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.