Warren County, Virginia Tax Rates

Warren County Tax Rates - At a Glance

Warren County Current Tax Rates Summary

Tax Type	County Rate	Town of Front Royal Overlay	Total Inside Town
Real Estate	$0.479 per $100	+$0.068 per $100	$0.547 per $100
General Personal Property	$4.280 per $100	+$0.068 per $100	$4.348 per $100
Machinery and Tools	$2.170 per $100	No town M&T overlay reported in DOT TY2025 Table 3
Sales Tax	5.3% (4.3% state + 1.0% local; not in a regional transportation district; qualifying groceries 1.0%)

All rates from Virginia DOT Local Tax Rates Survey TY2025 (Tables 1, 3, and 4). Verify current adopted rates with Warren County and the Town of Front Royal.

Real Estate Tax

Rate and Assessment

Warren County's real estate tax rate was $0.479 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey Table 1 (County Levies). The rate is set annually by the Warren County Board of Supervisors.

Properties inside the incorporated Town of Front Royal are subject to a town real estate levy of $0.068 per $100 on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Total real estate tax inside the Town of Front Royal is $0.547 per $100. Properties outside the town pay only the $0.479 county rate (plus any sanitary service district rate that applies).

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at warrencountyva.gov or by contacting the Warren County Commissioner of the Revenue. Verify the town overlay with the Town of Front Royal.

County Sanitary Service Districts

Warren County has seven sanitary service districts that levy a real-estate-only rate on top of the county rate inside each named district (Virginia DOT TY2025 Local Tax Rates Survey Table 4 - Special District Tax Rates). These rates do not apply to general personal property or machinery and tools.

Warren County Sanitary Service District Real Estate Levies (TY2025)

Sanitary Service District	Additional RE Levy (per $100)	Total RE Inside District (county only)
Blue Mountain	+$0.230	$0.709
High Knob	+$0.150	$0.629
Lake Front Royal	+$0.035	$0.514
Riverside	+$0.120	$0.599
Shenandoah Shores	+$0.100	$0.579
Skyland Estates	+$0.280	$0.759
South River	+$0.100	$0.579

District boundaries determine which properties pay each district levy. Confirm whether your parcel sits inside a named district with the Warren County Commissioner of the Revenue. Properties outside any sanitary district pay only the $0.479 countywide rate (or the Town of Front Royal total of $0.547 if inside town limits).

Exemptions and Relief Programs

Warren County offers tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the Warren County Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Vehicle Personal Property Tax

Rate and Assessment Method

Warren County's general personal property tax rate was $4.28 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Properties inside the Town of Front Royal are subject to an additional $0.068 per $100 town levy on general personal property, for a total of $4.348 per $100. Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide as of January 1 of the tax year.

Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Warren County may differ from the $4.28 general rate. Contact the Warren County Commissioner of the Revenue to confirm the rate that applies to your vehicle.

PPTRA Relief

Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. Warren County calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the county. This percentage changes each year. For a deeper explanation of how PPTRA works, see our Virginia PPTRA explained guide.

PPTRA percentage pending official confirmation. Contact the Warren County Commissioner of the Revenue or visit warrencountyva.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Sales Tax

Rate and Composition

The combined sales tax rate in Warren County is 5.3%. Warren County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no 0.7% regional levy applies. The standard Virginia statewide rate applies countywide, including inside the Town of Front Royal (towns do not add their own sales tax in Virginia).

Warren County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Local rate	1.0%
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate. Adjacent live county pages: Frederick County (also at 5.3%) and Fauquier County (also at 5.3%). NoVA core counties (Fairfax, Loudoun, Prince William) are at 6.0%.

Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)