Phone:Personal Property
**The Online Listing System for Personal Property has Closed** You may still mail in your 2024 Listing Form or drop off your 2024 Listing form at our office located at the Rockingham County Governmental Center, 371 NC 65, Suite 107, Reidsville, NC 27320. Listings that were not received or postmarked by January 31, 2024 are subject to a 10% late listing penalty per NC G.S. 105-312. Listing forms are not accepted at this time by fax or by email.**
**IF YOU ARE TRYING TO LIST BUSINESS PERSONAL PROPERTY, PLEASE CLICK ON THE BUSINESS TAB**
Please see below for the 2024 Personal Property Listing Form
2024 Real Property/Personal Property Listing Form
Please see below for the 2024 Property Tax Listing Information.
2024 Property Tax Listing Information
LISTINGS ARE NOT ACCEPTED BY EMAIL OR FAX AT THIS TIME. |
Click on the Below Link for a VIDEO TUTORIAL on How To List Personal Property.
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:
North Carolina General Statutes require all individuals owning personal property on January 1 of each year to annually list that property which is subject to taxation. The listing period is from January 1 through January 31. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the U.S. Postal Service. If no date is shown on the postmark, or if the postmark is not affixed by the U.S. Postal Service (for instance, your own postage meter), the listing shall be deemed filed when received by the Rockingham County Tax Department. Failure to list personal property will result in a 10% penalty per North Carolina General Statute 105-312 (h). 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.
- Unlicensed vehicles, which are those not having an active North Carolina registration as of January 1, which includes automobiles, trucks, trailers campers, and motorcycles.
- Vehicles registered with an International Registration Plan Plate (IRP) with the NCDMV
- Vehicles with permanent multiyear tags issued by the NCDMV
- Boats, Boat Motors, Jet Skis and other watercraft
- Aircraft, including Hot Air Balloons and Gliders
- Mobile Homes
- Household goods used in connection with rental property which are supplied for the tenant, such as refrigerator, stove, washer, dryer and window unit air conditioner.
- Pets such as dogs and cats
- Any improvements or deconstruction to real estate
If you received a listing form in the previous year, one should automatically be mailed to you. You should receive this preprinted form by the end of December or first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a Personal Property Listing form. You may also contact the Rockingham County Tax Department at 336-342-8305 to request a listing form to be sent to you or to answer any questions.
Pets
Rockingham County Animal Control Ordinance requires that owners of dogs and cats in Rockingham County shall annually register all dogs and cats during the listing period from January 1 - January 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 |
|
County tax for unaltered dogs and cats |
$15.00 |
|
County tax for altered dogs and cats |
$5.00 |
|
County Dog Kennel ( $5.00 per dog up to maximum of $100.00) |
$5.00 |
|
Reidsville City tax for unaltered dogs and cats |
$2.00 |
|
Reidsville City tax for altered dogs and cats |
$1.00 |
|
Eden City tax for dogs only |
$1.50 |
|
Town of Madison tax for dogs only |
$2.00 |
|
Town of Mayodan tax for dogs only |
$1.50 |
|
Town of Stoneville tax for dogs only |
$1.50 |
The following classifications of owners shall annually register but shall be exempt from paying any license tax that live in the county. Does not apply to owners that live within the City of Eden, Reidsville, Towns of Madison, Mayodan and Stonville.
- 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 lives outside a Municipality who owns a spayed/neutered cat/dog.
- 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.
Exclusions
Individuals that own Mobile Homes that are considered personal property and do not own the land that the mobile home sits on may also be eligible for assistance:
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 $31,900.
The application must be filed with the Rockingham County Tax Administration Office by June 1.
Antique Airplanes
§ 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 interest functions.
(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). (1997-355, s. 1.)
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