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.


  (540) 636-4600
  (540) 636-6066
  220 N. Commerce Avenue
     Front Royal, VA 22630

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Established in 1836