Machinery & Tools (Manufacturing)

Warren County Code Section 58.1-3507: Certain Machinery and tools segregated for local taxation only. The machinery and tools tax rate for Warren County is $2.05, and the rate for the Town of Front Royal is $0.64.

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 15th 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

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

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