News: Listing Information for 2024

ATTENTION ALL ROCKINGHAM COUNTY PROPERTY OWNERS
                        2024 PROPERTY TAX LISTING

In compliance with North Carolina General Statute Chapter 105
“The Machinery Act of North Carolina”, all citizens must list their
property for taxation on or before January 31, 2024. Failure to list
taxable property by any person whose duty it is to list within the time
prescribed by law shall constitute a misdemeanor punishable by a
fine not to exceed $500.00, imprisonment not to exceed 6 months, or
both. The failure to list shall be prima facie evidence that the failure
was willful.

Listing Period: January 1 – January 31, 2024 N.C.G.S. 105-307
Businesses requesting extensions must do so in writing during
the January 1 – January 31 listing period; a request may also be
submitted via the Rockingham County Tax Administration website at
www.myrockinghamcountynctax.com.

Listing Forms: Taxpayers who listed personal property in 2023 should
receive a preprinted listing form. First-time listers should request a form
from the County Tax Office. You may also download a listing form by
going to our website at www.myrockinghamcountynctax.com.
Not receiving a form has no bearing on the applicable penalties for
non-listing or late listing.

Walk-in Listing may be done at the Rockingham County Governmental
Center in Wentworth. Office hours are 8:00 a.m. - 5:00 p.m.
Monday - Friday. The Rockingham County Tax Administration does not
accept faxed or emailed listing forms. You can now list online. You will
need your Listing # and Owner ID # from your listing form. The office
will be closed Monday, January 15th.

Mail-in Listing: Forms submitted by mail shall be deemed to be filed as
of the date shown by the USPS postmark. If there is no postmark or if
the postmark date is any other than that affixed by the United States
Postal Service, the form shall be deemed to be filed when received in
the office of the Assessor. N.C.G.S. 105-311.

Real Estate: Real property owners are responsible for reporting
improvements made since January 1, 2023 (remodeling, additions, etc.)
other than cosmetic, painting, landscaping, and maintenance.
You will need to contact the Tax Office to obtain a form for reporting
these changes. If you purchased real estate in 2023, you should receive
a listing form for that property. You may also download a listing form by
going to our website at www.myrockinghamcountynctax.com.

Personal Property:
• Unregistered or junk motor vehicles (Vehicles that do not have a
current tag)
• All permanently tagged (not yearly renewals) vehicles must
be listed
• Vehicles with IRP or Apportioned tags
• Dogs & Cats
• Watercraft
• Boat Motors
• Business Property
• Aircraft
• Income-Producing Farm Equipment
• Mobile Homes
• Personal property used in conjunction with rental real estate

• Property Tax Relief for Elderly and Permanently and Totally Disabled
Persons: North Carolina excludes from property taxes the first
$25,000 or 50%, whichever is greater, of the appraised value of the
residence owned by a North Carolina resident aged 65 or older or
totally and permanently disabled whose income does not exceed
$36,700, including spouse’s if married. This exclusion covers
real property, or a mobile home occupied by the owner as his/her
permanent residence.
• If you received the exclusion in 2023, and your income does not
exceed $36,700 and property ownership has not changed, you
do not need to reapply in 2024.
• If the person receiving the exclusion in 2023 is deceased, the person
responsible for listing the property must notify the Tax Office.
• Persons wishing to apply for the first time may request a form from
the Tax Office. Please complete the application and return it along
with proof of income during the regular listing period. All required
documentation must be provided by June 1 of the tax year.
• NC Legislation provides two additional tax relief programs:
1) The Circuit Breaker under NCGS 105-277.1B-this is a deferment
of taxes and not an exclusion.
2) Disabled Veteran Exclusion NCGS 107-277.1C.
For an application or information, please contact the Tax Office,
come by the Governmental Center or access our website at
www.myrockinghamcountynctax.com.
Land Use Value Applications are available at the Tax Office. Applications
must be made during the regular listing period for 2024 qualifications.
Exempt property owners must submit an application for exemption
of real and/or taxable personal property acquired in 2023 during the
regular listing period. Tax exempt status for income tax purposes does
not guarantee property tax exemption.
If you need assistance in completing your form or have any questions,
you may contact the TAX OFFICE at (336) 342-8305 or
visit our website at www.myrockinghamcountynctax.com.
Phones are busy during January and wait times in person
may be longer, so call early.