To apply for your license, please perform the following steps in the order in which they are presented.
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Filing Personal Property Tax Returns
The personal property filing form for vehicles must be filed annually on or before March 1. Filing forms for other property (i.e., machinery, tools and business property) are mailed separately and are also due on or before March 1 of each year. If you do not receive a form, please call (804) 492-4280 or write Julie A. Phillips, Commissioner of the Revenue, PO Box 77, Cumberland, VA. 23040 or e-mail the office at email@example.com
A 10% penalty or $10, whichever is greater, will be assessed on all returns (personal property, business personal property) filed after the due date. New residents and current residents who purchase new or replacement vehicles have thirty (30) days from the date they move into Cumberland County or the date of purchase to register their property. It is necessary to provide the Title, State Registration, or bill of sale when registering vehicles.
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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.
******************** IMPORTANT ********************
ANY ADJUSTMENT REQUEST MUST BE MADE AT THE TIME OF FILING YOUR PERSONAL PROPERTY (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: oil change receipt, last state inspection slip, repair bill, detailed mileage log, junked DMV title, and police accident report. ANY ADJUSTMENTS FROM 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 $$$$$$$$$$--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 filing form by March 1 to avoid penalty.
Questions regarding the assessed value of vehicles may be directed to (804) 492-4280.
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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.
1. 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?
2. Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax Purposes?
3. Is the cost of the vehicle expenses pursuant to Section 179 of the Internal Revenue Service Code?
4. Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
5. Is the gross weight of the vehicle over 7500 lbs.?
6. Is the vehicle registered in a business name, Partnership, Corporation, or LLC (Limited Liability Company)?
7. Is the vehicle a Motor Home?
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.
For information about titling vehicles or driver licensing in Virginia, visit the Virginia Department of Motor Vehicles website. For information about other localities visit the State and Local Government on the Net website.
State Income Tax
VA State Income Tax Refunds will now be Direct Deposit or Debit Card Only
Tax Rate Schedule
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. Our office will electronically file your tax return for improved accuracy and faster refund processing.
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.
The staff will complete Virginia Individual Income Tax Returns for Cumberland County residents who visit the office with a copy of their Federal Income Tax return. There is no charge and no appointment is necessary.
Commissioner's Tax Tips
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.
In need of more information?
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%
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.
Cumberland County residents may mail their returns to the following address:
Julie A. Phillips
Commissioner of the Revenue
PO Box 77
Cumberland VA 23040
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Commissioner's Tax Tips
Below are a few tips for filing an error-free return and ways to pay your lowest tax:
- Be sure to print your name, address, social security number and birthdate on your return.
- Attach all required Virginia Schedules (Schedule ADJ, Schedule CR and Schedule OSC) and a copy of each Federal return (1040), as well as each Federal Schedule C, E or F filed with your Federal Return.
- Attach a copy of each Wage and Tax Statement (Forms W-2 or INC, W-2G, and 1099R) or Form INC to your return.
- If you are married, and both of you have income, be sure to complete the Spouse Tax Adjustment Worksheet on Page 10 of your Virginia Resident Instruction Booklet. This may result in a greater refund or lower balance due.
- If you are age 65 or over on January 1 of the current tax year, you qualify for the age deduction for taxpayers age 65 and over. See line 4 of your return.
- Check all math computations.
- If you owe tax, attach a check or money order to your return made payable to: Virginia Department of Taxation.
- Sign your return. If you are filing a joint or combined return with your spouse, both of you must sign.
- Choose Debit Card or Direct Deposit for your refund. Fill in the bank account information for Direct Deposit.
- Put the correct amount of postage on your envelope. If your income tax return is sent back to you by the post office due to insufficient postage, you are liable for penalties and interest if the postmark on the re-mailed return is after the due date.
- FILE EARLY!
Avoid these mistakes!
- List your FEDERAL ADJUSTED GROSS INCOME on Form 760, Line 1, NOT your total wages or Federal Taxable Income. This figure should be taken from Federal Form 1040- Line 34, Form 1040A- Line 21 or Form 1040EZ- Line 4.
- Form 760, Line 1 must be your Federal Adjusted Gross Income. You can only subtract a State Income Tax Refund or overpayment credit on Form 760, Line 6, if this amount is already included in your Federal Adjusted Gross Income on Form 760, Line 1.
- List the proper credit amount for CHILD & DEPENDENT CARE EXPENSES. This is the amount on which your Federal percentage was based, NOT the Federal Credit amount. (Form 1040, Form 2441- Line 6 or Form 1040A, Schedule II- Line 11).
- Be sure to include your VIRGINIA STATE tax withheld from Box 18 on your W-2 form(s) and not your Federal withholdings or Social Security Tax withheld.
- If you file a Federal Schedule C or CEZ, be sure to attach the schedule to your return.
- Virginia Itemized Deductions on Form 760, Line 10 should reflect Federal Schedule A, Line 28 less Line 5. (If Federal Adjusted Gross Income is over $139, 500, your Itemized Deductions may be limited. If these deductions were limited on your Federal return, they will also be limited on your State return. Please refer to the worksheet on page 9 in your State Instruction Booklet).
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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, 2014 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
The property owner must be at least 65 years of age or determined to be permanently or totally disabled by December 31 of the year preceding the tax year for which assistance is requested.
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.
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.
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.
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.
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.
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.
2011 Disabled Veteran Real Estate Exemption
The 2011 General Assembly session exempted real property taxes for 100% Service-Connected Totally and Permanently Disabled Veterans under Virginia Code §58.1-3219. In order to qualify, the veteran or surviving spouse shall file with the Commissioner of Revenue’s office an application supplied by the Commissioner’s Office. Please contact our office at (804) 492-4280 for more information and to request an application.
County reassessment on real estate in Cumberland County is done every four 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 court. The last reassessment was done in 20013, effective January 1, 2014. The next reassessment will be done in 2017, effective January 1, 2018.
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 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 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 new service…a DMV Select office. We offer a wide variety of services, including the following transactions:
• Titling transactions, new and transfers
• Registration transactions, new, transfers, renewals
• Name changes
• Voter registration
• Special license plate ordering, surrender of plates
• Permits including handicap, trip and overload
• Driver and vehicle transcripts
• 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 office is open Monday – Friday, 8:30 am – 4:00 pm. We are unable to process any transactions after 4:00 pm.
Cumberland DMV Select now offers DMV 2 Go services on the following dates:
• January 6, 2014
• April 7, 2014
• July 14, 2014
• October 6, 2014
• January 5, 2015
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 priviliges
• 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!
Helpful DMV links: www.dmvnow.com
Elected Officials - Websites
Please use the following links for as a helpful resource for finding additional information regarding our pertinant elected (state, federal) officials:
United States House & Senate
US Congressman Robert Hurt
US Senator Mark Warner
US Senator Tim Kaine
Virginia General Assembly
Delegate Thomas C. Wright, Jr.
Senator Thomas A. Garrett, Jr.
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