Registered Motor Vehicles
Registered motor vehicles are valued at retail for their true value in money. This is the sales price of a vehicle purchased from a dealership. Values cannot be adjusted based on wholesale, trade-in, blue book, internet valuation sites, or private party asking prices. Appeals must be filed within 30 days of the date taxes are due.
To file an appeal, submit a Motor Vehicle Appeal, including any supporting documentation that will assist us in reviewing the appeal. The owner must pay the taxes when due and a full or partial refund will be issued if the appeal is decided in the owner’s favor.
Personal Property
Personal property, such as aircraft, watercraft, mobile homes, unregistered motor vehicles, and farming and business equipment, is reappraised every year. Appeals must generally be filed within 30 days of the date of the bill or discovery notice.
To appeal the tax value of your personal property, please submit a Personal Property Appeal form, including any supporting documentation that will assist us in reviewing the appeal.
Real Property
North Carolina law requires all counties to reappraise real property every eight years. Cumberland County real estate values for the 2024 tax year reflect the market value as of the most recent countywide revaluation which was effective January 1, 2017.
At this time appeals are not being accepted as the Board of Equalization and Review adjourned from accepting any real property appeals on May 22, 2024.
Cumberland County is currently preparing for the next countywide revaluation which is scheduled for January 1, 2025.