2020 Property Tax Listing Information
2019 Real Property/Personal Property Listing Form
2019 Business Personal Property Listing Form
2019 Agricultural Listing Form
Antique Airplane Value Application
Antique Automobile Value Application
Real Property Listing
Appraisal and Assessments
2019 Revaluation/Reappraisal
Appeal a Real Property Value
Exemptions, Exclusions and Deferments
Elderly or Disabled Exclusion
The Circuit Breaker Program
Disabled Veteran Exclusion
Exemption
Environmental Program Tax Reduction
Deferment for Present Use Value
Reduced Taxation for Certain Real Property Held for Sale
FAQ's

The Real Property Division of the Rockingham County Tax Administration Office appraises and assesses all real property in Rockingham County. North Carolina General Statutes require that real property be assessed at 100% of its market value as of January 1 of each reappraisal year. The assessment of new construction is based on its percent of completion as of January 1. This department administers deferment and exemption programs as they relate to Real Property. The Real Property Division also maintains the ownership and parcel information for all Real Property in Rockingham County.

Every effort is made to provide accurate information in the Tax Administration's property records and on the Tax Administration website. Information displayed on this website (zoning, flood zone information, legal descriptions, recorded instruments, estate files, etc.), and contained in the Tax Administration property records, may have been obtained from other County and State sources and should be verified for accuracy.  

Information shown on this website is subject to change and reflects how property was valued for the 2019 revaluation and the values are updated monthly. This information is not updated in "real time". ALL VALUES ARE SUBJECT TO CHANGE AS THE TAX ADMINISTRATION WORKS 2019 APPEALS.

See the link below for N.C.G.S. 106-741  "Record notice of proximity to farmlands" compliance information-

 Record notice of proximity to farmlands PDF

Contact Information:
Rockingham County Tax Administration
Real Property Appraisal / Land Records Department
PO Box 68 Wentworth, NC 27375-0068
Telephone: 336-342-8305
Fax: 336-342-8448
Email: appraisal@co.rockingham.nc.us

Property owners are required to list changes to the property during the listing period of January 1 - January 31 of each year. This includes any new buildings, additions, improvements, or deletions that occurred during the previous year. A construction permit does not fulfill this requirement.

Ownership for Real Property located in Rockingham County is under a "permanent listing" system. This means that when property is transferred by deed, the ownership will be listed for you and carried forward from year to year.

Ownership records are not automatically updated in the event of an owner's death.

To update tax listing information for future billings and notices by probate or estate matters, please forward copies of estate documents to the Rockingham County Tax Administration Office.

The following information is helpfull:

  • Copy of Death Certificate(s) (Not necessary if it is recorded in Rockingham County)
  • Copy of probated Will(s) (if applicable) with estate file numbers
  • Executor/Administrator of estate mailing address and contact information.
  • If no will is available, a listing of the heirs as documented in the estate file would be acceptable.
  • Current billing address and contact telephone number(s) 
The Tax Administrator's Office does not need certified copies of the items noted above. A photocopy is sufficient for Tax Administration purposes.

Ownership of real property is established on January 1 of the tax year. Transfer of ownership during the year does not relieve the seller of tax liability. Prorations at the time of closing are part of a private contract between buyer and seller. The owner as of January 1 will receive any bills issued for the year and is responsible for seeing that the taxes are paid in full. If you have sold this property, please forward the tax bill to the new owner immediately. If you have questions about how the taxes were prorated, contact your realtor or closing attorney.

The Real Property Division utilizes permanent staff appraisers to determine property values. The appraisers do not dictate real property value. They merely interpret the real estate marketplace by studying real estate sales transactions and similar properties sold in Rockingham County. The resulting information is then used to develop fair market valuations of all real property in our county.

2019 Revaluation/Reappraisal

The Real Property Division conducts the reappraisal of real property within the eight-year requirement of the North Carolina General Statutes. Revaluation is the process of reappraising all real property in the County to current market value. The effective date of the current Reappraisal is January 1, 2019. See the 2019 Revaluation Tab for details.

There is an appeal process to assist property owners in presenting their concerns about real property value assessments. 

