Citizens > Residents Tax Guide
Personal Property Tax on Vehicles
All cities and counties in Virginia have a personal property tax. The County of Rockingham taxes cars, trucks, buses, motorcycles, motor homes, trailers, semitrailers, boats, boat motors, recreational vehicles, aircraft, manufactured homes, etc. This tax is assessed by the Commissioner of the Revenue (540) 564-3062. Taxes are paid to the Treasurer of the County (540) 564-2408.
When Vehicles are Taxed
Vehicles registered in the County on January 1st of each year will be taxed. Vehicles not registered with the Virginia State Department of Motor Vehicles or Rockingham County are also subject to tax if the vehicle is normally garaged, stored, or parked in the County, with the exception of those exempted by law.
Assessment of Vehicles
Virginia personal property tax is assessed by the Commissioner of Revenue. Assessments are based on the average loan value as listed in the N.A.D.A (National Automobile Dealers Association) used car guide. The minimum assessment is $125.00. Vehicles not listed in the guide book are assessed by the percentage method.
Personal Property Tax Relief Act
The 2005 General Assembly capped the total cost of car tax relief for the Commonwealth of Virginia at $950 million. Each locality's share of the $950 million is based upon car tax relief reimbursements from the Commonwealth to the locality for 2004. The affect of this change by the General Assembly is to reduce the amount of tax relief provided by the State for your vehicle.
Tax Relief may be provided for passenger cars, motorcycles and pickup or panel trucks having a registered gross weight of less than 7,501 pounds. To qualify, a vehicle must:
- Be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax AND
- Be used less than 50% for business purposes.
Motor homes, trailers and farm use vehicles do not qualify for tax relief.
County Tax Rate
The County tax rates are set each year in April by the Rockingham County Board of Supervisors.
Current Tax Rates
Personal Property Tax Returns
All farm and business assessments must be returned. All individual assessments need not be returned unless a change, of any kind, occurred after January 1st of the previous tax year. A penalty of $10 or 10% of the tax due, whichever is less, will be assessed for failing to file this return before May 1st.
When Personal Property Tax Bills are Due
Initial tax bills on vehicle tax accounts with the office of the Commissioner of Revenue will be billed for payment by December 5th. All other accounts will be billed by supplemental billings. Personal property tax bills are applicable to the calendar year in which issued. Taxes are paid on what you own as of January 1st of each year. There is a penalty required by the Virginia State Code for late payment of taxes. This penalty is 10% of the amount of tax due. The County Treasurer is also required by the Code to collect interest at an annual rate of 10% from the first month following the due date until payment is made.
If you receive a bill which you believe to be incorrect because you either sold a vehicle or moved it from the County of Rockingham, be sure to contact the Commissioner of Revenue Office immediately.
Vehicles Sold or Moved Out of Rockingham County
If you sell or move a vehicle from Rockingham County, you MUST call or write to the Virginia Department of Motor Vehicles within 30 days to notify that office of the date you sold or moved the vehicle from the County. By doing this you will no longer be assessed personal property tax on that vehicle for the coming year. To remove the vehicle from your personal property tax bill proof may be required. This could be a tax receipt from another locality, a bill of sale or insurance papers, etc. You should contact the Commissioner of Revenue Office for any questions pertaining to your tax bill.
Assessment of Agriculture Equipment
You will need to report all general farm, machinery and equipment, poultry house equipment, etc. to the Commissioner of Revenue.
Opening a New Business
For information on opening a new business in Rockingham County contact the Community Development Department at 20 East Gay Street, County Administration Center, Harrisonburg, VA 22802 or call (540) 564-3030.
Business Merchants Capital Tax
A business needs to report dollar value of inventory that is held for resale as of January 1st to the Commissioner of Revenue by May 1st of each year. Please contact the Commissioner of Revenue for further information.
