Harnett County,
North Carolina

Tax Department 

Business Personal Property Department

Jenny Harrop, Deputy Tax Administrator / Real Property Supervisor
Sherry Lockamy, Business Property Listing Clerk

Business Personal Property is required to be listed with the Harnett County Tax Listing Department beginning on January 1 of each year. The items that are required to be listed are as follows:

Machinery and Equipment, Office Furniture, Computer Equipment, Supplies, Leasehold Improvements,
Construction in Progress, Expensed Items, Farm Equipment, any other business equipment and unregistered
vehicular equipment including mobile homes, watercraft, or aircraft.

The deadline to list these items is January 31st. A 10% late listing penalty will be charged if property is not listed within this listing period. Not receiving a listing form is not a valid reason to not be penalized for late listing.

If you are unable to file by the January 31st deadline, an extension of time to list may be obtained by sending a written request showing ‘good cause’ to the tax office by January 31st.

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