Tax Department

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Prior to the 2026 real property revaluation the tax department noticed a need for process improvements for personal property mobile homes appraisal to resolve an inequity in assessments across property classes.
Mobile homes can be classified as real property based on NCGS 105-273 if they meet certain requirements (residential structure; hitch, wheels and axles removed; placed on permanent foundation; land and home owned by same owner)
Personal property (aircraft, watercraft, permanent tag trailers, business property, mobile homes, etc.) is required by NCGS 105-285 to be assessed annually as of January 1st.
This annual assessment was taking place, however the Schedule of Values, originally established in 1998, used to appraise the properties hads not been revised since its adoption. Meanwhile real property mobile homes are now being assessed on a schedule of values updated every 4 years.
Additionally over the course of the past 20 years there has been a large growth in mobile homes sales prices seen in the market. This has contributed to increasing disparities in equity across the county and completing this reappraisal process has the goal to fix this issue.

G.S. 105-283: “All property, real and personal, shall as far as practicable be appraised or valued at its true value in money.”
True value in money is “the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used.”
The Tax Department does not create market value. Rather, we analyze market sales to determine market patterns and trends in different locations. Market value is set by the choices of buyers and sellers in the marketplace.
The county reappraisal studies sales to allow for fair and equitable valuation for all owners based on their specific property in the current market.

Appraised value and tax rates are two separate concerns.
The Tax Department evaluates market activity to determine appraised value, or market value.
The tax rate is determined by the county jurisdictions based on their budget needs.
The appraised value is established well before the tax rate is set and is totally independent of the tax rate.
The amount of the tax bill cannot be determines until the tax rate is set.

N.C.G.S. 105-317.1 establishes the appraisal elements to be considered for personal property.
For the 2025 Personal Property Mobile Home Reappraisal Schedule of Values the following elements were considered:
- Size (Square Footage)
- Age (Manufactured Year)
- Quality Grade (Construction)
- Condition (Current)
- Type (Singlewide, Doublewide, etc.)

Change of value notices will be mailed to each property owner at their last known address.
They are expected to be mailed by mid-March 2026.
Property owners should follow the instructions and adhere to the deadlines, included on the value notice, if they wish to appeal the appraised value.
If a property owner not receive the value notice by the beginning of April, they should reach out to the Harnett County Tax Department at taxinfo@harnett.org or 910-893-7520.
You must appeal by 5pm on May 8, 2026 to be considered.

Review: Review the information we have on file for your property, which will be included on the value notice. Contact our office at taxinfo@harnett.org or 910-893-7520 with any noted issues.
Appeal: If all information is up to date and you still disagree with the assessed value, you can file an appeal with the Board of Equalization and Review (BOER) and schedule a hearing. After the BOER hears your appeal, you will receive written notification of your property value in the mail. You must appeal by 5pm on May 8, 2026 to be considered.

Useful documentation includes:
- Comparable sales or comparable sale reports.
- Pictures showing the property’s inner and outer features and condition, including any upgrades.
- Optional: A copy of a recent fee appraisal for the property, such as one done in connection with the purchase or refinance of the property.
Data errors and out-of-date information about your property can be managed quickly. Our staff members are here to help if you need to correct, update, or verify your property information.
Appeals must be based on value, not on the change in value or what the expected tax increase might be.
- Please note having the information ready to fill out the appeal form and submit with supporting documentation aids in efficient processing during the informal review process.

Value appeals for the 2026 Reappraisal can be submitted in the following way:

Online: Complete the online form and attach any documentation using the appeal form, click here.
By Mail: Print an appeal form (click here), or contact the Tax Department to have one emailed or mailed to you, and submit by mail with any supporting documentation to:

Harnett County Tax Department
305 W. Cornelius Harnett Blvd
Suite 101
Lillington, NC 27546

In-Person: Printed appeal forms are available at the Tax Department and completed forms with supporting documentation can be submitted in-person during office hours at:

Harnett County Tax Department
305 W. Cornelius Harnett Blvd
Suite 101
Lillington, NC 27546

All appeals must be submitted online or in writing by 5:00p.m. on May 8, 2026.

For Real Property Reappraisal 2026 information - click here.

If you have any questions or concerns, feel free to contact our office at 910-893-7520 or taxinfo@harnett.org.