Rate Breakdown

Property taxes in Rockingham County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Rockingham County

Property taxes in Rockingham County, Virginia, are based on the assessed value of real estate and personal property. The county conducts periodic assessments to determine the fair market value of properties. Assessments are typically performed every 4-6 years, though values may be adjusted annually based on market trends. The tax rate, or millage rate, is set annually by the Board of Supervisors and applied to the assessed value. For example, if the millage rate is $0.75 per $100 of assessed value, a home valued at $300,000 would owe $2,250 annually ($300,000 ÷ 100 × 0.75). Taxes fund local services like schools, public safety, and infrastructure.

Available Exemptions

Virginia and Rockingham County offer several property tax exemptions to eligible residents:

• Homestead Exemption: While Virginia does not have a statewide homestead exemption, some localities offer relief programs for primary residences.
• Senior Citizen Exemption: Residents aged 65+ or permanently disabled may qualify for tax relief based on income and asset limits. Applications must be filed annually.
• Disabled Veteran Exemption: Veterans with a 100% service-connected disability may be exempt from property taxes on their primary residence.
• Other Military Exemptions: Surviving spouses of military members killed in action may also qualify for relief.

Contact the Rockingham County Commissioner of the Revenue for eligibility details and application forms.

Payment Schedule & Deadlines

Rockingham County property taxes are billed annually, with payments due in two installments:

• First Half: Due by June 5.
• Second Half: Due by December 5.

Payments can be made online, by mail, or in person at the Treasurer’s Office. Late payments incur a 10% penalty plus interest (10% annual rate). Delinquent accounts may face liens or foreclosure. Payment plans are not standard but may be negotiated in hardship cases.

Appealing Your Assessment

If you believe your property is overassessed, you can appeal to the Rockingham County Assessor’s Office. Follow these steps:

• Step 1: Review your assessment notice and compare it to recent sales of similar properties.
• Step 2: File a written appeal within 30 days of the assessment notice date. Include evidence (e.g., appraisals, photos, or market data).
• Step 3: Attend a hearing with the Board of Equalization, which will review your case and issue a decision.

If unsatisfied, you may appeal further to the Virginia Circuit Court. Consult a real estate attorney for complex cases.