2025 Real Estate Tax Collection

Historically, Warren County real estate taxes were billed under a single duplicate which meant that tax notices for Warren County, the City of Warren, and the Warren County School District (WCSD) were mailed and became due at the same time. Of the 67 counties in Pennsylvania, Warren County was the only county still billing under a single duplicate.

The Warren County Commissioners made the decision to move to a split duplicate for the collection of real estate taxes beginning in 2025. This means that the Warren County and City of Warren real estate tax bill will be mailed in advance of the start of collections on March 1, 2025; the WCSD real estate tax bill will be mailed in advance of the start of collections on August 1, 2025. Warren County and the City of Warren each operate on a calendar fiscal year while the WCSD operates on a July 1 to June 30 fiscal year; the split duplicate will allow each entity to receive payments in a timeframe appropriate to their respective budget years.

2025 real estate taxes will be collected as follows:

COUNTY & CITY

March 1 to April 30	Payments will be collected at the Discount rate
May 1 to June 30	Payments will be collected at the Par/Face rate
July 1 to December 31	Payments will be collected at the Penalty rate

SCHOOL DISTRICT

August 1 to September 30	Payments will be collected at the Discount rate
October 1 to November 30	Payments will be collected at the Par/Face rate
December 1 to December 31	Payments will be collected at the Penalty rate

Taxpayers may choose to pay WCSD taxes in installments with payments due on/before the dates specified on the tax notice. A 10% penalty will be added to the second and third installments if not paid by the due date specified on the tax bill.

The City of Warren is the appointed Tax Collector for City/County/School Real Property Taxes.
The City of Warren imposes a tax on all Real Estate in the City. The Warren County Assessment Office determines the value of the property on which taxes must be paid. Tax bills are mailed annually. If you have a mortgage and your property taxes are escrowed, your tax bills should be mailed by you to your mortgage company for payment from your escrow fund. If the property has been sold and you receive tax bills in error, please forward bills to the new owner or return to the City Tax Office with any information you may have.

If the mailing address on a tax bill is incorrect, please contact the
Warren County Tax Assessment Office
Warren County Court House
204 Fourth Avenue
Warren, PA 16365
Phone: 814-728-3420

Homestead/Farmstead Exclusion
If you are an eligible property owner, you have received tax relief through a Homestead/Farmstead exclusion which has been provided under the Pennsylvania Taxpayer Relief Act, a law passed by the Pennsylvania General Assembly designed to reduce your School property taxes. The tax reduction has been funded from slot money revenue from the state.

Effect of Failure to Receive Tax Notice
Per the Local Tax Collection Law: Act of May 25, 1945, P.L. 1050, No. 394, Section 7, “Failure to receive tax notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.”

Calculation
The property tax is levied on the assessed valuation of property located in the City as of the preceding June. Assessed values are established annually by Warren County and are equalized by the State at an estimated 50% of current market value. Taxes which remain unpaid after the close of the Par/Face payment period will be assessed a 10% penalty.

Delinquent Taxes
The City returns unpaid property taxes to the County Tax Claim Bureau following the close of the Penalty payment period. The property is levied at that time and a delinquent notice is mailed to the taxpayer. If the taxes remain unpaid by the date specified on the delinquent notice, a Tax Sale notice will be sent to the property owner. Additional information regarding Tax Claim Sales may be found at the Warren County Tax Claim Bureau.