Cumberland County, Virginia Tax Rates
Cumberland County's real estate tax rate was $0.600 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. Real estate is assessed at 100% fair market value and billed in two halves - the first half is due June 15 and the second half is due November 15. The general personal property tax rate was $4.500 per $100, the Machinery and Tools rate was $3.750 per $100, and the county levies no Merchants' Capital tax ($0.000). Combined sales tax is 5.3%. Cumberland is a rural Piedmont county with the James River along its northern boundary; the county seat, Cumberland (Cumberland Court House), is an unincorporated community. Verify current adopted rates with Cumberland County before making financial decisions.
Rates verified May 2026. See our methodology for sourcing and update cadence.
Key Takeaways
- County real estate tax rate: $0.600 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
- Real estate is assessed at 100% fair market value as of January 1 each year; the most recent general reassessment was effective January 1, 2024 (Cumberland County Commissioner of the Revenue).
- Real estate is billed in two equal installments: first half due June 15, second half due November 15 (verified with the Cumberland County Commissioner of the Revenue).
- No incorporated town lies wholly within Cumberland County. The county seat, Cumberland (Cumberland Court House), is unincorporated. The only incorporated town presence is the small Cumberland-side portion of the Town of Farmville, a cross-county town shared with Prince Edward County.
- No Cumberland County district levies appear in Virginia DOT TY2025 Table 4. Properties countywide pay only the county rate (plus the Farmville overlay where a parcel sits inside the Cumberland-side town limits).
- General personal property tax rate: $4.500 per $100 (TY2025 per DOT). The Virginia DOT notes that vehicles may be classified as a separate class and taxed at a different rate. Confirm the current personal use vehicle rate with the Cumberland County Commissioner of the Revenue.
- PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. The annual relief percentage is set by the county and changes each year. Contact the Commissioner of the Revenue for the current-year rate.
- Sales tax: 5.3% - Cumberland County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
- County Machinery and Tools tax: $3.750 per $100; Merchants' Capital tax: $0.000 (TY2025 per DOT) - Cumberland substituted Business Tangible Personal Property for Merchants' Capital under Code of Virginia § 58.1-3508.1, like most Virginia counties.
- Adjacent live county pages: Prince Edward County (southwest - shares the cross-county Town of Farmville; published in the same batch), Buckingham County (northwest), and Appomattox County (west).
- Cumberland County was formed in 1749 from Goochland County and named for Prince William Augustus, Duke of Cumberland. Cumberland State Forest and Bear Creek Lake State Park are within the county.
- Personal property tax due dates: verify current dates with Cumberland County. Personal property dates may differ from the real estate June 15 / November 15 schedule.
Cumberland County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.600 | Assessed at 100% fair market value; due June 15 and November 15; Farmville overlay (+$0.220) inside the Cumberland-side town limits |
| General Personal Property | $4.500 | Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue |
| Machinery and Tools | $3.750 | County levy; no town overlay (Farmville M&T overlay is $0.000) |
| Merchants' Capital | $0.000 | Cumberland uses Business TPP instead, under § 58.1-3508.1 |
| Sales Tax | 5.3% (4.3% state + 1.0% local; not in a regional transportation district; qualifying groceries 1.0%) | |
Rates from Virginia DOT Local Tax Rates Survey TY2025 (Tables 1 and 3). Real estate due dates and assessment method verified directly with the Cumberland County Commissioner of the Revenue.
Real Estate Tax
Rate, Assessment, and Due Dates
Cumberland County's real estate tax rate was $0.600 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey Table 1 (County Levies). The rate is set annually by the Cumberland County Board of Supervisors.
Cumberland County assesses real estate at 100% fair market value, as required by Code of Virginia § 58.1-3201, with January 1 as the assessing date. The most recent general reassessment was effective January 1, 2024; the Commissioner of the Revenue maintains real estate records in the years between reassessments. Real estate is billed in two equal installments: the first half is due June 15 and the second half is due November 15.
Cumberland County does not appear in DOT Table 4 (County District Levies), so there are no countywide sanitary, transportation, or special-service district levies. Outside the Cumberland-side limits of the Town of Farmville, parcels pay only the $0.600 county rate.
Verification note: The county rate is from the Virginia DOT Local Tax Rates Survey (tax year 2025); the assessment method and due dates were verified directly from cumberlandcounty.virginia.gov. Verify the current adopted rate with the Cumberland County Commissioner of the Revenue.
