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:
Boats, boat motors, airplanes (including ultra-lights), golf carts, four-wheelers, three-wheelers, jet-skis, 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).
Business Personal Property should be listed by the owner includes items such as 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.
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.
Military Vehicle Tax Exemption
Non-Resident Active Duty Military
Active duty, non-resident military personnel may be exempt from personal property taxes in North Carolina. To apply, please submit your most recent Leave & Earnings Statement (LES). The LES must contain the ETS date. You may email your LES to firstname.lastname@example.org. When sending your request for exemption, please provide your Tag # and/or a copy of your tax bill.
NOTE: Check the APPRAISED VALUE amount, located on the front of the bill in the upper right corner. A subscript 1 appears beside the value and it indicates whether a full exemption OR a partial exemption (50%) has already been applied to the tax bill. All applicable vehicle fees for Lillington are payable in full when the 50% military exemption applies.
Military Spouse Residence Relief Act
The Military Spouses Residency Relief Act of 2009 amended the Servicemembers Civil Relief Act to provide that a servicemember’s spouse shall neither lose nor acquire a residence or domicile in a state when the spouse is present in the state solely to be with the servicemember in compliance with the servicemember’s military orders if the residence or domicile is the same for both the servicemember and the spouse. This posting will provide information and guidance to local tax offices to assist in their administration of Public Law 111-97. Please click here for the full Military Spouses Residency Relief Act of 2009.
Other dependents are NOT exempt. Real property and business personal property are NOT exempt. Other personal property, such as mobile homes, may qualify for the exemption. You may remit the same documentation as stated above for consideration.