The Harnett County Tax Department will begin accepting listings of personal property, business personal property, and improvements to real property on January 3, 2022. The deadline for filing a listing without penalty is January 31, 2022.
North Carolina law requires all residents to list all taxable personal property owned as of January 1 of each year. Per North Carolina General Statute 105-296(c), the regular listing period is January 1 through January 31. If the regular listing period begins or ends on a day other than a business day, the time period for such filing shall be extended through the next business day.
The listing period for 2022 will begin Monday, January 3, 2022, and end Monday, January 31, 2022, at 5 p.m. Harnett County allows electronic listing of personal and business property. Electronic listing forms and procedures are located on the Harnett County Tax Department website at www.harnett.org/tax.
- Personal property that should be listed by the owner includes items such as unlicensed vehicles, mobile homes, boats, boat motors, jet skis, snow mobiles, ATVs, aircraft (including Gliders and ultralites), and golf carts.
- Vehicles that are currently licensed through the North Carolina Department Of Motor Vehicles do not need to be listed unless they have multi-year tags.
BUSINESS PERSONAL PROPERTY
- Business personal property that should be listed by the owner include items such as equipment, farm equipment (including poultry and hog house equipment), furniture and fixtures, computers, leasehold improvements, supplies, and vehicles with IRPs (international registration plates) that are used in connection with a business or used for the production of income.
- If you listed personal property or business personal property during the 2021 listing period, you should receive a listing form in the mail showing what you previously listed. It is your responsibility to make corrections to this form by adding new items you have purchased and/or deleting items that you no Longer own.
- If you do not receive a listing form or if you have not previously listed, please contact the Harnett County Tax Department at 910-893-7520 for assistance.
- Real property owners in the county are not required to list their land since the county is on a permanent listing system for real property.
- Any improvements to the land or any improvements to an existing building on the land should be listed by the owner.
Some Harnett County Residents may be eligible for an exclusion or exemption for their 2022 property taxes. All exclusions and exemptions require application approval and may be subject to other qualifications.
EXCLUSION & EXEMPTION PROGRAMS
- Elderly/Disability Exclusion: North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1st preceding the taxable year for which the benefit is claimed:
- Owner must be at least 65 years of age or is totally and permanently disabled.
- Owner has an income for the preceding calendar year of no more than thirty-one thousand nine hundred dollars ($31,900).
- Owner is a permanent Harnett county resident.
- The deadline to apply with the tax department for this exclusion is June 1, 2022.
- Circuit Breaker Exclusion: If you are at least 65 years of age or totally and permanently disabled, have owned and occupied the property as your permanent residence for at least five (5) years, and your income for the preceding calendar year was no more than forty-seven thousand eight hundred fifty dollars ($47,850), you might be eligible for this exclusion. The deadline to apply with the tax department for this exclusion is June 1, 2022.
- Disabled Veterans Exclusion: Veterans who are permanently disabled due to a 100% service connected disability may qualify to have up to forty-five thousand dollars ($45,000) in appraised value of their permanent residence excluded from taxation. The deadline to apply with the tax department for this exclusion is June 1, 2022.
- Exemptions: The deadline to apply for an exemption on properties that may be eligible based on the property being owned by a qualifying owner and exclusively used for educational, scientific, literary, charitable, or religious purposes is January 31, 2022. If you think your property may qualify for exemption for one of these reasons or for other reasons set forth in the North Carolina General Statutes, contact Harnett County Tax Department at 910-893-7520. The deadline to apply with the tax department is January 31, 2022.
- Present Use Valuation: If you have at least ten (10) acres in agricultural production, five (5) acres in horticultural production, or twenty (20) acres in forestry production, you may be eligible for the present use valuation program. The deadline to apply for this program is January 31, 2022.
For all 2022 personal property and real property listings, solid waste fees will be included in your 2022 property tax bill. These solid waste fees are applied to all improved residential and commercial properties. This includes properties that are otherwise exempt from taxation.
According to North Carolina General Statute 105-308, “every person in whose name any property is to be listed under the terms of this subchapter shall list the property with the assessor within the time allowed by law on an abstract setting forth the information required by this subchapter. In addition to all other penalties prescribed by law, any person whose duty it is to list any property who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a class 2 misdemeanor. The failure to list shall be prima facie evidence that the failure was willful.”
For more information on the 2022 Property Listing Period, contact Harnett County Tax Department at 910-893-7520 or visit the office, located at 305 W. Cornelius Harnett Blvd., Suite 101, in Lillington.