Rockingham County, Virginia Tax Rates
Rockingham County's real estate tax rate was $0.680 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.00 per $100 (personal use vehicle rate may differ). Seven incorporated towns - Bridgewater, Broadway, Dayton, Elkton, Grottoes, Mount Crawford, and Timberville - assess their own town levies on top of the county rate. The combined sales tax rate is 5.3%. Important: the City of Harrisonburg is an independent city geographically inside Rockingham County but assesses its own taxes separately - see our Harrisonburg page for that schedule. Verify current adopted rates with Rockingham County before making financial decisions.
Key Takeaways
- County real estate tax rate: $0.680 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
- Seven incorporated towns assess their own levies per DOT Table 3 (apply only inside town limits): Bridgewater, Broadway, Dayton, Elkton, Grottoes (shared with Augusta County), Mount Crawford, Timberville.
- Vehicle personal property tax rate: $3.00 per $100 general county rate (TY2025 per DOT survey). The Virginia DOT notes that vehicles may be classified as a separate class and taxed at a different rate. Confirm the current personal use vehicle rate with the Rockingham County Commissioner of the Revenue.
- PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. The annual relief percentage is set by the county and changes each year. Contact the Rockingham County Commissioner of the Revenue for the current-year rate.
- Sales tax: 5.3% - Rockingham County is not within any Virginia regional transportation district. The standard Virginia rate applies.
- County Machinery and Tools tax: $2.550 per $100 (TY2025 per DOT) - applies to business tangible personal property.
- County Merchants' Capital tax: $0.870 per $100 (TY2025 per DOT) - applies to merchandise inventory of certain wholesale and retail merchants.
- Rockingham County is in the central Shenandoah Valley. The City of Harrisonburg is a Virginia independent city inside Rockingham County and assesses its own taxes separately.
- Property and vehicle tax due dates: verify current dates with Rockingham County. Due dates vary by locality in Virginia.
Rockingham County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.680 | Plus town levy if inside an incorporated town (see table below) |
| General Personal Property | $3.000 | Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue |
| Machinery and Tools | $2.550 | Business tangible personal property classification |
| Merchants' Capital | $0.870 | Merchandise inventory classification under VA Code § 58.1-3509 |
| Sales Tax | 5.3% (4.3% state + 1.0% local; not in a regional transportation district; qualifying groceries 1.0%) | |
All rates from Virginia DOT Local Tax Rates Survey TY2025 (Tables 1 and 3). Verify current adopted rates with Rockingham County and the relevant town.
Real Estate Tax
Rate and Assessment
Rockingham County's real estate tax rate was $0.680 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey Table 1 (County Levies). The rate is set annually by the Rockingham County Board of Supervisors.
Properties inside an incorporated town are subject to a town real estate levy on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties outside any incorporated town pay only the $0.680 county rate.
Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at rockinghamcountyva.gov or by contacting the Rockingham County Commissioner of the Revenue.
Incorporated Town Overlays
Seven incorporated towns inside Rockingham County assess their own real estate, personal property, and machinery-and-tools rates on top of the county rate (Virginia DOT TY2025 Local Tax Rates Survey Table 3 - Town Tax Rates). The town rate adds to the county rate inside town limits only.
| Town | Real Estate | Tangible Personal Property | Machinery & Tools |
|---|---|---|---|
| Bridgewater | $0.000 | $0.750 | $0.000 |
| Broadway | $0.100 | $0.610 | $0.400 |
| Dayton | $0.110 | $0.000 | $0.000 |
| Elkton | $0.110 | $0.460 | $0.460 |
| Grottoes (shared with Augusta County) | $0.100 | $0.380 | $0.380 |
| Mount Crawford | $0.070 | $0.200 | $0.000 |
| Timberville | $0.115 | $0.300 | $0.300 |
Total inside an incorporated town equals the county rate ($0.680 RE / $3.00 TPP / $2.55 M&T) plus the town rate above. Verify current town rates with each town government before making financial decisions.
Exemptions and Relief Programs
Rockingham County offers tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the Rockingham County Commissioner of the Revenue for current eligibility thresholds and procedures.
Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).
Vehicle Personal Property Tax
Rate and Assessment Method
Rockingham County's general personal property tax rate was $3.00 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Properties inside an incorporated town are subject to additional town personal property levies (see town overlay table above). Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide as of January 1 of the tax year.
Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Rockingham County may differ from the $3.00 general rate. Contact the Rockingham County Commissioner of the Revenue to confirm the rate that applies to your vehicle.
