Tax Administrator

Mission Statement

To provide the most efficient and effective system to list, appraise, and assess all taxable property situated in Warren County in accordance with state laws and administrative procedures; and to prepare and certify the annual assessment roll and individual property assessments in accordance with state law.

Department Function

The County Tax Assessor has general charge of the listing, appraisal, and assessment of all real and personal property in the county for taxation purposes. Each year as of January 1st, the Assessor must compile a tax roll of property subject to ad valorem (according to value) taxation. Real property is permanently listed in Warren County which means the owner is not required to re-list every year unless improvements or changes were made in the previous year.

Personal Property

Personal property such as the following items must be listed every year during the annual listing period that runs from January 1st through the 31st:

• Boats
• Business Machinery and Equipment
• Farm Machinery
• Single-Wide Mobile Homes
• Unlicensed Campers
• Unregistered Motor Vehicles

Senior Citizens Age Exemption Applications    

If you are 65 years of age and older you can get an application starting January 2 and are due June 1st.

Recording Changes

The Office of the Tax Assessor is responsible for maintaining changes in property ownership and all property maps. The office has an excellent Geographic Information System (GIS) with maps showing property boundary lines, aerial photography and building footprints.

Reappraisals & Revaluations

The North Carolina General Statutes mandate that all real property (land and buildings) must be reappraised at least once every eight years. Property in Warren County was last revalued in 2017. The 2017 property assessments will remain on the tax books until 2024, unless property owners make improvements or changes that affect their values, i.e. adding a garage, additional room, new house on a vacant lot, etc. The next County revaluation is scheduled to take effect in 2025. Warren County contracts with a private real estate appraisal company to assist with the appraisal of real property.