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 average trade-in value beginning in 2022 (previously clean trade-in value), published in the January Eastern Edition of the J.D. Power Official Used Car Guide (previously NADA).

Any adjustment request should be made at the time of filing your personal property form. Proof of such adjustment should be submitted with your request. Examples of such proof are:

  • Last state inspection slip
  • Oil change receipt
  • Police Accident Report
  • Repair bill


Questions regarding the assessed value of vehicles may be directed to 804-492-4280.