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 that 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 this listing period. Not receiving a listing form is not a valid reason not to be penalized for late listing.
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.