Harnett County, as well as all other counties in the State of North Carolina, are currently 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, 2017. 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, 2022.
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 revaluation.
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.
It is the responsibility of the Tax Department to value all real property. The County currently has more than 69,000 parcels. We use a CAMA system (Computer Assisted Mass Appraisal) for tax assessment. The revaluation 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, 2022 market value.
If you have any questions or concerns, feel free to contact our office at 910-814-6920.
You can also view our 2022 Reappraisal update presentation below.