2026 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.
True Market Value
- G.S. 105-283: “All property, real and personal, shall as far as practicable be appraised or valued at its true value in money.”
- True value in money is “the price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used.”
- The Tax Department does not create market value. Rather, we analyze market sales to determine market patterns and trends in different locations. Market value is set by the choices of buyers and sellers in the marketplace.
- The county reappraisal studies sales to update rates for all building and structure types, land codes and market factors for individual neighborhoods and rural regions. This allows for fair and equitable valuation for all owners based on their specific property and location in the current market.
- Properties and sales are analyzed to determine current property conditions, market areas and typical sale prices.
Appraised Value vs Tax Rates
- Appraised value and tax rates are two separate concerns.
- The Tax Department evaluates market activity to determine appraised value, or market value.
- The tax rate is determined by the county jurisdictions based on their budget needs.
- The appraised value is established well before the tax rate is set and is totally independent of the tax rate.
- The amount of the tax bill cannot be determines until the tax rate is set.
Value Notices
- Change of value notices will be mailed to each property owner at their last known address.
- They are expected to be mailed by mid-March 2026.
- Property owners should follow the instructions and adhere to the deadlines, included on the value notice, if they wish to appeal the appraised value.
- If a property owner not receive the value notice by the beginning of April, they should reach out to the Harnett County Tax Department at taxinfo@harnett.org or 910-814-6920.
- You must appeal by 5pm on May 8, 2026 to be considered.
The Value Appeal Process
3 Steps to Appeal
- Review: Review the information we have on file for your property and report any outdated or incorrect information to us. Property record cards for each parcel are available via the GIS Viewer - to access this system click here.
- Compare: Compare your property value with the sale prices of similar properties using our free online service.
- Appeal: If all information is up to date and you still disagree with the assessed value, you can file an appeal with the Board of Equalization and Review (BOER) and schedule a hearing. After the BOER hears your appeal, you will receive written notification of your property value in the mail. You must appeal by 5pm on May 8, 2026 to be considered.
How to Support Your Appeal
-
Useful documentation includes:
- Comparable sales or comparable sale reports from the property owner, the county’s online sales database or a real estate professional. Comparable sales should be prior to January 1st 2026. To use the county's comparable sales application click here.
- Pictures showing the property’s inner and outer features and condition, including any upgrades
- Optional: A copy of a recent fee appraisal for the property, such as one done in connection with the purchase or refinance of the property.
- Data errors and out-of-date information about your property can be managed quickly. Our staff members are here to help if you need to correct, update, or verify your property information.
- Appeals must be based on value, not on the change in value or what the expected tax increase might be.
- Please note having the information ready to fill out the appeal form and submit with supporting documentation aids in efficient processing during the informal review process.
Appeal Forms
Value appeals for the 2026 Reappraisal can be submitted in the following way:
- Online: Complete the online form and attach any documentation using the appeal form, click here.
- By Mail: Print an appeal form (click here), or contact the Tax Department to have one emailed or mailed to you, and submit by mail with any supporting documentation to:
Harnett County Tax Department
305 W. Cornelius Harnett Blvd
Suite 101
Lillington, NC 27546
- In-Person: Printed appeal forms are available at the Tax Department and completed forms with supporting documentation can be submitted in-person during office hours at:
Harnett County Tax Department
305 W. Cornelius Harnett Blvd
Suite 101
Lillington, NC 27546
-
All appeals must be submitted online or in writing by 5:00p.m. on May 8, 2026.
For Personal Property Mobile Home Assessment, see our personal property page - click here.
If you have any questions or concerns, feel free to contact our office at 910-814-6920.
2026 Reappraisal Informational Presentation (Click here)