PPTRA Relief
Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. Rockingham County calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the county. This percentage changes each year. For a deeper explanation of how PPTRA works, see our Virginia PPTRA explained guide.
PPTRA percentage pending official confirmation. Contact the Rockingham County Commissioner of the Revenue or visit rockinghamcountyva.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.
Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).
Sales Tax
Rate and Composition
The combined sales tax rate in Rockingham County is 5.3%. Rockingham County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no 0.7% regional levy applies. The standard Virginia statewide rate applies countywide. Towns do not add their own sales tax in Virginia.
| Component | Rate |
|---|---|
| Virginia state rate | 4.3% |
| Local rate | 1.0% |
| Combined rate | 5.3% |
Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate. Adjacent live county pages: Harrisonburg (also at 5.3%; independent city inside Rockingham), Frederick County (also at 5.3%), and Warren County (also at 5.3%).
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Harrisonburg Distinction
The City of Harrisonburg is a Virginia independent city - even though Harrisonburg sits geographically inside Rockingham County, Harrisonburg has its own separate tax rates, separate Commissioner of the Revenue, and separate Treasurer. Harrisonburg property and vehicle owners do not pay Rockingham County tax, and Rockingham County residents outside Harrisonburg do not pay Harrisonburg tax. This is the standard Virginia independent-city/surrounding-county relationship - the same pattern that applies to Staunton and Waynesboro inside Augusta County, and to many other independent cities across Virginia.
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: Rockingham County rates should be confirmed directly with the county before use; town residents add their applicable town overlay.
LiveVirginia Property Tax Calculator
Estimate your Rockingham County annual real estate tax based on assessed value. Add the applicable town overlay if inside town limits.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Rockingham County at the 5.3% General Virginia rate.
LiveOther Virginia Jurisdictions
Rockingham County is in the central Shenandoah Valley. Compare nearby live jurisdictions:
- Harrisonburg (independent city inside Rockingham)
- Augusta County (adjacent south)
- Staunton (independent city inside Augusta County)
- Waynesboro (independent city inside Augusta County)
- Frederick County
- Warren County
- Page County
- Shenandoah County
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Rockingham County - Official Website
Official source for Rockingham County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
rockinghamcountyva.gov -
Virginia Department of Taxation - Local Tax Rates Survey TY2025
Official statewide survey of real estate, tangible personal property, machinery and tools, and merchants' capital tax rates for all Virginia localities. Includes Rockingham County in Table 1 (County Levies) and the seven Rockingham town overlays in Table 3 (Town Tax Rates).
tax.virginia.gov/local-tax-rates -
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region.
tax.virginia.gov/retail-sales-and-use-tax -
Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
Statutory authority for Virginia's vehicle personal property tax relief program.
law.lis.virginia.gov - PPTRA statutory reference -
Code of Virginia § 58.1-3503 - Assessment of Personal Property
Statutory authority for vehicle assessment methodology in Virginia.
law.lis.virginia.gov - § 58.1-3503
Tax rates are sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation. Rates change annually - verify current figures with Rockingham County and the relevant town before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Rockingham County property tax rate?
Rockingham County's countywide real estate tax rate was $0.680 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside an incorporated town pay an additional town levy. Verify the current adopted rate at rockinghamcountyva.gov.
What is the Rockingham County vehicle personal property tax rate?
Rockingham County's general personal property rate was $3.00 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. The personal use vehicle rate may differ because Virginia localities can classify vehicles as a separate property class. PPTRA state relief applies on the first $20,000 of assessed value. Contact the Rockingham County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Rockingham County?
The combined sales tax rate in Rockingham County is 5.3% (4.3% Virginia state + 1.0% local). Rockingham County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies.
Do Rockingham County towns charge additional taxes on top of the county rate?
Yes. Per Virginia DOT TY2025 Local Tax Rates Survey Table 3, seven incorporated towns inside Rockingham County levy their own taxes on top of the county rate: Bridgewater, Broadway, Dayton, Elkton, Grottoes (shared with Augusta), Mount Crawford, and Timberville. See the town overlay table above for current rates by tax type.
Is Harrisonburg part of Rockingham County for tax purposes?
No. The City of Harrisonburg is a Virginia independent city - even though it sits geographically inside Rockingham County, Harrisonburg assesses and collects its own real estate, personal property, and sales taxes separately from Rockingham County. Harrisonburg property owners do not pay Rockingham County tax, and vice versa. See the Harrisonburg page for Harrisonburg's separate rate schedule.