*NEW: The 2023 annual tax bills were mailed out August 18th, 2023. They are due September 1st, 2023 and not considered delinquent until after January 5th, 2024.
The following are options on how to make payments:
By Phone: 1-866-483-9680
Mail Checks : Warren County Tax Office PO Box 240 Warrenton NC 27589
Drop Box: Located to right of tax office front door
Warren County Tax Administration observes national holidays.
Physical Address: Tax Office located to the left of the Courthouse
2023-2024 County rate for Real & Personal Property $.81 cent per hundred
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.
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.
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** 2023 BILLS ACCUMULATE INTEREST JANUARY 6th 2024** 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. Enforced collections, up to and including foreclosure, begin after January 6th.
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.
March/April - Delinquent tax letters are mailed in March. All those not paid by end of the month are advertised in local paper during April. [G.S. 106-369]
June 1st Age Exemption, Disabled Veteran, Disability applications due.
August 1st - Annual tax bills are mailed to property owners
September 1st Current year taxes become due. [G.S.105-360(a)]
December - Listing forms are mailed out the last week of December, to currently listed personal and business personal property owners. [ G.S. 105-307]