For questions regarding payment of taxes, contact:

Warren County Treasurer

For questions regarding the assessment of taxes, contact:

Commissioner of the Revenue

220 North Commerce Avenue
Suite 800
Front Royal, Virginia 22630
Telephone: (540) 635-2215
Fax: (540) 636-4870
220 North Commerce Avenue
Suite 900
Front Royal, Virginia 22630
Telephone: (540) 635-2651
Fax: (540) 636-8280

Active Volunteer & Rescue Personnel

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.

Airplanes & Aircraft

AIRPLANES AND AIRCRAFT
Aircraft is currently a separate category for taxation under Personal Property which has a current rate of $.75 per $100.00 for the year 2017. Warren County uses 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
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 2017
2018 model vehicles not in book - 95% of original cost
2017 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 2010-2017)
Cars, Trucks, SUV's, Vans - N.A.D.A. Official Older Used Car Guide (years 1998-2009)
Motorcycles - N.A.D.A. Guide (Clean Wholesale Value) (years 1998-2017)
Recreation Vehicles - (i.e. travel trailers, pop-up campers, motor homes) (Trade In Value) (years 2003-2016)
Boats, Boat Motors, Boat Trailers - N.A.D.A. Appraisal Guide (2003-2016)

Businesses

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 15th. Equipment/furniture and fixtures are assessed by percentage of original costs. (Percentage range 70%-10%)  Business personal property taxes are NOT prorated.  If the property parked, garaged, or located in Warren County on January 1 of the current tax year, then it is a taxable item for that year.

Exemptions

EXEMPTIONS
Warren County Code: 
Section 160-2.2 Exemption of certified pollution control equipment and facilities.
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.
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.
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.
   
Automobiles that have a State of Virginia farm tag are not considered as qualified vehicles/trucks for Personal Property Tax Relief Act.
 
NOTE:  Effective July 1, 2016, pickups and panel trucks with a weight between 7,500 & 10,000 lbs. and designed as personal use will now qualify for personal property tax relief.
 

Filing

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, recreational vehicles, and motor 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.
C. 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

Contact

  info (@) warrencountyva.net
  540.636.4600
  540.636.6066
  220 N. Commerce Avenue
     Front Royal, VA 22630

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