Effective July 1, , every business located in Cumberland County will be required to obtain one of the following licenses:. Although there is no fee associated with this license, all mandatory requirements listed below must be completed before issuance. To apply for your license, please perform the following steps in the order in which they are presented. Call or visit the Planning Department to find out if your business location is properly zoned for your business activities, especially if you intend to conduct business from your home.
Application Checklist The following list of paperwork is required prior to the issuance of a Cumberland County Business License. Please be sure to bring all applicable items with you when applying:. Payments postmarked on the due date are considered timely. Cumberland County taxes vehicles cars, trucks, buses, motorcycles, motor homes , camping trailers, boats, boat trailers, utility trailers, recreational vehicles, mobile homes and business furniture, equipment, machinery and tools, aircraft, tractors and trailers.
Effective , the county vehicle license fee is included in the personal property tax bill which is due by November 15th. Just sign and return the filing form s by March 1 to avoid penalty. Cumberland County is a non-prorating county; personal property tax is based on vehicles owned on January 1 of each year.
Proof of such adjustment should be submitted with your request. Examples of such proof are:. Questions regarding the assessed value of vehicles may be directed to The military spouse whose name is on the registration must supply a copy of their current Leave and Earnings Statement. When military persons retire and remain in Cumberland County, their vehicle s will be subject to the personal property tax.
All vehicles owned by military individuals who claim Virginia as their legal state of residence are subject to personal property tax, regardless of where the vehicle is physically located. The action by the General Assembly changed the registration requirements for personal use trucks with a gross weight between 7, and 10, pounds. As of January 1, , for non-prorating localities like Cumberland County, these vehicles must be reclassified as pickups, require standard passenger license plates, and no longer qualify for truck license plates.
Once you have successfully reclassified your vehicle with DMV as a pickup before January 1, , it may then qualify for personal property tax relief in The change does not apply to vehicles registered for business use. If your truck is registered for business use, no action on your part is required. All Real Estate property is subject to taxation unless specifically exempted.
Office of the Assessor
Property is assessed as of January 1 of each year with new construction being assessed upon completion and prorated for the remainder of the year. The next reassessment in Cumberland County will be effective January 1, The live real estate values are available online. The Commissioner of the Revenue is responsible for maintaining information on all taxed parcels located in Cumberland County and for generating an annual real estate land book.
The land book is the basis from which real estate tax bills are generated. The Cumberland County Board of Supervisors establishes the real estate tax rate each year. Tax bills are mailed to the owner of record as of January 1. Taxes that are prorated or paid during real estate closings are handled by your attorney. If there are questions regarding these tax payments, please contact your attorney. Deeds of record are maintained in the Cumberland County Circuit Court.
Records of all land transfers, surveys and wills are provided to the Commissioner on a daily basis. The Commissioner uses this information to update real estate records; however, the assessing date is January 1, and the owner on that date is listed on our annual real estate book. Beginning , taxpayers will be billed twice a year for their real estate tax. The total bill will be based on the values of the property as of January 1, and will be divided into two equal payments.
The first half is due June 15 and the second half is due November The property owner must be at least 65 years of age or determined to be permanently and totally disabled by December 31 of the year preceding the tax year for which assistance is requested. As of December 31 of the year preceding the tax year for which assistance is requested, the taxpayer must be a Cumberland County resident and said property must be occupied as the sole dwelling of the taxpayer.
The taxpayer may be temporarily in the hospital, nursing home, etc. If someone else occupies the residence while the taxpayer is away, it is not considered a temporary condition. The value of the house and one acre of land which is occupied by the taxpayer is not included in computing the net worth. Checking, saving accounts, stocks, bonds, vehicles and additional real estate are some items which would apply in computing the net worth.
Taxpayers seeking assistance must file annually on forms to be made available by the Commissioner of the Revenue. Persons under the age of 65 claiming the exemption must present certification from the Veterans Administration, the Railroad Retirement Board, Social Security Administration or a sworn affidavit by two medical doctors to the effect that such person is permanently and totally disabled. The affidavit of at least one of such doctors will be based upon a physical examination. This exemption is applied to the home, one acre of land, and outbuildings used to store personal goods.
Please contact our office at for more information or download an application here. County reassessment on real estate in Cumberland County has historically been done every four years.
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However, according to the Code of Virginia, general reassessment must be completed at a minimum of every six years. At this time the Board of Supervisors hires a mass appraisal company to go out and assess each parcel of real estate in the county. Each landowner will have an opportunity to set up an appointment with the mass appraisal company to contest their new assessment. If the taxpayer is not satisfied with this decision, they can meet with the Board of Equalization to contest their assessment.
Once the real estate books are signed, the assessments are set until the next reassessment except for new construction, buildings torn or burned down, splits of parcels, subdivisions, zoning changes.
Change in Ownership
The last reassessment was done in , effective January 1, The General Assembly has passed legislation permitting localities that have adopted a comprehensive land use plan to provide, by ordinance and according to certain criteria for the special assessment and taxation of agricultural, horticultural, forest and open space lands at their use value rather than fair market value. The land use ordinance for Cumberland County was adopted effective January 1, Agriculture - Land must be devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services.
Examples include tobacco, grain and livestock.
Requires a five-acre minimum. You must submit copies of Schedule F, Farm Schedule of your income tax for the past five years to establish a history of farming. Horticulture - Land must be devoted to the bona fide production for sale of fruits, including grapes, nuts, berries, vegetables, nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services. Forest - Land must be devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area under standards prescribed by the State Forester.
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It shall mean land including the standing timber and trees thereon. Requires a twenty-acre minimum. A written statement from a qualified forester must accompany your application. Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes, in such amounts and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance.
Any person making a material misstatement of fact in any such application shall be liable for all such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of percent of such unpaid taxes. For purposes of this Section and Section The intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material misstatement of fact for the purposes of this Section and Section Kayak Launch.
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