All real estate values are established and are effective on January 1 of the most recent revaluation year. Cumberland County completed its revaluation for of all real estate for the 2025 Tax Year.
Property owners can appeal their real estate values each year.
The deadline to submit an informal appeal for the 2026 tax year ended on February 6, 2026.
Formal appeals to the Board of Equalization and Review are now being accepted. To appeal please submit a Notice of Appeal of Assessment form and be sure to include any evidence to support your appeal. Please submit the signed appeal form with six (6) copies of your documentation.
Please mail completed forms to the address on the top of the form. Appeals may also be received in person at our office or placed in the secure drop box located beside the mailboxes at the back parking lot of the Judge R. Maurice Braswell Cumberland County Courthouse.
Please be sure to include contact information so that an appraiser can reach you to discuss your appeal. Appeals must be received in our office or postmarked on or before the adjournment of the Board of Equalization and Review which is May 20, 2026, at 5:00 pm.