Tax Administrator

Office Hours  8:30 A.M. - 5:00 P.M. Monday - Friday    

Mailing Address: PO Box 240 Warrenton NC 27589

Physical Address: 117 South Main Street Warrenton  (Located to the left of the Courthouse)

 Tax Collector 252-257-3337 

Tax Assessor 252-257-4158 
 
We observe Holidays

 County rate for Real & Personal Property  $.79 per hundred

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

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 6th         *** 2018 BILLS ACCUMULATE INTEREST JANUARY 8, 2019***                                                                                                                                                                   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.

JUNE 1st                                                                                                                                                                                                                                                                                       Age Exemption, Disabled Veteran Applications Due (AV9)

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

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.

Township Map

Warren County Township Map

Zip Code Map

Zip Code Map