Taxpayers reminded of tax relief programs for qualified property owners

Cumberland County Tax Administration reminds residents about available property tax relief programs for those who qualify. These programs offer assistance to eligible agricultural, disabled, elderly and Veteran property owners.

Present-Use Value Deferment Program

This program allows qualifying agricultural, forestry, horticultural and wildlife conservation properties to be assessed based on their current use rather than market value. Taxes under this program are deferred, not exempted, and remain a lien on the property. Applications for the 2026 tax year must be submitted during the annual listing period (Jan. 1 – 31, 2026). To qualify, properties must meet specific requirements, including:

  • A sound management plan
  • Minimum acreage in production
  • Income thresholds
  • Qualifying ownership

Elderly or Disabled Exclusion Program

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