Forms are to be picked up from the individual Fire Company Chiefs or the Fire & Rescue Services Department in the Warren County Public Safety Building, located at 200 Skyline Vista Drive, Front Royal. Any questions concerning certification should be directed to Chief Richard Mabie at (540) 636-3830.
**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 |
Airplanes & Aircraft
Aircraft is currently a separate category for taxation under Personal Property which has a current rate of $0.75 per $100.00 for the year 2019.
Assessments
Assessments are based on clean trade-in values from the January issue of the N.A.D.A. (National Automotive Dealers Association) guide.
Businesses
All persons who own a business or who own business equipment (including furniture and fixtures) are required to file an annual Personal Property Form 762-B with the Commissioner of the Revenue by February 15th. Equipment/ furniture and fixtures are assessed by percentage of original costs. (Percentage range 70%-10%) Business personal property taxes are NOT prorated. If the property parked, garaged, or located in Warren County on January 1 of the current tax year, then it is a taxable item for that year.
Exemptions
There are various exemptions provided by the Warren County Code including those for certified pollution control equipment and facilities, recycling equipment and facilities, and farm animals, feed, and equipment.
Filing
The Warren County Code has a specific procedure for the filing of returns as well as penalties should the filing be done improperly or not in a timely manner.
