Harnett County Listing/Billing Department

Mary Harper, Tax Listing Supervisor

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:

Boats, boat motors, airplanes (including ultra-lites), four-wheelers, three-wheelers, jet-ski's, unlicensed motor vehicles, single-wide mobile homes, double-wide mobile homes (double-wide mobile homes are listed as real estate if it is located on the homeowners land).

The deadline to list these items is January 31st. If January 31st falls on a weekend the listing period is extended to the first working day of February. 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 not to be penalized for late listing.

If a taxpayer is sixty-five years old or older or permanently disabled, they should read Elderly/Disability Exemption under Programs.

For new residents of Harnett County who have personal property that is required to be listed you will need to call or stop by our office to request a listing form. Once you have listed the property the first year you will then be on our mailing list and we will automatically mail you a listing form each year.

Military personnel that are residents of another state must provide our office with a current LES in order to be exempt from paying property tax on personal property in Harnett County. Please note that the exemption can not be given on real estate property taxes.

Motor Vehicles

Motor Vehicle taxes are due on the first day of the fourth month following the date the registration expires or on the first day of the fourth month following the last day of the month in which the new registration is applied for.

If this bill is not paid within 30 days, interest will be added (5% for the first month, 3/4% for each additional month). If the bill is not paid within 4 months, a "block" will be placed on the tag so that it cannot be renewed the following year until all unpaid taxes have been collected.

Once your licensed tag has been "blocked" payment must be submitted in cash; no checks will be accepted. Once the bill is paid in full our office will then remove the "block" and you may renew your tag through DMV.

The value of this bill may be appealed to the Assessor within 30 days of the billing date. A taxpayer who wishes to appeal the value must pay the taxes when due.

Effective December 5, 2001, if a vehicle is sold or destroyed, the taxpayer must make the request for refund within one year from the date of the surrender of license plates to DMV.

If a license plate was turned in to DMV before December 5, 2001, refund must be applied for within 120 days of plate turn-in. The law and date on this changed on December 5, 2001.

The pro-ration of motor vehicle taxes can only occur when the following three conditions are met:

1) The owner must transfer the vehicle to a new owner;

2) The plates must be surrendered to the DMV;

3) The receipt from the surrender of the plates (FS-20) must be presented to the collector within 120 days from the surrender of plates.