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 Assessor’s primary responsibility 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.
• 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.