The Commissioner of the Revenue is responsible for the assessment of Real Estate within Warren County as provided by the Code of Virginia. Each Commissioner of the Revenue shall commence, annually, on January 1, and proceed without delay to ascertain all of the Real Estate in their County or City, as the case may be, and the person to whom the same is chargeable with taxes on that day. The Commissioner shall assess the value of any building and enclosure not previously assessed, found to be of the value of $100 and upwards. The Board of Supervisors elected to conduct its general reassessments at four-year intervals and they have appointed a Board of Assessors and they have appointed a Board of Equalization for Warren County.
The Board of Assessors assesses all Real Estate within the County and after giving any real property owner whose property has been assessed an opportunity to be heard. The Board of Equalization shall hear and give consideration to such complaints and equalize and accomplish the end that the burden of taxation shall rest upon all citizens of Warren County. If any person assessed with local taxes, aggrieved by any such assessment and missed previously held hearings by the Board of Assessors and the Board of Equalization may within three (3) years from the last day of the tax year for which any such assessments is made, apply for relief to the Circuit Court of Warren County.
The County Board of Supervisors sets the tax rate annually. The tax rate for 2014 is $0.61 per $100 (based on appraised value) and Warren County is currently on a twice a year billing basis with taxes due on June 5th and December 5th, payable to the County of Warren.