Julie A. Phillips, MCR
Brenda S. Helton
P. Diane Bollinger
Tiana R. Branch
1 Courthouse Circle
Mon. - Fri. - 8:30 am to 4:30 pm
To provide efficient and effective assistance to Cumberland County citizens with quality service in meeting their tax responsibilities, by applying Virginia and Cumberland County tax laws with integrity and fairness.
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The Commissioner of the Revenue is a state constitutional officer as set forth in the Constitution of Virginia and is the chief assessing officer of the local government. It is an elected position for a four-year term and serves the taxpayers as well as the County.
Some of the taxes processed, which generate revenue for Cumberland County, include personal property tax, real estate tax, business license tax, excise tax, bank franchise tax, public service corporation tax, and any other taxes that fall within the guidelines of the state and local tax codes. State Income Tax, including estimated income tax processing, is also a function of the office. Another responsibility of the commissioner of revenue is to administer tax programs such as the Land Use Program, Tax Relief for the Elderly and Permanently Disabled program, Disabled Veteran’s Tax Exemption, and any other programs that Cumberland County adopts.
The Commissioner’s Office also provides statistical information to other county offices necessary for the formulation of budgetary income projections.
The State Code of Virginia regulates the Commissioner of the Revenue’s Office. The responsibility of the Office is to uphold the Constitution and the laws of Virginia. The scope of the work administered and processed and the taxes assessed by the Commissioner of the Revenue's Office is extremely broad and complex. This office plays a vital role in the multitude of services offered to taxpayers at the local level.
If you have questions, contact or visit our office. We are here to serve you!
The Commissioner of the Revenue assesses Cumberland County business license fees on businesses conducted in Cumberland County. Most of the county license fees are levied on the basis of gross receipts. The license must be renewed by March 1 of each year. Application must be made with the Commissioner of the Revenue’s office within 30 days of the start of the business.
Effective July 1, 2014, every business located in Cumberland County will be required to obtain one of the following licenses:
Operating License: A license issued to a business with gross receipts totaling $10,000 or less. Although there is no fee associated with this license, all mandatory requirements listed below must be completed before issuance.
Business License: Every business with gross receipts greater than $10,000 is required to purchase a business license after completing the mandatory requirements listed below.
To apply for your license, please perform the following steps in the order in which they are presented.
- Cumberland County Code §18-33(c) requires every person applying for a business license to ensure that the location for the business be properly zoned for its intended use by such business. Call or visit the Planning Department (804-492-3520) to find out if your business location is properly zoned for your business activities, especially if you intend to conduct business from your home. A $10 fee will apply.
- Visit the Office of the Clerk of the Circuit Court in the Administration Building (804-492-4442) in person only if you will be operating a business under an assumed or fictitious trade name. A trade name that includes the sole proprietors’ last name does not need to be recorded. A trade name using only an individual’s initials, or any other fictitious name which differs from the actual sole proprietor, partnership, LLC, or corporate name must be recorded with the Clerk’s Office. Virginia Code §59.1-74 requires that proof of recordation must be submitted to the Office of the Commissioner of the Revenue before a business license may be issued. A fee of $10 must accompany the form at the time of recordation.
- CONTRACTORS ONLY: Register with the State Board for Contractors, located at 9960 Mayland Drive, Richmond (804-367-8511, www.dpor.virginia.gov), if you:
- Accept individual contracts of $1,000 or more; or
- Have total gross receipts in excess of $150,000 during a 12-month period
- Virginia Code 54.1-1111(B) requires that contractors in either of these categories must provide their State Board of Contractors registration number before a license may be issued.
- (CONTRACTORS ONLY) Complete a “Contractors Certification of Insuring Liability for Worker’s Compensation in Virginia” form.
- Virginia Code §58.1-3714B(1) prohibits a county from issuing or reissuing a business license to a contractor who has not obtained or is not maintaining worker’s compensation coverage for his employees, if such coverage is required. Questions regarding workers’ compensation coverage requirements should be directed to the Workers’ Compensation Commissioner at 1000 DMV Drive, Richmond (804-367-2071).
- Complete the Application for Cumberland County Business License and bring the documents listed below to the Office of the Commissioner of the Revenue at One Courthouse Circle, Cumberland, VA 23040.
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:
- Zoning Permit Application approved and filed with the Zoning Department.
- Certificate of Assumed or Fictitious Name form filed with the Clerk’s Office (if applicable).
- Payment (make checks payable to Treasurer, Cumberland County)
- State issued picture I.D.
- State Contractor's License or Affidavit of Contractor
- Form from Worker's Compensation website showing you have filed online.
