Harnett County begins countywide property reappraisal; notices, appeals windows announced

Speaker 1, a presenter for the Harnett County Tax Department, told residents that the countywide reappraisal is effective Jan. 1 and that Harnett County uses a four-year reappraisal cycle even though state law requires counties to reappraise at least once every eight years.

"Currently, Harnett County has over 80,000 parcels," Speaker 1 said, noting the scale of the project. He said the purpose of the reappraisal is to "reset all values to current market value as of January 1" so the distribution of the overall tax burden is equitable across the county.

The department said the reappraisal project began in January 2024 with data collection and included field visits to improved commercial and residential properties to verify physical characteristics as part of a mass-appraisal process. Staff emphasized that market values are set by buyer and seller choices in the marketplace and that the tax department does not create market value.

You can expect notices of value change to be mailed in mid-March, Speaker 1 said. The office will begin accepting appeals in March and continue to accept them through May 8, 2026, at 5:00 p.m.; appeals will be heard through Nov. 30 by the local Board of Equalization and Review. Tax bills are scheduled to be mailed in August 2026 after taxing jurisdictions set rates during their budget process.

The presentation included multiple sales examples from across townships to show how market changes vary geographically and by property type. Staff advised property owners to review their parcel data (for example, via the county GIS viewer), compare assessed values with recent sales of similar properties, and assemble supporting evidence—photos, sale documentation, or a recent fee appraisal from 2024–25—if they plan to file an appeal.

Speaker 2 read an excerpt from the N.C. Department of Revenue appeals handbook and said that while the statutes do not require an informal appeal, most counties allow taxpayers to request a change from the assessor before the county Board of Equalization and Review convenes. Speaker 2 reiterated that county staff may, for good cause, change an appraisal prior to the first board meeting and that written notice of any such change will be sent to the taxpayer's last known address.

The county also summarized tax-relief programs: seniors age 65 or older with 2025 income under $38,800 who own and reside in their homes may be eligible for up to a 50% reduction in tax value if they apply by June 1; disabled persons may qualify under similar rules with physician certification of disability; and disabled veterans may be eligible for a $45,000 value exclusion pending verification through the local Veterans Affairs office. Speaker 1 reminded residents that appeals must be based on the property's market value, not on tax affordability or service levels.

The county provided next steps and contact information for questions and for requesting mailed forms.