The Warren County Board of Supervisors, at its Nov. 1 regular meeting, quickly dispensed with the monthly reports and the consent agenda before discussing the 2023 General Reassessment and the fact that it is the largest increase in Warren County history.
Fred Pearson, with Pearson’s Appraisal Service, Inc., addressed the board and stated that the 2023 figures were 40 percent higher on county homes and 45 percent on the homes located in the Town of Front Royal because real estate is assessed at 100 percent of the market value, which saw historic increases in the last year. Smaller homes increased in value by 50 percent, he reported.
Pearson observed that the county should expect more appeals from property owners, saying that typically, the higher the assessment, the more appeals there are.
The tax rate for 2022 is $0.655 per $100 (based on fair market value); the recently completed assessment will not kick in until 2023.
Walt Mabe, Shenandoah District supervisor commented that the real estate market has cooled down in the last several months, and a new assessment should reflect that change. Pearson said the data he used from August and September actually showed property values in Warren County increasing one percent more than what he had anticipated, while Front Royal property values decreased by one percent more than he expected.
“I do think things are leveling off, and that’s pretty much where we stand now,” Pearson said. “I would not be surprised next year if it doesn’t drop 5 or 10 percent.” He reminded the board that a new assessment could be done any time the board opted to, outside of the four-year intervals. The last assessment was completed in 2019 and, following that schedule, was performed this year to set the rate for 2023.
Happy Creek District supervisor Jerome K. “Jay” Butler immediately expressed concern about senior citizens on fixed incomes and their ability to absorb a higher tax bill. Some seniors, he said, already must choose between “getting lunch or buying medication.”
Vice Chair Delores R. Oates, North River District, also voiced her concern for the sharp rise in assessments. “It seems a lot more complicated than even I understand,” she said.
The panel was slated to vote to appoint a board of assessors, which is part of the reassessment process. After discussion, supervisors voted 4-1 in favor of appointing a board of assessors.
Chair Cheryl L. Cullers, Vice Chair Delores R. Oates, and supervisors Jerome K. “Jay” Butler and Walter J. “Walt” Mabe voted in favor of proceeding with the appointment of the assessors’ board and to advertise those positions. Vicky L. Cook was the lone dissenting vote but did not give a reason for her vote.
County Administrator Edwin “Ed” Daley told supervisors that they must make the appointments at the regular meeting on Nov. 16, or a special meeting would be necessary. Supervisors in January will ask a circuit court judge to appoint the nominees to serve on the board of equalization. Pearson said he would look at October and November housing sales data before sending reassessment notices to property owners in December.
The appraiser plans to hold reassessment hearings for property owners in January.
“We’ll be available to listen to people’s concerns. We will have a large number of appeals, but we prepared for it.” The county most likely needs to adjust its tax rate, given the increase in values, Pearson said. A municipality can lower its real estate tax rate when the total value increases in order to remain revenue neutral; otherwise, property owners would pay more in taxes.
County Administrator Edwin Daley told the board that they needed to decide now whether to appoint a board of assessors so the appointees can be trained and ready to start in January.
State code says that the supervisors must appoint a five-member board to assess all real estate values and to hear disputes raised by property owners regarding the new assessments. State code also permits a county board to appoint the county’s real estate appraiser to serve as an assessor.
Warren County will pay the board of assessors members $50 per half-day or $100 for each full day and provide the staff needed for clerical support.
This reassessment comes on the heels of most vehicle owners seeing their property values increase by double-digits — some makes and models went up by as much as 30 percent. In response to higher bills, Warren County lowered the personal property tax rate and used an optional assessment method to keep the bills as close to the previous year’s as possible.
Also, at Tuesday’s meeting, the board:
- Approved the board meeting schedule and county holiday schedule for 2023.
- Approved a request by the Little Chapel Baptist Church to place a nativity scene on the Warren County Courthouse lawn from Dec. 15-Jan. 2. The county will charge the church $1 per day for electricity. A request by Waller Wilson and the Shenandoah Area Secular Humanists to place two-holiday panels on the courthouse lawn from Dec. 15-Jan. 2 was also approved.
- Approved a resolution regarding the Virginia Juvenile Community Crime Control Act in order to participate in the program and to accept funds appropriated for that purpose.
- Approved the appointment of Front Royal Police Department Capt. Crystal Cline and Warren County Sheriff’s Office Major Jeff Driskill as permanent representatives on the Community Policy and Management Team.
- Approved the Information Technology Systems Use Policy that sets the responsibilities of use by employees, volunteers, and third-party users of county technology; sets the proper expectations of privacy; defines information systems monitoring, and defines misuse and unacceptable use and sanctions for misuse.
- Approved a policy defining the types, purposes, and processes of creating and deleting funds for the county. The Finance Department created the policy. The county Finance/Audit Committee reviewed the policy at three meetings and approved it on Oct. 12.
- Approved the commercial waste tipping fee for the town of Front Royal effective Jan. 1. The county charges $69 per ton for commercial waste at the Warren County Transfer Station. The county had charged Front Royal $50.72 per ton, or 73.5%, of the fee for commercial waste. The discounted fee failed to cover hauling and landfill costs. The county should collect $7,314 in additional revenue per year from the Town based on an annual average of 400 tons of commercial waste.
- Authorized advertisements for public hearings on rezoning and conditional-use permits for a single-family unit with a commercial-repair garage and wrecking service, a short-term tourist rental, and private, non-commercial camping.
- Met in closed session to consult with legal counsel concerning proposed changes to a local incentive grant agreement with an existing business or industry.
No action was taken when the board returned to the open session.
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