Links
GIS Web Site
Warren County Tax Manual
Tax Manual - Table of Contents
Links to Tax Administrator Forms
Township Map
Zipcode Map
FAQ File
What Does The Tax Assessor Do?
What the Tax Administrator Does Not Do
How Are My Property Taxes Calculated?
How Can My Taxes Decrease or Increase?
How Is My Assessment Determined?
What If I Disagree With The Valuation Of My Property?
Zacchaeus Tax Professionals
Triangle North -
Warren County

Warren County Tax Administrator

Tax Administrator
117 S. Main St., Warrenton, NC 27589
Phone: (252) 257-4158
Fax: (252) 257-9369
E-Mail: sbeatty@co.warren.nc.us
Hours: 8:30AM to 5:00PM Monday - Friday

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 such as business machinery and equipment, single-wide mobile homes, boats, farm machinery, unlicensed campers and unregistered motor vehicles must be listed every year during the annual listing period that runs from January 1st thru the 31st.

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.

The N.C. 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 2009. The 2009 property assessments will remain on the tax books until 2016, 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 2017. Warren County contracts with a private real estate appraisal company to assist with the appraisal of real property.

FAQ's

What Does The Tax Administrator Do?

  • The County Tax Assessor lists and values all real and personal property subject to ad valorem (according to value) taxation on an assessment roll each year.
  • The primary responsibility of the Assessor is to find the fair market value of your property so that you pay only your fair share of the taxes.
  • To arrive at the fair market value of your property, the Assessor must know what willing sellers and willing buyers are doing in the marketplace. She must also keep current on the cost of construction in the area and any changes in zoning, financing, and economic conditions which may affect property values.

What The Tax Administrator Does Not Do

  • The Assessor does not make the laws which affect property owners. The Machinery Act of North Carolina, which contains legislation adopted by the N. C. General Assembly, provides the statutory framework for property assessment and taxation.
  • The Assessor does not raise or lower taxes. Taxes are levied by the Warren County Board of Commissioners and are collected by the Warren County Tax Collector.

How Are My Property Taxes Calculated?

  • The amount of taxes you pay is determined by the “tax rate” applied to your property’s assessed value.
  • Tax rates are based on dollars or cents per $100 of assessed valuation ($/$100). To calculate taxes on your property, take the assessed value and multiply it by the tax rate to arrive at the amount due. For example, if your home and land are assessed at $30,000 and the tax rate is $.84/$100, you would pay $30,000 x $.0084 = $252 in property taxes.
  • The amount of taxes you pay would vary if you have applied for and are approved for the following: 1) Elderly and Permanently Disabled Persons Tax Exclusion; 2) Agricultural or Forestry Land Use Program; or 3) Property tax exemption. You can find out about these programs by contacting the Assessor’s Office.

How Can My Taxes Decrease or Increase?

  • When the Board of County Commissioners decreases or increases tax rates, your property tax bill will decrease or increase.
  • If you make changes or improvements to your property, such as adding a garage, an additional room, or removing a building, the changes or improvements will be appraised and your assessed valuation would either increase or decrease directly affecting your tax bill.

How Is My Assessment Determined?

  • The Assessor uses the three nationally recognized appraisal approaches to value, those being cost, income, and market. This data is then correlated into a final value estimate that becomes your property’s assessed valuation.

What If I Disagree With The Administrator’s Valuation Of My Property?

  • Property owners have a legal responsibility to furnish correct information on their property to the Assessor’s office. If you have complied with these legal requirements, you are entitled to question values placed on your property.
  • If your opinion of your property valuation differs from the Assessor’s, go to the office and discuss the matter. Be prepared to show evidence that the valuation is too high or too low. The Assessor will be glad to answer your questions about your appraisal, and will be happy to explain how it was done.
  • If, after discussing the matter with the Assessor, a difference of opinion still exists, you may appeal your assessment to the Warren County Board of Equalization and Review which meets annually in April.
  • Click HERE to download an Appeal Form to Warren County Board of Equalization & Review.
  • If after hearing your appeal the Board of Equalization and Review agrees with the Assessor, you may appeal the Board’s decision to the N. C. Property Tax Commission. If the Commission agrees with the Board and the Assessor, you can then plead your case before the courts should you choose to do so.
TAX ADMINISTRATOR’S OFFICE LINKS TO FORMS
Appeal Form - Board of Equalization
Property Tax Forms County Business Personal Property Listing Form [PDF]
Application for Homestead Exclusion (Elderly and Disabled-2010) [PDF]
Certification of Disability for Homestead Exclusion (Disabled) [PDF]
Application for Property Tax Exemption [PDF]
Application for Motor Vehicle Exemption [PDF]
Application for Business Property Tax Exemption [PDF]
Business Personal Property Listing Form and Related Schedules
Business Personal Property Listing Form and Instructions (98K)
Schedule B-1 Unregistered Motor Vehicles, Multi-Year Trailers, Special Motor Vehicle Bodies (3K)
Schedule B-2 Watercraft and Engines for Watercraft (4K)
Schedule B-3 Mobile Homes and Offices (3K)
Schedule B-4 Aircraft (3K)
Schedule C-1 Leased Property or Property in Your Possession Owned by Others (4K)
Schedule E-1 Farm Equipment (3K)
Schedule G-1 Acquisitions and Disposals Detail (3K)
Schedule H-1 Real Estate Improvements (3K)
Cost Index & Depreciation Schedules
Memorandum Concerning Cost Index and Depreciation Schedules [PDF]
Download Cost Index and Depreciation Schedules [PDF]
Prior Years’ Schedules [PDF]
NC Department of Commerce Business ServiCenter
Business License Information Office