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.

Important Tax Dates

For more information on important tax dates click here.

January 1st    Day as of which value,ownership, and situs of real and personal property are  determined for ad valorem tax purposes. [G.S. 105-285]

January 5th** 2020 BILLS ACCUMULATE INTEREST JANUARY 6th 2021** Property taxes not paid in full receive Interest charge of 2%  [G.S. 105-350(a)] for the month of January and an additional 3/4 of 1% each month thereafter.

January 31st    Last day of regular listing period. [G.S. 105-307]   Last day of timely filing of abstracts(listing forms) or present use-value applications (PUV), and request extensions for Business  Personal Property. If listing is received after January 31st there is a 10% late listing penalty. Listings received by mail go by post marked date. 

Listing Form

Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment

June 1st    Age Exemption, Disabled Veteran, Disability  Applications Due

September 1st   Current year taxes become due. [G.S.105-360(a)]