Personal property taxes are due once a year on November 15th. Personal Property tax for Cumberland County is filed on Form 762, Return of Tangible Personal Property. All residents and businesses within the County on January 1, must file a personal property return with the Commissioner of Revenue’s office on or before March 1st to avoid a 10% late filing fee imposed by ordinance. Individuals must declare all vehicles , motorcycles, recreational vehicles, boats, trailers, campers, planes and mobile homes.
Only those individuals and businesses located in Cumberland County as of January 1 (of the tax year) will be taxed. If you move out of Cumberland County after January 1 ( of the tax year) you will be liable for the full year tax to Cumberland County since Cumberland County does not prorate personal property taxes.