In conformity with § 58.1-3924 of the Code of Virginia and authorized by the governing body of WARREN COUNTY TREASURER, JAMIE SPIKER, the following is a list of nonpayment real estate taxes which are delinquent.
**The Treasurer's Office is now accepting eCheck payments, which allow taxpayers to submit online payments without a convenience fee. Submit an eCheck payment by selecting the "Pay by eCheck" button beside the "Pay by Credit Card" button on the e-Services webpage.
**If you have any questions or concerns regarding your Personal Property tax bill, please contact the Commissioner of the Revenue's Office at (540) 635-2651 before paying.
| For questions regarding payment of taxes, contact: | For questions regarding the assessment of taxes, contact: |
Warren County Treasurer |
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 |
Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them. Please refer to the following tax chart to determine your tax liability schedule.
Tax Relief for the Elderly or Permanently Disabled
Warren County offers tax relief or partial relief from real estate taxation for the elderly or handicapped. To qualify for this tax relief program, an application must be completed and filed with the Commissioner of the Revenue annually between January 1 and April 1 of the taxable year.
Tax Relief for Veterans with Disability
Veterans with a disability resulting from their service may be eligible for tax relief measures. These measures often depend on the veteran's disability rating and can vary by location.
In Virginia, a disabled veteran may receive a property tax exemption on their primary residence if they are 100% disabled as a result of service. This exemption is made in accordance with Article X, Section 6-A of the Constitution of Virginia. It exempts the real property, including joint real property of a husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as their principal place of residence.
The surviving spouse of a veteran eligible for this exemption may also qualify for it, provided that the veteran's death occurred on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as their principal place of residence.
To claim this exemption, the veteran or surviving spouse must file an affidavit or written statement with the Commissioner of the Revenue. This statement should include the name of the disabled veteran (and the spouse, if applicable), indicate whether the real property is jointly owned by a husband and wife, and certify that the real property is occupied as the veteran’s principal place of residence. Documentation from the U.S. Department of Veterans Affairs indicating that the veteran has a 100 percent service-connected, permanent, and total disability must also be provided.
In the case of a surviving spouse claiming the exemption, documentation that the veteran’s death occurred on or after January 1, 2011 must be provided. The veteran is only required to re-file the information if their principal place of residence changes
Useful Documents
Requirements
- Must be a veteran with a 100% service-connected disability or the surviving spouse of veteran with 100% service-connected disability who passed on or after January 1, 2011.
- The title of property for which an exemption is being claimed, must be held or partially held by the applicant.
- Must be the applicant's primary residence.
- Exemption is limited to the house and up to five (5) acres.
Personal Property Taxes
In Warren County, personal property taxes are levied on various types of movable property. This includes:
- Automobiles
- Trucks
- Mobile homes (pro-rated quarterly)
- Motor homes
- Recreational vehicles
- Boats
- Motorcycles
- Trailers
The assessment of these taxes is carried out by the Commissioner of the Revenue, while their collection is handled by the Treasurer of Warren County.
Payment Deadlines
Warren County bills personal property taxes in halves. The due dates for these payments are as follows:
- The first half of the tax is due by June 5th.
- The second half of the tax is due by December 5th.
It's important to note that taxpayers must submit a list of personal property to the Assessor before March 1 of each calendar year.
For more information or queries concerning personal property taxes in Warren County, please call the Commissioner of the Revenue's office at (540) 635-2651.