Taxpayers in North Carolina have four steps of appeal for local property tax assessments:

Informal Appeal

Contact the Real Property Division and speak with an appraiser who will assist you. The real property information and value will be reviewed. Informal appeals may be filed with the Real Property Division between January 1 and the adjournment date of the Board of Equalization and Review. The meeting dates for the Board are published on this website and in the local newspapers. 
Board of Equalization and Review The Board of Equalization & Review is the second step in the appeal process. The Board will hear appeals beginning in April of each year. The Board of Equalization and Review is appointed by the Board of County Commissioners and are not employees of the Real Property Division or the Rockingham County Tax Administration Office.
North Carolina Property Tax Commission The Property Tax Commission is comprised of five board members assigned to hear property tax appeals on a state level in North Carolina. This Board meets in Raleigh, NC year round. All appeals are heard by application and appointment.
North Carolina Court of Appeals If the taxpayer is dissatisfied with the result of all other options, they may appeal to the North Carolina Court of Appeals.
Please note that changes of value between reappraisals are limited by North Carolina General Statute 105-287.
  Certain types of real and personal property may qualify for either partial or total exemption or exclusion of property taxes. Property may also qualify to have part of the tax value deferred until a future event initiates billing of the deferred taxes.

The Real Property Division continuously audits property receiving an exemption, exclusion or deferment to assure compliance with the North Carolina General Statutes. The North Carolina General Statutes require property owners receiving these tax relief benefits to notify the tax office of any change that may affect the eligibility for these benefits.

Application for these benefits are generally made during the regular listing period of January 1 - January 31 of each year.

Different statutes, application procedures and qualifications exist for all available exemptions, exclusions and deferments.

Please contact the Real Property Division of the Rockingham County Tax Administration Office or go to the links to the brochures and applications for more information.
 

You could be eligible for help with your property taxes if -

  • You are 65 years of age or
  • Permanently and totally disabled or
  • An honorably discharged disabled veteran

North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner.

Claimant must be a North Carolina resident, 65 years of age or totally and permanently disabled (physician's statement required), and if married have a combined income of both spouses for the preceding calendar year not to exceed $31,000.

The application must be filed with the Rockingham County Tax Administration Office by June 1.

Form(s) to Download
AV-9, 2019 

Application for Elderly/Disabled, Disabled Veteran, and Circuit Breaker Homestead Exclusions

AV-9A

Certification of Disability for Elderly/Disabled Homestead Exclusion

 

The Circuit Breaker Program defers a portion of the property taxes on the appraised value of a permanent residence owned and occupied by a North Carolina resident who has owned and occupied the property at least 5 years, is at least 65 years of age or is totally and permanently disabled, and whose income does not exceed $31,000-$46,500.  If the owner's income is $31,000 or less, then the portion of property taxes imposed on the residence that exceeds 4% of the owner's income may be deferred.  If the owner's income is more than $31,000 but less than or equal to $46,500, then the portion of the property taxes on the residence that exceeds 5% of the owner's income may be deferred.

The deferred taxes become a lien on the residence and the most recent three years of deferred taxes preceding a disqualifying event become due with interest upon one of the following disqualifying events:  1) the owner transfers the residence; 2) the owner dies; or 3) the owner ceases to use the property as a permanent residence.  Multiple owners of a permanent residence must all qualify for the circuit breaker before a deferment of taxes will be allowed.

You must apply for the opportunity to defer property taxes each and every year that you wish to defer taxes for the Circuit Breaker Program. The application must be filed with the Rockingham County Tax Administration Office by June 1.

Owners who qualify for both the property tax homestead exclusion and the property tax homestead circuit breaker may elect to take only one of these forms of property tax relief.

Form(s) to Download
AV-9, 2019

Application for Elderly/Disabled, Disabled Veteran, and Circuit Breaker Homestead Exclusions

AV-9A

Certification of Disability for Elderly/Disabled Homestead Exclusion

 

This property tax exclusion is for veterans who have a 100% permanent and total service-connected disability, receives or has received benefits for specially adapted housing under 38 U.S.C 2101, certified by the US Department of Veterans Affairs.

Up to $45,000 dollars of the assessed value of the claimant's permanent residence could be excluded.

The law also provides that the surviving spouse of a disabled veteran who had a 100% permanent and total service-connected disability and who has not remarried is eligible for the tax exclusion. The surviving spouse can also qualify if the veteran's death was the result of a service-connected condition.

The application must be filed with the Rockingham County Tax Administration Office by June 1.

