LicensedRental

Virginia county rules

Rockingham County, VA vacation rental rules and taxes

Rockingham County, home to the Massanutten resort area, now requires an annual $200 short-term rental permit outside its seven towns, with a property management plan, an evacuation diagram, and septic and insurance proof. Existing rentals must have the permit by December 31, 2026. Stays pay 5.3% sales tax plus the county’s 5% lodging tax.

Checked against official sources November 7, 2026
Market
About 520 Airbnb listings
Massanutten 289, McGaheysville 153, Elkton 77 (AirROI). The City of Harrisonburg, a separate locality, has 154.Source
County permit
$200 a year
Required by December 31, 2026 for existing rentals; not in the towns.Source
Lodging tax
5% county
Sales tax
5.3%

The county’s permit covers unincorporated areas only. Elkton, Bridgewater, and the county’s other towns have their own zoning; we haven’t checked their codes yet.

What to do

  1. Then your town or area

    Towns have their own zoning and some levy their own lodging tax. The county’s rules apply outside town limits. Pick your area.

Towns

Full guide

Unincorporated Rockingham County

Every short-term rental outside Rockingham County’s towns, including homes in the Massanutten Property Owners Association, needs a $200 county permit renewed every year, with existing rentals due by December 31, 2026. You’ll file a property management plan with an evacuation diagram, fire safety records, septic verification, and proof of insurance. Stays pay 5.3% sales tax plus a 5% lodging tax.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.