The Town of Farmville (Cross-County Town)
Cumberland County has no incorporated town wholly within its borders. The only incorporated town presence is the small northern portion of the Town of Farmville, which straddles the Prince Edward/Cumberland county line. Farmville's main body, its commercial center, and its county-seat status belong to Prince Edward County; only a small part of the town extends north across the Appomattox River into Cumberland.
The Virginia DOT TY2025 Table 3 lists a single Farmville row flagged "P. Edward, Cumberland", meaning the same town overlay applies on either county side, with each county's base rate underneath.
| Town | Real Estate | Tangible Personal Property | Machinery & Tools | Merchants' Capital |
|---|---|---|---|---|
| Farmville (cross-county; Cumberland portion) | $0.220 | $1.500 | $0.000 | $0.000 |
Combined real estate rate inside the Cumberland-side limits of Farmville: $0.600 (county) + $0.220 (town) = $0.820/$100. Because Cumberland's $0.600 base is higher than Prince Edward's $0.390 base, a Farmville parcel on the Cumberland side pays a higher combined real estate rate than one on the Prince Edward side (where the combined rate is about $0.620). Verify current town rates with the Town of Farmville before making financial decisions.
Exemptions and Relief Programs
Cumberland County offers tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the Cumberland County Commissioner of the Revenue for current eligibility thresholds and procedures.
Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction) and the Cumberland County Commissioner of the Revenue (direct verification).
Vehicle Personal Property Tax
Rate and Assessment Method
Cumberland County's general personal property tax rate was $4.500 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Inside the Cumberland-side limits of Farmville, a town TPP overlay of $1.500 applies on top of the county rate. Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide as of January 1 of the tax year.
Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Cumberland County may differ from the $4.500 general rate. Contact the Cumberland County Commissioner of the Revenue to confirm the rate that applies to your vehicle.
PPTRA Relief
Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. Cumberland County calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the county. This percentage changes each year. For a deeper explanation of how PPTRA works, see our Virginia PPTRA explained guide.
PPTRA percentage pending official confirmation. Contact the Cumberland County Commissioner of the Revenue (804-492-4280) or visit cumberlandcounty.virginia.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.
Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).
Machinery, Tools, and Merchants' Capital
Cumberland County levies a Machinery and Tools tax of $3.750 per $100 of assessed value for tax year 2025 per Virginia DOT. The county levies no Merchants' Capital tax ($0.000): like most Virginia counties, Cumberland substituted a Business Tangible Personal Property tax for the older Merchants' Capital tax under Code of Virginia § 58.1-3508.1. Businesses selling tangible personal property at retail or wholesale in Cumberland County should contact the Commissioner of the Revenue for Business TPP filing requirements and the assessment methodology.
Source: Virginia DOT Local Tax Rates Survey TY2025 Table 1 (pdfplumber extraction).
Sales Tax
Rate and Composition
The combined sales tax rate in Cumberland County is 5.3%. Cumberland County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no 0.7% regional levy applies. The standard Virginia statewide rate applies countywide.
| Component | Rate |
|---|---|
| Virginia state rate | 4.3% |
| Local rate | 1.0% |
| Combined rate | 5.3% |
Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate. Adjacent live county pages at the same 5.3% rate: Prince Edward County (southwest), Buckingham County (northwest), and Appomattox County (west).
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Geography and Context: James River Piedmont
Cumberland County sits in the Piedmont of central Virginia, between Farmville and the western edge of the Richmond region, with the James River forming its northern boundary (across the river lies Goochland County). The county was formed in 1749 from Goochland County and named for Prince William Augustus, Duke of Cumberland, a son of King George II. The county seat, Cumberland - also known as Cumberland Court House - is an unincorporated community centered on the historic Cumberland County Courthouse.
Cumberland is a rural, heavily forested, and agricultural county. Cumberland State Forest (more than 16,000 acres) and Bear Creek Lake State Park, which sits within the state forest, are the county's defining public lands. The county is part of the Farmville-anchored region marketed as the "Heart of Virginia."
Disambiguation: Cumberland County, Virginia is NOT the same as the city of Cumberland, Maryland, nor the several other Cumberland Counties in states such as North Carolina, Pennsylvania, Maine, and New Jersey. It is also unrelated to the Cumberland Gap, which is in far southwestern Virginia (Lee County). There is no incorporated "Town of Cumberland" - the county seat is unincorporated.
Adjacent jurisdictions: Buckingham County (live; northwest), Appomattox County (live; west), Prince Edward County (live; southwest - shares the cross-county Town of Farmville; published in the same batch), unbuilt Powhatan County (east), unbuilt Amelia County (southeast), and unbuilt Goochland County (northeast, across the James River).
