How Property Tax Works
Rockingham County, Virginia operates a semi-annual property tax system that serves as a primary funding source for essential county services including public schools, law enforcement, fire and rescue services, road maintenance, and general government operations. Property taxes in Rockingham County are assessed based on fair market value and collected twice yearly, with bills due on June 5th and December 5th.
The county's tax structure includes different rates for various property types, with real estate taxed at $0.68 per $100 of assessed value for the 2025 tax year. However, your actual effective tax rate may vary depending on your location within the county, as special taxing districts can impose additional assessments for services like fire protection, water, or sewer districts. Property owners should verify their specific tax rate based on their property's location and any applicable district assessments.
Property assessments in Rockingham County reflect current market conditions, and unlike some Virginia localities, the county does not impose a general assessment cap. However, qualifying property owners may be eligible for various tax credits that require separate applications and can significantly reduce their annual tax burden.