Real Estate Taxes

The Code of Virginia, 1950, as amended, provides the basis for the assessment and collection of real estate taxes in Warren County. These taxes are based on the fair market value that is established by the governing body each year. The last reassessment was effective as of January 1, 2019.

The Board of Supervisors held a public hearing on August 22, 2023, to approve going from a 4-year cycle to a 2-year cycle/biennial reassessment. The first such biennial reassessment shall be completed by December 31, 2024, and become effective January 1, 2025.

The Board of Supervisors awarded the reassessment contract to Cowan Services LLC of Pilot, Virginia.  They have begun doing field work November 6, 2023. Notices are expected to be mailed in the Fall of 2024.  They will have their vehicles marked and have proper photo identification with them.  The Warren County Sheriff’s Office and Town Police have been notified that they are working this area.

Real Estate taxes are due annually with two equal halves due on June 5th and December 5th. If these payments are late, i.e., made on or after June 6th and December 6th, a penalty of 10% is added. Additionally, interest begins accruing at 10% per year starting from July 1st and/or January 1st. Payments postmarked before the deadline are accepted without penalty. Please note, failure to receive a tax bill does not exempt you from the penalty and interest charge applied to all past due bills. The tax rate for 2023 has been set at $0.49 per $100 based on the property's fair market value.

All property owners will receive a copy of their tax bill for payment or record-keeping purposes. If your mortgage company holds an escrow account for you, you should still receive this bill. The County does not keep records of mortgage holder information, so any questions concerning your escrow account should be directed to your mortgage company.

The real estate tax rate is determined during the Board of Supervisors' budget meetings in the spring. The tax rate is expressed in dollars per one hundred dollars of assessed value. In addition, the County levies a supplemental real estate tax on newly constructed improvements completed after the start of the year.

Payments that are postmarked on or before the deadline(s) will be considered timely. If the payment date falls on a Saturday, Sunday, or holiday, the due date is extended to the following business day. Payments can be made online, in person, or by mail to PO Box 1540, Front Royal, VA, 22630. Accepted payment forms include cash, check, or money order. Mastercard and Visa are also accepted with a 1.99% convenience fee of the total paid.

For any changes in property ownership or billing address, please contact the Commissioner of the Revenue's office at (540) 635-2651.

Dates to Remember

  November 1     Dog Tags go on Sale
  January 31   Dog Tags Deadline
  March 1   Business Licenses Due
  June 5      DUE: First half of Real Estate Tax, first half of 
  Personal Property Tax, and Current Year Vehicle  
  License Fee
  December 5   DUE: Second half of Real Estate Tax and second  
  half of Personal Property Tax

Contact

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

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Established in 1836