All cities and counties in Virginia have a personal property tax. Cumberland County taxes:
Business furniture, equipment, machinery and tools
Vehicles (cars, trucks, buses, motorcycles, motor homes)
Effective 2007, the county vehicle license fee is included in the personal property tax bill which is due by November 15.
Late Filing Penalty
Your 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, whichever is greater. Just sign and return the filing form(s) by March 1 to avoid penalty.