Harnett County, North Carolina
 
Tax Department 
 
Harnett County Real Estate Department

APPRAISALS

Tami Botello, Chief Appraiser

It is the job of the Appraisal Department to appraise all real property in the county at fair market value. We are also required by law to reappraise real property at least once every eight years.

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.

REVALUATION

Boyd Beasley, Revaluation Coordinator

The Harnett County Assessors Office is required to reappraise real property at least once every eight years.

Property values change over time and must be adjusted periodically to maintain balance and equity. Real property values usually increase over time, however, not all property increases at the same rate.

It would not be accurate to appraise property at its most recent sale price, because not all sales are true market sales. Property that is sold to family members, friends, etc. are not always sold for the actual market value. For example, a home may sell for less if the owner is moving and needs to sell the property quickly. However, a home may sell for a higher amount to a new owner who is moving form a different county where property values are higher. By analyzing all recent sales we are able to take into consideration unusual circumstances and develop an uniform schedule of values. The schedule of values insures that each parcel of real property will be treated the same.

Real property valuations may be appealed annually to the Board of Equalization and Review. The Board begins its deliberations in April and continues until all appeals have been heard. Properties must be appealed before the board adjourns. The adjournment date is published in the newspaper. Appeal forms may be obtained from the Harnett County Assessors Office.

2009 Property Tax Revaluation Schedule of Values Procedures

2009 Property Tax Revaluation Present Use Schedule of Values