Phone:Real Property
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"Real property," "real estate", and "land" mean not only the land itself, but also buildings, structures, improvements, and permanent fixtures on the land, and all rights and privileges belonging or in any way appertaining to the property. A manufactured home located on land owned by the owner of the manufactured home is also considered to be real estate, if it meets certain criteria established by the North Carolina General Statute 105-273(13). 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 2024 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 APPEALS AND NEW CONSTRUCTION EACH YEAR.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 PDFNEW ENHANCEMENT TO REAL PROPERTY RECORD SEARCH Rockingham County Tax Administration has updated their website at http://www.
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| Please note that changes of value between reappraisals are limited by North Carolina General Statute 105-287. |
Exemptions, Exclusions and Deferments
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.
Elderly or Disabled Exclusion
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 $33,800.
The application must be filed with the Rockingham County Tax Administration Office by June 1.
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The Circuit Breaker Program
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 $33,800-$50,700. If the owner's income is $33,800 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 $33,800 but less than or equal to $50,700, 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.
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Disabled Veteran 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.
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Exemption
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.
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Environmental Program Tax Reduction
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.
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Deferment for Present Use Value
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.
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Present-Use Value Program Guide (Revised 1/1/2019 - A complete explanation of the Present Use Value program.)
Reduced Taxation for Certain Real Property Held for Sale
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, a townhouse 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.
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Real Property Links
(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