Rockingham County, NC Animal Ordinances: Mandatory Spay/Neuter (2026)

(a) Every owner of a male or female dog or male cat over eight months of age, and every owner of a female cat over six months of age, is assessed an annual license tax.

(b) The license tax for fertile dogs and cats shall be $15.00 per animal. The license tax for neutered or spayed animals shall be $5.00 per animal.

(c) Animals subject to this article are to be listed for taxation during the county's regular January listing period as set forth in G.S. ch. 105 on forms provided by the county. Situs, taxability, ownership, and fee status for taxation all are to be determined as of January 1. New residents to the county or existing county residents who obtain animals subject to this article after the regular listing period shall have 30 days in which to register the animal. Situs, taxability, ownership, and fee status for those listers shall be the first day the animal becomes subject to listing in the county. The burden of proof shall be on the owner at all times to show by accurate veterinary records that he is entitled to pay the lesser tax on a spayed or neutered animal.

(d) The tax resulting from the listing of animals subject to this article shall be a tax for the fiscal year, which opens in the calendar year during which the animal is listed for taxation.

(e) Animals shall be considered listed for taxation when they have been listed upon a regular tax listing form or when the required listing information from a source authorized