NEW FOR 2020! We are excited to announce the option to list your personal property online beginning in January for your 2020 tax year.
You will need your original listing which will be mailed out on or about December 30th. You will also need your Account/Owner ID number and listing number off of your 2020 Rockingham County Listing Form.
Please see below for the 2020 Property Tax Listing Information
Follow this link about your Personal Property Listing, and VIDEO TUTORIAL on listing Personal Property.
ALL PERMANENTLY TAGGED (NOT YEARLY RENEWALS) VEHICLES, TRAILERS, CAMPERS, ETC. MUST BE LISTED IN JANUARY EACH YEAR.
This PowerPoint helps explain this.
Click here to download the power point file
Download the Personal Property Listing Form: Personal Property Listing Form
In accordance with North Carolina law, all taxpayers are required to list the following personal property each year during the listing period of January 1 through January 31:
- Mobile Homes
- Boats, Boat Motors, Jet Skis, etc.
- Aircraft, including Hot Air Balloons and Gliders
- Unlicensed Vehicles, including automobiles, trucks, trailers and motorcycles that are not currently licensed
- Permanently tagged vehicles, (these vehicles have no expiration date on the tag) which may include Utility Trailers, Campers, Motor Homes, Motorcycles, Boat Trailers and Automobiles
- Household goods used in connection with rental property which are supplied by the landlord for the tenant, such as refrigerator, stove, washer, dryer and window unit air conditioner.
- Pets such as dogs and cats
- Any improvements or deletions to real estate
Each year in late December, personal property listing forms are sent to all taxpayers that listed personal property for the prior year. If you do not receive a listing form and you have acquired property listed above, it is your responsibility to obtain a listing form by contacting the Personal Property Listing Department at 336-342-8305 for listing information. Failure to list personal property will result in a 10% penalty.
Because Rockingham County utilizes a permanent listing system for real estate, real property does not have to be listed unless a change in the property has occurred such as new construction, remodeling or deletion of buildings. If you have purchased or transferred ownership of property in the prior year, it is advisable to verify with the Real Property division that the transfer has been received and completed.
ANTIQUE AIRPLANE VALUE
North Carolina General Statute 105-277.12 allows for a maximum value of $5000 on airplanes that meet certain criteria.
A yearly application must be filed in order to receive the antique value.
An application can be downloaded here:
North Carolina General Statute reads:
§ 105-277.12. Antique airplanes.
(a) For the purpose of this section, the term "antique airplane" means an airplane that meets all of
the following conditions:
(1) It is registered with the Federal Aviation Administration and is a model year 1954 or older.
(2) It is maintained primarily for use in exhibitions, club activities, air shows, and other public
(3) It is used only occasionally for other purposes.
(4) It is used by the owner for a purpose other than the production of income.
(b) Antique airplanes are designated a special class of property under Article V, Sec. 2(2) of the
North Carolina Constitution and shall be assessed for taxation in accordance with this section. An
antique airplane shall be assessed at the lower of its true value or five thousand dollars ($5,000).
Rockingham County Animal Control Ordinance requires that owners of dogs and cats within Rockingham County shall annually register all dogs and cats during the listing period from January 1 - 31. This registration allows for an annual license tax. Dogs and Cats located within the City of Eden, City of Reidsville, Towns of Madison, Mayodan and Stoneville have similar requirements. Pets required to be annually listed will be taxed according to location. The County license tax is not applied to animals located within the City or Town. Those fees apply as shown below.
The Schedule of Animal Tax as of January 1, 2010
The breeder with intention of breeding domesticated animals must obtain a permit. The fee is $10.00 for each litter produced.
County tax for unaltered dogs and cats
|County tax for altered dogs and cats
|County Dog Kennel ( $5.00 per dog up to maximum of $100.00)
|Reidsville City tax for unaltered dogs and cats
|Reidsville City tax for altered dogs and cats
|Eden City tax for dogs
|Town of Madison tax for dogs
|Town of Mayodan tax for dogs
|Town of Stoneville tax for dogs
The following classifications of owners shall annually register but shall be exempt from paying any license tax.
- A qualified person with a disability owning an animal, whether spayed or neutered, individually trained to mitigate a disability; or a trainer of an animal, whether spayed or neutered, individually trained to mitigate a disability.
- An owner who is 62 years of age or older who owns a spayed or neutered dog or cat
This does not apply for owners who reside within the City/Town limits of any Rockingham County Municipality
- A veterinarian owner of spayed or neutered dogs and cats maintained on the premises of a licensed veterinary hospital for the purpose of blood donation
- An owner of dogs and cats, maintained for research use on premises in a bona fide research facility certified by the United States Department of Agriculture.
- A governmental owner of dogs that uses them in an official capacity
- An approved foster, rescue, or humane program in accordance with the policies of the Animal Control Division
The following classifications of owners of dogs and cats shall be exempt from paying the higher license tax for fertile dogs and cats but shall be subject to the tax of five dollars per animal.
- An owner who furnishes proof from a licensed veterinarian that the animal, due to health reasons, could not withstand spay/neuter surgery
- An owner of one or more purebred dogs or cats who furnishes proof satisfactory to the Animal Control Division of participation in at least three nationally recognized conformation or obedience shows or field trials within the past twelve months, provided that such exemption only applies to the dogs or cats in the owner's household of the same breed that was shown.
- A dealer, as defined in NCGS 19A-23(7), who holds a current license under NCGS 19A-29. No such dealer/owner shall be required to pay more than a one hundred dollars tax in a year.
- A private kennel operator who maintains five or more dogs for the purpose of hunting, tracking practice, exhibition, or the protection or guarding of property and who meets guidelines set forth by the North Carolina code of Animal Welfare, North Carolina Administrative Code, subchapter 2-52J, as determined by the Animal Control Division. No such operator shall be required to pay more than one hundred dollars in a tax year.