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Cumberland Tax Rates
|Real Estate (homes, land, etc.); mobile homes:||$0.78 per $100 of assessed value|
|Vehicles, motorcycles, RVs, trailers, boats:||$4.50 per $100 of assessed value|
|Business Personal Property (furn. fixt. tools, etc):||$4.50 per $100 of assessed value|
|Machinery & Tools||$3.75 per $100 of assessed value|
|Heavy Equipment||$3.75 per $100 of assessed value|
|Airplanes||$0.50 per $100 of assessed value|
Personal Property Tax
All cities and counties in Virginia have a personal property tax.
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 2007, the county vehicle license fee is included in the personal property tax bill which is due by November 15th.
Late Filing Penalty: Your Personal Property Filing Form must be filed with the Commissioner of the Revenue by March 1 of each year to avoid a penalty of 10% or $10.00, whichever is greater. 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. Assessments are based on the clean trade-in value, published in the January Eastern Edition of the NADA Official Used Car Guide.
Questions regarding the assessed value of vehicles may be directed to (804) 492-4280.
Vehicles registered in the active duty, non-Virginia resident military person’s name and the name of their spouse (effective 11/11/2009) will be exempt from personal property tax. 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.
Personal Property Tax Relief Act (PPTRA)
The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds.
DOES YOUR VEHICLE QUALIFY FOR CAR TAX RELIEF?
If you can answer YES to any of the following questions, your motor vehicle is considered by State Law to have a business use and does NOT qualify for Car Tax Relief.
- Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?
- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax Purposes?
- Is the cost of the vehicle expenses pursuant to Section 179 of the Internal Revenue Service Code?
- Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
- Is the gross weight of the vehicle over 7500 lbs.?
- Is the vehicle registered in a business name, Partnership, Corporation, or LLC (Limited Liability Company)?
- Is the vehicle a Motor Home?
Due to legislative changes that took place in the 2016 session of the Virginia General Assembly, additional vehicles may now qualify for Personal Property Tax Relief (PPTR) from the Commonwealth of Virginia beginning in 2017.
The action by the General Assembly changed the registration requirements for personal use trucks with a gross weight between 7,501 and 10,000 pounds. As of January 1, 2017, 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. This change will mostly affect owners of ¾ ton and ton pickup style trucks that are not used for business, but rather as personal vehicles.
Once you have successfully reclassified your vehicle with DMV as a pickup before January 1, 2017, it may then qualify for personal property tax relief in 2017. Contact the Cumberland County Commissioner of the Revenue office for details. 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. You can reclassify your vehicle by calling DMV at (804) 497-7100 or by visiting your local DMV customer service center.
For more information on the PPTRA, please call the Commissioner of the Revenue's office at (804) 492-4280 or visit the website for the Virginia Department of Taxation.
Real Estate Tax
All Real Estate property is subject to taxation unless specifically exempted. 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. State law requires that your real estate assessment be at 100% fair market value. Cumberland County currently has a general reassessment every four years. The January 1, 2018 real estate values are available online. The Commissioner of the Revenue’s office is responsible for real estate assessment during the years in between reassessment cycles. 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. If property is purchased after January 1, the real estate book and tax bill will not reflect the new owner’s name until the following year. Beginning 2005, 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 15.
Tax Relief for the Elderly and Disabled
1. 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.
2. 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. and still qualify for relief. If someone else occupies the residence while the taxpayer is away, it is not considered a temporary condition.
3. The total combined income from all sources of the taxpayer, spouse, and all relatives living in the home may not exceed $16,000 in the year preceding the tax year for which assistance is requested.
4. The net combined financial worth of the owner and spouse may not exceed $100,000. 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.
5. The person qualifying shall be exempted from the amount of the real estate taxes assessed against such property in an amount not to exceed $300.00.
6. Taxpayers seeking assistance must file annually on forms to be made available by the Commissioner of the Revenue. These forms must be returned to the Commissioner of the Revenue by March 1 of each year.
7. 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.
Applications for Tax Relief for the Elderly and Disabled must be filed with the Commissioner of the Revenue by March 1 annually. For questions and application, please call the Commissioner of the Revenue's Office at (804) 492-4280, or download the application here.
County reassessment on real estate in Cumberland County is typically done every four years. However, according to the Code of Virginia, general reassessment must be completed at a miminum 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. When completed by the company they mail a notice to every landowner of the value/assessment. 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.) After these options are utilized, the only way to contest an assessment is for the taxpayer to take it to circuit court. The last reassessment was done in 2013, effective January 1, 2014. The Board of Supervisors has decided that the next reassessment will be done in 2019, effective January 1, 2020.
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, 2000.
Land Use Categories
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. 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.
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. 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.
Open Spaces – Land must be used to preserve or provide for park or recreational purposes, conservation of land, floodways, historic or scenic purposes, or assisting in the shaping of the community character. Requires a five-acre minimum. A copy of the agreement with the Department of Conservation and Recreation must be in record in the Clerk’s Office.