Central-Southern Piedmont Cluster Context
Cumberland County and Prince Edward County (published in the same batch) complete the central-southern Piedmont triangle around live Appomattox, Buckingham, and Charlotte. Cumberland is the smaller, more rural partner: its $0.600 real estate rate is mid-range for the cluster (Charlotte $0.620, Buckingham $0.600, Appomattox $0.630), and unlike several of its neighbors it levies no Merchants' Capital. What makes Cumberland distinctive is its verified billing detail - 100% fair-market-value assessment with real estate due June 15 and November 15 - and its shared county seat: the Town of Farmville straddles the Cumberland/Prince Edward line, so the two counties are linked by a single cross-county town.
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: the Cumberland County personal use vehicle rate may differ from the $4.500 general TPP rate published by DOT - confirm with the county before relying on the estimate.
LiveVirginia Property Tax Calculator
Estimate your Cumberland County annual real estate tax based on assessed value. Inside the Cumberland-side limits of Farmville, add the $0.220/$100 town overlay.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Cumberland County at the 5.3% General Virginia rate.
LiveOther Virginia Jurisdictions
Cumberland County is in the central Piedmont of Virginia. Compare adjacent live jurisdictions:
- Prince Edward County (same publish sequence - shares the cross-county Town of Farmville; Longwood University)
- Buckingham County (adjacent northwest - James River boundary, Carter G. Woodson birthplace)
- Appomattox County (adjacent west - Appomattox Court House NHP)
- Charlotte County (nearby south - Patrick Henry's Red Hill)
- City of Lynchburg (regional center to the west)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Cumberland County - Commissioner of the Revenue
Official source for Cumberland County real estate tax rates, assessment method, real estate due dates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules. Commissioner of the Revenue phone: 804-492-4280.
cumberlandcounty.virginia.gov -
Virginia Department of Taxation - Local Tax Rates Survey TY2025
Official statewide survey of real estate, tangible personal property, machinery and tools, and merchants' capital tax rates for all Virginia localities. Includes Cumberland County in Table 1 (County Levies) and the cross-county Town of Farmville in Table 3 (Town Tax Rates). Cumberland has no entries in Table 4 (County District Levies).
tax.virginia.gov/local-tax-rates -
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region.
tax.virginia.gov/retail-sales-and-use-tax -
Code of Virginia § 58.1-3201 - Real Estate Assessment at Fair Market Value
Statutory requirement that Virginia real estate be assessed at 100% fair market value.
law.lis.virginia.gov - § 58.1-3201 -
Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
Statutory authority for Virginia's vehicle personal property tax relief program.
law.lis.virginia.gov - PPTRA statutory reference
Tax rates are sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation; the real estate assessment method and due dates were verified directly from the Cumberland County Commissioner of the Revenue. Rates change annually - verify current figures with Cumberland County before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Cumberland County property tax rate?
Cumberland County's real estate tax rate was $0.600 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey, with real estate assessed at 100% fair market value. Inside the small Cumberland-side portion of the Town of Farmville (a cross-county town shared with Prince Edward), a $0.220 overlay applies for a combined $0.820. Verify the current adopted rate at cumberlandcounty.virginia.gov.
When are Cumberland County real estate taxes due?
Cumberland County bills real estate taxes in two equal installments: the first half is due June 15 and the second half is due November 15, per the Cumberland County Commissioner of the Revenue. Real estate is assessed as of January 1 each year at 100% fair market value; the most recent general reassessment was effective January 1, 2024. Personal property due dates may differ - contact the county to confirm.
What is the Cumberland County vehicle personal property tax rate?
Cumberland County's general personal property rate was $4.500 per $100 of assessed value for tax year 2025 per the Virginia DOT survey. The personal use vehicle rate may differ because Virginia localities can classify vehicles as a separate property class. PPTRA state relief applies on the first $20,000 of assessed value. Contact the Cumberland County Commissioner of the Revenue (804-492-4280) to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Cumberland County?
The combined sales tax rate in Cumberland County is 5.3% (4.3% Virginia state + 1.0% local). Cumberland County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies.
Does Cumberland County have any incorporated towns?
No incorporated town lies wholly within Cumberland County. The county seat, Cumberland (Cumberland Court House), is an unincorporated community. The only incorporated town presence is the small northern portion of the Town of Farmville, a cross-county town whose main body and county-seat status belong to Prince Edward County. The DOT lists one Farmville row flagged "P. Edward, Cumberland" (RE +$0.220, TPP +$1.500); on Cumberland's higher $0.600 base, a Farmville parcel in Cumberland pays a combined $0.820 real estate rate.