Tax Relief on Real Property

Tax Relief for the Elderly on Real Property

Real estate tax and manufactured home exemption is provided for qualified property owners who are 65 years old or older on December 31 of the year immediately preceding the taxable year. The dwelling or manufactured home on the property for which exemption is claimed must be occupied as the sole dwelling of the person or persons claiming exemption. The total household income cannot exceed $45,000 and total net worth cannot exceed $85,000, excluding the value of the dwelling and the land, not exceeding one acre. View the Elderly Tax Relief Application.

Tax Relief for the Disabled on Real Property

Real estate tax and manufactured home exemption is provided for qualified property owners who have been determined to be permanently and totally disabled as of December 31 of the year immediately preceding the taxable year. The dwelling or manufactured home on the property for which exemption is claimed must be occupied as the sole dwelling of the person or persons claiming exemption. The total household income cannot exceed $45,000 and total net worth cannot exceed $85,000, excluding the value of the dwelling and the land, not exceeding one acre. View the Disabled Tax Relief Application.

Disabled Veterans Real Property Exemption

Beginning on or after January 1, 2011, The General Assembly and the Governor has exempted from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100% service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. Rockingham County provides exemption from real property taxes the qualifying dwelling and exemption from real property taxes the land, not exceeding one acre, upon which it is situated. View the Veterans with 100% Service-Connected Disability Application.

For additional information on exemption, contact the Commissioner of the Revenue’s office.

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.