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.
Any adjustment request must be made at the time of filing your personal property form by March 1, (i.e. junk vehicle, wrecked vehicle, high mileage). Proof of such adjustment must be submitted with your request. Examples of such proof are:
Any adjustments from the previous year are not carried forward. File by March 1 in order for your request to be processed for the upcoming tax bill.
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.
Questions regarding the assessed value of vehicles may be directed to (804) 492-4280.