Commissioner of the Revenue

Online Services

The Commissioner of the Revenue's office is proud to introduce the following services, now available online:


The Commissioner of the Revenue is a state constitutional officer as set forth in the Constitution of Virginia and is the chief assessing officer of the local government. It is an elected position for a four-year term and serves the taxpayers as well as the County.


Some of the taxes processed, which generate revenue for Cumberland County, include:

  • Bank franchise tax
  • Business license tax
  • Excise tax
  • Personal property tax
  • Public service corporation tax
  • Real estate tax
  • Any other taxes that fall within the guidelines of the state and local tax codes

State Income Tax, including estimated income tax processing, is also a function of the office. Another responsibility of the commissioner of revenue is to administer tax programs such as the Land Use Program, Tax Relief for the Elderly and Permanently Disabled program, Disabled Veteran's Tax Exemption, and any other programs that Cumberland County adopts.


The Commissioner's Office also provides statistical information to other county offices necessary for the formulation of budgetary income projections.


The State Code of Virginia regulates the Commissioner of the Revenue's Office. The responsibility of the Office is to uphold the Constitution and the laws of Virginia. The scope of the work administered and processed and the taxes assessed by the Commissioner of the Revenue's Office is extremely broad and complex. This office plays a vital role in the multitude of services offered to taxpayers at the local level.

If you have questions, contact or visit our office. We are here to serve you!

Mission Statement

To provide efficient and effective assistance to Cumberland County citizens with quality service in meeting their tax responsibilities, by applying Virginia and Cumberland County tax laws with integrity and fairness.

Elected Officials

Please use the following links as a helpful resource for finding additional information regarding our pertinent elected (state and federal) officials:

United States House and Senate

Virginia General Assembly