Form(s) to Download
AV-9, 2019 Application for Elderly/Disabled, Disabled Veteran, and Circuit Breaker Homestead Exclusions

 

 

NCDVA-9

Certification for Disabled Veteran's Property Tax Exclusion

 

Property may be considered exempt from taxes if it has the following uses:

  • Educational purposes
  • Charitable purposes
  • Religious purposes

An application for exemptions must be made during the regular listing period of January 1 - January 31 of each year. Some programs require a one-time application while others require an updated application every year.

Form(s) to Download
AV-10

Application for Property Tax Exemption

Property may be considered for reduced taxes if it is owned by a company taking measures to reduce the following environmental problems:

  • Air pollution
  • Water pollution
  • Solid waste

Application should be made during the regular listing period of January 1 - January 31 of each year.

Form(s) to Download
AV-10

Application for Property Tax Exemption

TC-Forms

Pollution Abatement and Recycling Equipment Guidelines and Forms

 

Property may be considered for reduced taxes (by its present use value) if it has the following uses:

  • Agriculture / Horticulture production
  • Forestry purposes
  • Wildlife conservation

The Present Use Value deferment is designed for those property owners who grow agricultural, horticultural or forestry products on their land. The County may appraise agricultural, horticultural and forest land based on its ability to grow crops rather than its market value, provided that the owner qualifies under certain criteria. These criteria include the following:

  • ownership
  • income
  • size of the tract in actual production
  • sound management principles

The application for this deferment must be made with the Real Property Division of the Rockingham County Tax Administration Office during the regular listing period of January 1- January 31 of each year.

Applications and Forms for Present Use Value
AV-3

Voluntary Payment of Deferred Taxes Without Requesting Disqualification

AV-4

North Carolina General Statutes Pertaining to Present-Use Value Assessment and Taxation of Agricultural, Horticultural, and Forestlands

AV-5

Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment

AV-6

Request for Voluntary Disqualification from Present-Use Value Classification

AV-7

Request for Estimate of Deferred Taxes

AV-56

Application for Wildlife Conservation Program

 
Present-Use Value Program Guide (Revised 1/1/2019 - A complete explanation of the Present Use Value program.)

Certain Real Property held by a Builder as defined by NCGS 105-273(3a) can be taxed at a reduced value.

Pursuant to NCGS 105-277.02 certain real property improved upon or subdivided after July 1, 2015 that is held for sale by a builder as defined by 105-273(3a) could qualify for reduced taxation.
The application for this exemption must be made with the Real Property Division of the Rockingham County Tax Administration Office during the regular listing period of January 1- January 31.

  • Builder- "Builder" means a taxpayer engaged in the business of buying real property, making improvements to it, and then reselling it.
  • Residential Real Property- Real property that is intended to be sold and used as an individual's residence immediately or after the new construction of a residence, and the term excludes property that is either occupied by a tenant or used for commercial purposes such as residences shown to prospective buyers as models. Any increase in value of this property attributable to subdivision of, improvements other than buildings, or the construction of either a new single- family residence or a duplex on the property by the builder is excluded from taxation. This exclusion ends three years from the time the improved property was first subject to being listed for taxation by the builder, the property is sold or is occupied by a tenant.
  • Commercial Real Property- Real property that is intended to be sold and used for commercial purposes immediately or after improvement. Any increase in value of this property attributable to subdivision of or other improvements made to the property, by the builder, is excluded from taxation under this Subchapter as long as the builder continues to hold the property for sale. This exclusion ends five years from the time the improved property was first subject to being listed for taxation by the builder, at issuance of a building permit or sale of the property.
An application for exemptions must be made each year during the regular listing period of January 1 - January 31 of each year.
Form(s) to Download
AV-65 

Application for Property Builder's Property Tax Exemption

 

Real Property Links

Real Property Listing
Appraisal and Assessments
2019 Revaluation/Reappraisal
Appeal a Real Property Value
Exemptions, Exclusions and Deferments
Elderly or Disabled Exclusion
The Circuit Breaker Program
Disabled Veteran Exclusion
Exemption
Environmental Program Tax Reduction
Deferment for Present Use Value
Reduced Taxation for Certain Real Property Held for Sale
 
FAQ's

(Please note that data contained in this site is from public information sources and is not guaranteed nor should it be construed as legal proof of property ownership or absolute representation of real estate characteristics. Any information regarding the property should be verified with the source. All tax bill information is approximate real time, but should be rechecked at a later date for any change that has occurred since payment.)


If you need assistance with the site or would like to make a suggestion, please direct your response to the following email address:
  taxadm@co.rockingham.nc.us