Real Estate Taxes
The Code of Virginia, 1950, as amended provides for the assessment and collection of real estate taxes based on fair market value established by the governing body each year. The last reassessment was effective as of January 1, 2023.
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, 2023.
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, that 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.
Dates to Remember
- November 1 Dog Tags go on sale
- January 15 - Waste Decals go on sale
- January 31 - Dog Tag Deadline
- February 15 - Waste Decal Expiration for the previous year
- March 1 - Business Licenses due
- June 5 - First half of Real Estate Tax, and First half Sanitary District fees due
- June 5 - First half of Personal Property Tax, and the current year vehicle license fees due
- December 5: Second Half of Real Estate Tax and Sanitary District fees due
- December 5: Second Half of Personal Property Tax due
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:
P.O. Box 1540
Front Royal, VA, 22630
Accepted payment forms include cash, check, or money order. Mastercard, Visa, Discover, and American Express 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.