Personal Property Listing

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

Individual Personal Property - watercraft, aircraft (See aircraft reassessment information here), unlicensed motor vehicles, mobile homes (double-wide mobile homes are listed as real estate if it is located on the homeowners land).

Business Personal Property - items such as machinery, equipment, farm equipment (including poultry and hog house equipment), furniture and fixtures, computers, leasehold improvements, IRP tagged vehicles, and supplies that are used in connection with a business or used for the production of income.

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 the listing period. Not receiving a listing form is not a valid reason for releasing a late listing penalty.

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 form each year for your review.

Individual Personal Property Listing Form (blank form)

 

Business Personal Property Listing Form (blank form)

List Online - Established accounts can list online.  Click here to access the online listing system.

 

Personal Property Assessment 

Listed and discovered personal property is valued by the tax department and tax bills are issued by early August each year.  These tax bills are due by September 1st, if you did not receive a tax bill by September 1st please check online or contact our office.  Property taxes not paid in full by January 5 are considered delinquent and 2% interest is added to the bill for January. An additional ¾% interest is added to the bill each month for any remaining balance as of the first of the month starting in February.

Value Appeal - Per North Carolina General Statute 105-317.1(c), a taxpayer who owns personal property taxable may appeal the value, situs or taxability of the property within 30 days after the date of the initial notice of value. Harnett County does not give separate written notice of the value for personal property, therefore the tax bill serves as notice of the value and the value appeal must be received within 30 days of the bill date.  The 2025 deadline for personal property value appeals is 8/31/2025. Value appeal forms can be submitted in person, by mail, by email, or online using the links below.

Printable Form - Request for Assessors Review for Business Personal Property (click here)

Printable Form - Request for Assessors Review for Individual Personal Property (click here)

Late List Penalty Waiver Request - Per North Carolina General Statute 105-307 property must be listed with the assessor within the time allowed by law and failure to list will result in a late filing penalty.  Personal property listings received after the January 31st filing deadline without approved extension, as well as discovered property, are considered late and receive a late filing penalty as provided by North Carolina General Statute 105-312(h).  Any listing received after the prescribed deadlines may request a waiver and should show good cause for late filing.  Waivers are presented to the Harnett County Board of Equalization and Review. The time period to request a late list penalty waiver for the 2024 bills has passed.  Waiver request forms will be posted online after the 2025 bills are issued.

Printable Form - Late List Penalty Waiver Request

Online Submission - Late List Penalty Waiver Request

Personal Property Exemptions/Exclusions

See Exemptions/Exclusions Webpage (click here) 

Registered Motor Vehicles Property Tax

See Registered Motor Vehicle Property Tax Webpage (click here)

GAP/Unregistered Motor Vehicle Tax Bills

Gap billing of property taxes occurs when there are one or more months (a gap) in billed property taxes between the expiration of a vehicle’s registration and the renewal of that registration or the issuance of a new registration. The vehicle is an unregistered vehicle during the lapse in registration but is still liable for property taxes during this time. Therefore, it is the responsibility of Harnett County Tax Department to assess and bill for the missed months of taxation during the gap in registration. 

Property taxes paid to the North Carolina Division of Motor Vehicles (NCDMV) at the time of registration renewal, or new issuance, are for the same 12-month period as your registration. The taxes billed on a gap property tax notice are only for the months your vehicle was not registered with the NCDMV. 

Gap tax bills can not be paid at NCDMV as they are billed and collected by the Harnett County Tax Department.  You can click here to search outstanding tax bills including unregistered motor vehicle bills.