**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.
The County of Warren operates on a twice-a-year billing schedule with the payment of the first half of taxes due by June 5th and the payment of the second half due by December 5th. A late payment penalty of 10% is added on June 6th and December 6th with interest accruing at 10% per year starting July 1st and/or January 1st. Any payment postmarked before the deadline will be accepted without penalty. Failure to receive a tax bill will not relieve the penalty and interest charge that will be applied to all past due bills.
| DATES TO REMEMBER | |
| November 1 | Dog Tags go on Sale |
| January 31 | Dog Tag 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 |
Warren County accepts payments online by CLICKING HERE, in person at the Warren County Government Center, or by mail to: P.O. Box 1540, Front Royal, VA, 22630. Payment is accepted in the form of cash, check or money order. Mastercard and Visa are accepted with a 1.99% convenience fee of the total paid.
CURRENT TAX RATES
| Category | Rate (per $100 assessed) |
| Real Estate / Mobile Home | $0.49 |
| Personal Property | |
| Tangible Personal Property | $4.00 |
| Other Personal Property | $4.00 |
| Volunteer Fire and Rescue Squad | $2.00 |
| Office Furniture, Fixtures and Equipment | $4.00 |
| Machinery and Tools | $2.05 |
| Contract Carrier | $2.05 |
| Aircraft | $0.75 |
SANITARY DISTRICT TAX RATES
| Sanitary District | Rate |
| Blue Mountain | $65.00 per lot plus $0.21 per $100 of assessed value on improvements |
| Cedarville Heights | $200.00 per lot |
| High Knob | $554.00 per unimproved lot; $895 per improved lot |
| Lake Front Royal | $410.00 per lot plus $0.035 per $100 of assessed value on improvements |
| Linden Heights | $375.00 per lot |
| Osprey Lane | $100.00 per unimproved lot; $1,000.00 per improved lot |
| Riverside | $60.00 per lot plus $0.12 per $100 of assessed value on improvements |
| Shangri-La | $500.00 per lot |
| Shannon Woods | $300.00 per lot |
| Shenandoah Farms | $350.00 per lot |
| Shenandoah Shores | $60.00 per lot plus $0.10 per $100 of assessed value on improvements |
| Skyland Estates | $0.27 per $100 of assessed value of lot and improvements |
| South River Estates | $300.00 per lot plus $0.05 per $100 of assessed value on improvements |
| Wildcat Drive | $150.00 per unimproved lot; $400 per improved lot |
BUSINESS LICENSE TAX RATES
| FIXED FEES Based on Estimated Gross Receipts of $50,000 or less |
|
| Amount of Gross Receipts | Fixed Fee |
| Under $4,000 | $0.00 |
| $4,001 - $10,000 | $10.00 |
| $10,001 - $25,000 | $30.00 |
| $25,001 - $50,000 | $50.00 |
| TAX RATES Based on Estimated Gross Receipts of $50,001 or more |
|
| Business Category | Rate (per $100 of Gross Receipts) |
| Wholesale Merchant | $0.05 |
| Contractors, Builders, and Developers | $0.13 |
| Retail Merchants | $0.16 |
| Business, Personal, Repair, and Other Services | $0.27 |
| Professional, Financial, and Real Estate Services | $0.41 |
| Heat, Light, Power, Telephone and Telegraph Corporations | $0.50 |
| OTHER FEES AND LICENSE RATES | ||
| License Category | Rate | |
| Industrial Utility Bills | 20% on first 15% of each monthly telephone bill not to exceed $3.00 | |
| Peddlers/Itinerant Merchants | $500.00 | |
| Perishables | $250.00 | Plus annual license tax of $100 per vehicle for every vehicle over one (1) |
| Christmas Trees | $250.00 | Or $0.36 per $100 of gross receipts, whichever is greater |
| Fireworks | $250.00 | Or $0.36 per $100 of gross receipts, whichever is greater |
| Perishable Vendor (Use Vendor Application) | $30.00 | Flat fee per event but not more than $250 per year |
| Peddler Vendor (Use Vendor Application) | $30.00 | Flat fee per event but not more than $500 per year |
