tools, shall be filed by every person liable for the tax on such property, with the office of the Commissioner of Revenue, on forms approved by such office, on or before the 15th day of February of each calendar year, with the exception of motor vehicles, trailers, boats and mobile homes that acquired a situs within the county or are transferred to a new owner in the county after January 15, for which the deadline for filing a return shall be 30 days following the date of such transfer or acquisition of situs in the county.

B. Any person failing to file such return for all tangible personal property subject to the tax on or before the due date for such return shall inure a penalty thereon of 10% of the tax as assessable on such return or $10.00, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of the tax assessable. Such penalty shall be added to the amount of taxes or levies due from such taxpayer and shall be collected in the same manner as is provided by law for the collection of other taxes.

F. {Added 1-20-1998} Such owner or owners of motor vehicles, trailers and boats must file a new personal property tax return whenever there is:

1. A change in the name or address of the person or persons owning such taxable personal property;
2. A change in the situs of personal property;
3. Any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or
4. Any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed.

 

FORMS

Click Here for Business Furniture & Fixtures, Equipment Form (Form 762B)

Click Here for Lease Property Form

Click Here for Machinery & Tools Form (Form 762M)

Click Here for Mobile Home/Aircraft Form (Form 762MH)

Click Here  for New Resident/New-Used Vehicle Form

Click Here for Proration Form

Click Here for Ordinance Amending Personal Property Tax Relief

 

HIGH MILEAGE

All vehicle high mileage must be filed in the Commissioner of the Revenue’s office (ANNUALLY) by the deadline.  If you do not meet the deadline for the current year, you may file for the following tax year.  Only non-business use cars and {trucks under 1 ton} will qualify for the high mileage deduction.

Please bring into our office your most current unaltered original pink inspection slip before February 15, to receive this deduction.  If the inspection slip does not show the exact miles as on the vehicle, you must bring in another document indicating the mileage on the vehicle.  {Other documents include oil change records, tire purchase/rotation records, or services maintenance records from an authorized dealer.}

N.A.D.A. {National Automotive Dealers Association} Guide - January Issue has a high mileage table in front of the book that determines the deduction amount to be subtracted from your value.
{Note: Deductions for high mileage does not exceed 40% of trade-in value}

 

Motorcycles/Motor Homes:

• Motorcycles or recreational vehicles (i.e. Motor Homes) do not qualify for high mileage deductions.

New Residents:

• High mileage is due within 30 days of moving into Warren County/Town of Front Royal.

Newly Purchased Vehicles:

• High mileage is due within 30 days of purchase of the vehicle in Warren County/Town of Front Royal.

 

MACHINERY & TOOLS (MANUFACTURING)

Warren County Code

Section 58.1-3507 Certain Machinery and tools segregated for local taxation only.

A. Machinery and tools, except machinery and equipment used by farm wineries as defined in Section 4.1-100, used in a manufacturing, mining, processing or reprocessing, radio or television broadcasting, dairy, dry cleaning or laundry business shall be listed and are hereby segregated as a class of tangible personal property separate from all other classes of property and shall be subject to local taxation only. The tax rate imposed by a county, city or town on such machinery and tools shall not exceed the rate imposed upon the general class of tangible personal property.

B. Machinery and tools segregated for local taxation pursuant to subsection A, other than energy conservation equipment of manufacturers, shall be valued by means of depreciated cost or percentage of percentages of original total capitalized cost excluding capitalized interest.

C. All motor vehicles which are registered pursuant to Section 46.2-600 with the Department of Motor Vehicles and owned by persons engaged in those businesses set forth in subsection A shall be taxed as tangible personal property by the county, city or town in accordance with the provisions of this chapter. All other motor vehicles and delivery equipment owned by persons engaged in those businesses set forth in subsection A shall be included in and taxed as machinery and tools.

Form 762-M is due to be filed by February 15, of each year. Machinery and tools in Warren County are assessed by percentage of original cost.

• 70% - first year original capitalized cost
• 60% - second year original capitalized cost
• 50% - third year original capitalized cost
• 40% - fourth year original capitalized cost
• 30% - fifth year or older- original capitalized cost

Machinery and tools tax rate for Warren County - $1.30
Machinery and tools tax rate for Town of Front Royal - $ .64

 

MOBILE HOMES

Single Wide Mobile Homes:

• Generally taxed as Personal Property in the County of Warren.  Form 762MH is due filed by February 15, annually.  Failure to file by the due date will result in a late filing penalty.

 

Double Wide Mobile Homes:

• Taxed as Real Estate; however, there are a few exceptions like when a double wide is located in a Mobile Home Park, then it is taxed as Personal Property.