Land Use Packet: Download
FAILURE TO REPORT CHANGE IN USE; MIS-STATEMENTS IN APPLICATIONS
State Code Section 58.1-3238
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 100 percent of such unpaid taxes.
For purposes of this Section and Section 58.1-3234, incorrect information on the following subjects will be considered material misstatements of fact:
- The number and identities of the known owners of the property at the time of application;
- The actual use of the property.
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 58.1-3234.
Rollback taxes are assessed when the property no longer conforms to the Standards for Classification of the Land Use Program. The person who changes the use of the property is responsible for paying the rollback taxes. Rollback taxes are assessed for the current year plus five preceding years in which the real estate was taxed under the land use ordinance. The rollback taxes are based on the difference between the market value and use value. Interest is applied to these taxes.
For application and instructions call the Commissioner of the Revenue at (804) 492-4280.
Filing Dates: September 1 to November 1 of each year.
Cost: $40.00 per application. Make check payable to the Treasurer of Cumberland County.
A separate application is required for each parcel. Commissioner cautions each applicant to understand roll back taxes and interest before applying for land use.
DMV Select Office
Cumberland Commissioner of the Revenue’s office now offers a DMV Select office. We offer a wide variety of services, including the following transactions:
- Titling transactions, new, transfers and replacements
- Registration transactions, new, transfers and renewals
- Address changes
- Voter registration
- Special license plate ordering and surrender of plates
- Permits including handicap, trip and overload
- Driver and vehicle transcripts
- And much more!
The main thing we CANNOT do is issue a Driver’s License or any transactions when there is a stop on your record.
The DMV Select office is open Monday – Friday, 8:30 am – 4:00 pm. We are unable to process any transactions after 4:00 pm.
DMV 2 Go is a mobile unit that is a handicapped-accessible full service office-on-wheels. It is equipped to process all DMV transactions, including:
• Apply for or renew your ID card – available for adults and children
• Apply for or renew your driver’s license – take road and knowledge tests and get your picture taken
• Reinstate driving privileges
• Request a Personal Identification Number (PIN) to set up a myDMV account – receive DMV notices via email or phone; conduct secure transactions on the DMV website.
• Search for other state services through a wireless Virginia Internet portal.
• And much more!
Please contact us at (804) 492-4280 to find out when the DMV 2 Go unit is scheduled to visit again!
Helpful DMV links: www.dmvnow.com
State Income Tax
Virginia Individual Income Tax returns must be filed annually on or before May 1; however, there is no penalty for refund returns filed after the due date. Responsibilities of the Commissioner of the Revenue's Office include reviewing and processing tax returns for Cumberland County residents. Each return is reviewed for completeness, accuracy, and to ensure that each return uses the most advantageous filing status. Taxpayers are notified of any errors or omissions and allowed to correct these errors before the returns are forwarded to the Virginia Department of Taxation, which may prevent having to file an amended return later.
The Cumberland County Commissioner of the Revenue is responsible for correcting returns for errors and possibly saving individual taxpayers tax overpayments. Those savings may not have been detected had the return been filed directly with the Department of Taxation. Also, had the additional tax not been assessed by our office at the time of filing, it would have likely resulted in late penalties and interest being billed later by the State.
Cumberland County residents, who need assistance in answering specific questions regarding filing requirements or need assistance in the preparation of their return, can visit the Commissioner of the Revenue’s Office, located in the Courthouse Complex Office Building, 1 Courthouse Circle, during the hours of 8:30 am - 4:30 pm, Monday through Friday, or call (804) 492-4280. Please bring a copy of your Federal Income Tax return. This is a free service, and an appointment is not necessary.
Cumberland County residents may mail their state tax returns to the following address:
Julie A. Phillips, MCR
Commissioner of the Revenue
PO Box 77
Cumberland VA 23040
Virginia Individual Income Tax Rates
If your Virginia taxable income is not over $3,000, the tax is 2% of your Virginia taxable income.
If your income is higher, the following rates apply:
BUT NOT OVER
YOUR TAX IS
OF EXCESS OVER
$60 + 3%
$120 + 5%
$720 + 5.75%
Taxpayers who have received correspondence from the Department of Taxation concerning their return may contact the Commissioner of the Revenue at (804) 492-4280 for assistance, or may call the Department of Taxation at the number indicated on their correspondence, or call (804) 367-8031.
Taxpayers who make Estimated Tax payments are required to file Form 760ES Voucher 1 annually on or before May 1 with the Commissioner of the Revenue's office. All subsequent payments are sent to the Treasurer of Cumberland County and should be filed in accordance with the due date on the respective voucher.
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State Sales Tax
Effective July 1, 2013, the General Assembly increased the state sales and use tax rate on sales of non-food items from 4% to 4.3%. This change resulted in a combined state and local tax rate of 5.3%.