Tax Department

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Real Property Division

It is the responsibility of the Real Property Division to value all real property in the County at fair market value. Harnett County currently has more than 73,000 parcels. We use a CAMA system (Computer Assisted Mass Appraisal) for tax assessment.

Real Property includes land and improvements on the land such as: houses, double-wide mobile homes (double-wide mobile homes are listed as real estate if it is located on the homeowners land), carports, garages, sheds, poultry houses, swine houses, swimming pools, etc.

Real property is automatically listed every year. Therefore, a listing form will not be mailed annually. However, it is the responsibility of the taxpayer to notify the Assessors Office of any changes to real property including new structures and additions. Our real property appraisers visit property sites to pickup new construction year round and generally work from Building Permits issued by the County or Municipality's permitting office. Structures are assessed based on the percent completed as of January 1st of each year. If a structure is started and completed after January 1st, the current tax bill would not include the value of the structure. In the event that your property taxes are escrowed and paid by your mortgage company, you will still receive a copy of the tax bill. Taxpayers are encouraged to review the value listed on their bills and if you have any questions, feel free to contact our office at 910-814-6920.

Present-Use Value Information

The NC Legislature enacted a program entitled "Land Use Program" which allows for reduced tax values for individually owned property involved in agricultural, horticultural or forestry management.

For more information and forms for the PUV program visit our PUV webpage (click here).

Real Property Exemptions / Exclusions

To obtain information on the various exemptions and exclusions or to apply online visit our Exemptions / Exclusions webpage (click here).

Real Property Reappraisal

Harnett County, as well as all other counties in the State of North Carolina, are required to reappraise all real property at least once every 8 years, G.S. 105-287. Harnett County's last reappraisal was effective January 1, 2022. On the recommendation of the NC Department of Revenue, the Harnett County Board of Commissioners adopted a resolution to move to a four-year reappraisal cycle. Our next reappraisal is currently scheduled for January 1, 2026.

The Reappraisal process, also known as Revaluation, is designed to update all real property values to reflect its most current market value as of January 1, of the reappraisal year. Once these values have been established they will be maintained until the next reappraisal.

In order to establish these values, we use many resources including but not limited to the following: onsite inspections of the property, zoning and soil classifications, review of fee appraisals, deeds, market sales, aerial and street view photography as well as working with independent appraisal contractors. This process takes about 2-3 years of intense research to complete.

Reappraisal is always a challenge, because the goal is to appraise tens of thousands of properties all at one time, and in a way that is fair and equitable to all property owners. We strive to follow established industry standards for mass appraisal; however, we recognize that there will be situations where the mass appraisal approach may produce an estimate of value that seems high or low for an individual property. We are committed to working with all property owners to ensure that every property is appraised at a reasonable estimate of its January 1, 2026 market value.

If you have any questions or concerns, feel free to contact our office at 910-814-6920.