 

Tax Rates 2011:

• County of Warren (Mobile Homes) $ .59

• Town of Front Royal (Mobile Homes) $ .11

 

Assessments:

• Mobile Homes are taxed like Real Estate, (rate per square foot), depending on the year and the condition of the home.  The County of Warren has a General Reassessment every 4 years on all Real Estate properties. Mobile Homes are included in this reassessment and the values stay the same until the next reassessment.  The Warren County Board of Supervisors hired a firm out of Roanoke, VA “Wingate Appraisals,” who conducted the most recent general reassessment.  These new values will become effective January 1, 2011.

 

PERSONAL PROPERTY TAX RELIEF

The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, or pickup or panel truck having a registered gross weight of less than 7,501 pounds.  The vehicle must be owned or leased by an individual and NOT used for business purposes.  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 Service Code; or
• 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, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value.  The County of Warren will be reimbursed by the Commonwealth for the reduction, {70%-2003, 2004, 2005} {55%-2006, 2007} {57%-2008} {52%-2009} and {47%-2010} and {51%-2011}, once you have paid the balance due shown on your bill.  If your qualifying vehicle assessed value is $1,000 or less, your tax has been eliminated and the Commonwealth’s share is 100%. 

You are required to certify annually to the County of Warren that your vehicle remains qualified to receive car tax relief.  Therefore, it is important that you review the information sent to you by your locality to be sure that your vehicles are properly qualified.  This information may be included on items such as personal property tax returns, tax bills, high mileage forms, proration forms, or information obtained during vehicle license transfers/replacements.  If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Commissioner of Revenue’s Office at (540) 635-2651.

 

PRORATION

The County of Warren implemented the Proration of Personal Property taxes effective January 1, 1996. 

What to do if you dispose of a vehicle:

1. Notify DMV immediately or within 30 days.
2. Notify the Commissioner of the Revenue’s office within 30 days.

What to do if you purchase a new or used vehicle:

1. Notify the Commissioner of the Revenue’s office within 30 days to AVOID LATE FILING PENALTIES.
2. Purchase a Warren County Vehicle license/decal if a County resident or Town of Front Royal Vehicle license/decal if Town resident within 30 days.  {You may purchase a replacement vehicle license/decal, transfer a vehicle license/decal from another locality or from a disposed vehicle for $2.00}

What to do if you move in or out of Warren County:

1. Notify the local Commissioner’s office within 30 days.
2. Notify DMV of your new address/garaged jurisdiction MUST BE CHANGED!
3. Notify the Commissioner’s office at the locality you moved to.
4. Transfer County/Town vehicle license/decal if applicable

 

2011 TAX RATES FOR THE COUNTY OF WARREN 

(rates per $100 of assessed value)

• Real Estate - $.59

• Personal Property - $4.00

Other Personal Property tax rate categories:

• Volunteer Fire and Rescue Squad Members - $2.00

• Business Furniture and Fixtures/Equipment - $4.00

• Aircraft - $.50

• Contract Carriers - $1.30

• Machinery & Tools - $1.30

• Mobile Homes - $ .59

The Board of Supervisors sets the tax rates {Public Hearing}, in the spring of the year during the budget process.

The County of Warren started billing twice a year, beginning 2010 for Personal Property and Real Estate taxes (including Sanitary District Fees). The first half bills are due June 5; second half bills are due December 5. Taxpayers have the option of paying the entire bill in full by the June 5 due date.  Supplemental bills are due within 30 days of the mailing of those bills.

All payments for Warren County tax bills should be directed to the Treasurer of Warren County at P. O. Box 1540, Front Royal, VA 22630-0033.  A white drop box on the side of  the building and drive thru window (available weekdays 9a-5p), are available for residents at the Warren County Government Center located on 220 N. Commerce Ave. in Front Royal.  You may also make on-line payments at the following web site:  www.warrencountyva.net

 

VOLUNTEER AUXILIARY OR RESERVE DEPUTY SHERIFFS

Forms are available at the Warren County Sheriff’s Department located on Jackson Street.

For Tax Reduction, the completed form along with the certification signature of the Sheriff of Warren County must be turned into the Commissioner of Revenue’s office no later than January 31, of each year.

For Motor Vehicle License/Decal Fee Exemption, Volunteer Auxiliary Officer and/or Reserve Deputy Sheriff takes gold copy to Treasurer’s Office between January 15 and February 15.

Warren County Code
Motor vehicles owned by persons who have been appointed to serve as volunteer auxiliary or reserve deputy sheriffs.  One motor vehicle, which is regularly used by each such officer who responds to auxiliary or reserve deputy sheriff duties, may be specially classified under this section.  In order to qualify for such classification, any volunteer auxiliary or reserve deputy sheriff who applies for such classification shall identify the vehicle for which this classification is sought and shall furnish the Commissioner of Revenue with a certification by the official who appointed such volunteer auxiliary officer.  That certification shall state that the applicant is a volunteer, auxiliary, or reserve deputy sheriff who regularly uses a motor vehicle to respond to auxiliary or reserve duties, and it shall state that the vehicle for which the classification is sought is the vehicle, which is regularly used for that purpose.  {Added 8-15-2000}