Why is my dell computer reading "battery low" when it is not a lap top but a desk top !
This has happened before.
Will never buy dell again.
Computer is one year old.

Could well be referring to your BIOS battery, as that's the only one considering its a desktop unit.
Unless you are attached to a UPS backup ?

Have a view here if your using a belkin surge protector: Alert System battery voltage is low - General Hardware - Desktop - Dell Community here if your not: When I start up my Dell PC it gives the error 'System battery voltage is low'.

My Dell Computer is plugged directly into a wall outlet, so why would the computer read battery low. It consist of only a 24 inch monitor and separate wireless keyboard/mouse.

Your desktop has an INTERNAL battery as the links have said. Here is an article that explains it.

How to Replace the Battery in a Dell Desktop Computer | It Still Works

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Dell desktop computers use a battery in the motherboard to keep certain functions constantly running. Some of the functions are remembering the correct time and date on your computer. When your computer is not keeping the right time or is giving you a BIOS error, it's time to change the battery on the motherboard. Changing this battery is not hard and will not require a computer specialist. You can do it yourself with little hassle.

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Warning....Replacing the battery will reset all of your BIOS settings.

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Reread the links Appzalien provided carefully, because if eliminating the surge protector does not cure the problem, then you have to try locating, and replacing the mother board INTERNAL battery.

Most people don't know that desktops have an INTERNAL battery.

You didn't mention the wireless keyboard and mouse in your original post. Check those batteries or their charger as well as the motherboard battery. They may not be connected directly to the PC but the PC reads their condition. Maybe it's a warning that one of them will stop working if you don't fix the problem. Rechargeable batteries can go bad.

Also to be honest, Dell has about the best customer service of any computer company, when you called Dell tech support what did they say ?