Personal Property Tax Exemptions

Overview

Warren County provides various exemptions under its code. These include exemptions for certified pollution control equipment and facilities, recycling equipment and facilities, and farm animals, feed, and equipment.

Pollution Control Equipment & Facilities Exemption

According to Section 160-2.2 of the Warren County Code, certified pollution control equipment and facilities that meet all requirements of Section 58.1-3660, Code of Virginia, are classified separately for taxation and are exempt from county taxes. Applications for this exemption should be made to the Commissioner of Revenue, who will determine eligibility.

To apply for this exemption, you must include all copies of certification from the State of Virginia for exemption of certified pollution control equipment along with your Form 762-M. This form is due by February 15th each year. Failure to attach these copies will prohibit you from receiving this exemption.

Recycling Equipment & Facilities Exemption

Under Section 160-2.3 of the Warren County Code, certified recycling equipment and facilities that meet all requirements of Section 58.1-3661, Code of Virginia, are also classified separately for taxation and are exempt from county taxes. Applications for this exemption should be made to the Commissioner of Revenue, who will determine eligibility.

To apply for this exemption, you must include all copies of certification from the State of Virginia for exemption of certified recycling equipment along with your Form 762-M. This form is due by February 15th each year. Failure to attach these copies will prohibit you from receiving this exemption.

Farm Animals, Feed, & Equipment Exemption

Section 160-2 of the Warren County Code exempts farm animals, grains, and other feeds used for the nurture of farm implements as defined in Section 58.1-3505, Code of Virginia, from taxation.

Please note that automobiles with a State of Virginia farm tag are not considered as qualified vehicles/trucks for the Personal Property Tax Relief Act.