The Commissioner of the Revenue is charged with the task of assessing Real Estate within Warren County as outlined by the Code of Virginia. This process commences annually on January 1, where the Commissioner begins to ascertain all Real Estate within their jurisdiction and the persons accountable for taxes on that day. The Commissioner is also responsible for assessing the value of any building and enclosure not previously assessed, provided it's found to be of the value of $100 and upwards.
The Board of Supervisors has chosen to conduct its general reassessments at four-year intervals. They have appointed a Board of Assessors and a Board of Equalization for Warren County. The next general reassessment will take place in 2023.
The Board of Assessors assesses all Real Estate within the County. Any real property owner whose property has been assessed is granted an opportunity to be heard by this board. The Board of Equalization, on the other hand, listens and considers such complaints with the goal of equalizing the burden of taxation among all citizens of Warren County.
If any person assessed with local taxes feels aggrieved by any such assessment and missed previously held hearings by the Board of Assessors and the Board of Equalization, they may, within three 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. For the year 2019, the tax rate was $0.655 per $100 (based on appraised value). Warren County currently operates on a twice-a-year billing basis, with taxes due on June 5th and December 5th, payable to the County of Warren.