Business Tangible Personal Property Tax
The County of Rockingham levies a tax on tangible personal property used in a trade or business (such as furniture, fixtures, machinery and tools) located in the County on January 1st. You must file a return with the Commissioner of Revenue by May 1st of each year. Payment is due by December 5th. Businesses must submit a depreciation schedule itemizing their personal property and/or equipment, stating the date of purchase for each item and original purchase price. Please contact the Commissioner of Revenue for further information.
Department of Motor Vehicles
The DMV has a facility located at 3281 Peoples Drive, Harrisonburg. This branch processes a variety of transactions such as new vehicle registrations, address changes, titles, tag renewals and driver's license transactions. The hours of operation are Monday to Friday 8:00 AM to 5:00 PM and Saturday 8:00 AM to 12 Noon. The local DMV may be reached by phone at 1-800-435-5137.
County Decals
Rockingham County requires a decal to be purchased and displayed on the front windshield of vehicles next to the State inspection sticker. All personal property taxes on any vehicle owned by a registered owner must be paid before a decal is issued for any of the vehicles registered to that owner. The County Sheriff's Department will ticket all licensed vehicles garaged or parked in the County which do not display a valid County of Rockingham decal. A County decal is required to be displayed within 10 days of the purchase of the vehicle. Present the valid State registration for each vehicle to the County Treasurer's Office.
Printable County Decal Form
State Income Tax Filing
The Rockingham County Commissioner of Revenue office provides free local screening and processing of Virginia Income Tax returns for individuals living in the County, generating faster tax refunds. The office also offers one-on-one tax counseling and answers questions. To receive help, stop by or call the Commissioner of Revenue office. Federal tax returns must be completed and a copy presented before a State tax return can be prepared by this office.
Real Estate Taxes
All real estate property is subject to taxation, except that specifically exempt. It is assessed as of January 1st of each year by the Commissioner of Revenue Real Estate Office and payments are made in two installments. The Rockingham County Board of Supervisors sets the tax rate. Tax bills are mailed by May 15th for the first installment and November 15th for the second installment; payments are due by June 5 and December 5. Failure to receive a tax bill will not relieve the penalty and interest charge that will be applied to all past due bills. If there is a change in ownership, billing address, or any other change pertaining to your taxes, please notify the Commissioner of Revenue office.
Senior Citizen and Disability Real Estate Tax Relief
Rockingham County adopted an ordinance for Tax Relief for the Elderly or Disabled residents owning real estate or a mobile home as their main residence. To qualify the total income of the household cannot exceed $32,000 and total net worth cannot exceed $70,000; excluding one acre and dwelling. For Elderly Tax Relief the resident must have attained the age of 65 by December 31st of the previous year. For additional information on tax relief, contact the Commissioner of the Revenue office at (540) 564-3064.
NOTE: If you sell your residence during the year, please notify the Commissioner of the Revenue's office immediately before the closing in order to make adjustments to the tax bill.
Land Use Assessments
The Land Use Program is designed to preserve agriculture, horticultural, forestal land in the county. To qualify the landowner must have five contiguous acres or more of land actively devoted to agricultural or horticultural production. Forestal land must be twenty contiguous acres or more of land devoted to the growth of timber. Tax assessments under the Land Use Program are lower than those at fair market value. The program is a deferral of taxes and not a total abatement. Landowners interested in participating can obtain specific information regarding qualifications, requirements, application procedures, fees, and deadlines by contacting the Land Use Office at (540) 564-3066.
Means of Payment
You can pay your tax bills by cash, check or money order payable to the Treasurer of Rockingham County in person or by mail to the Treasurer's Office. Cash payments are not recommended to be made through the mail. Citizens can also pay taxes using their credit card either by telephone (1-888-2PAY-TAX) or online at the Treasurer's Office web site. You will need to use jurisdiction code 1075 for either telephone or online transactions. A convenience fee will be applied to all credit card payments.
The Treasurer's Office also has a 24-hour payment drop box located in front of the County Administration Center for your convenience.
Tax bills not paid on time will be subject to applicable penalty and interest, therefore timely payment is important. The postmark applied by the U.S. Postal Service to envelopes containing payment will be irrefutable evidence of timely payment.
