Harnett County tax office previews reappraisal showing large assessed-value increases; notices planned for March 2026

Harnett County tax officials on Sept. 30 presented the county’s draft schedule of values for the 2025 reappraisal and told commissioners that recent sales data point to significant increases in assessed values across the county.

Christine Wallace of the tax office and Ryan Vincent of Vince Evaluation reviewed sales comparisons showing many single-family and commercial properties selling well above their previous assessed values. Vincent said the county’s valuation work is a mass-appraisal process required by state law and that the office is analyzing sales through December 2025 to set values as of Jan. 1, 2026.

Why it matters: The reappraisal resets taxable market values used to distribute the property-tax burden over the next four-year cycle; the tax office said notices will be mailed in March 2026 and that the process will determine how the tax burden shifts among property owners.

Key findings and schedule

- Market increases: Example sales presented included homes with assessed values from prior cycles that sold in 2024–2025 at increases ranging from roughly 25% to more than 68% in sample neighborhoods; multiple examples across Anderson Creek, Lillington and Stewart’s Creek were shown. Vincent characterized the aggregate movement as “a substantial increase in value” compared with the previous reappraisal.

- Parcels: The tax office said Harnett County’s parcel count is “hovering in the … 79,000 parcel range.”

- Timeline and next steps: The tax office said it is on track to finish modeling and review, mail notices of value changes in March 2026 and open the appeals period thereafter. For public input, the tax office will advertise the schedule of values for a 4-week public viewing period and scheduled a public hearing for Nov. 3, 2025 with a possible board vote on Nov. 17, 2025.

Programs and protections

Tax staff described programs that can limit tax impacts for qualifying owners. Present-use valuation for farmland and timberland remains in effect and the county reported more than 5,000 parcels enrolled in that program. The office explained that present-use values are computed from state-provided rent studies and noted a maximum present-use value of $1,200 per acre where applicable.

Staff also reminded commissioners about state-administered property-tax assistance programs — including veterans and elderly/disabled exemptions — and encouraged residents who think they may qualify to contact the tax office.

Legal foundation

Ryan Vincent cited North Carolina General Statute 105-317 as the statute requiring the presentation of a schedule of values for the reappraisal process.

What was not decided

No final action on the schedule occurred at the Sept. 30 session. Staff requested approval to advertise the schedule for public review; subsequent public hearings and a formal vote were scheduled for November and March dates described above.

Provenance

This account summarizes the tax office’s Schedule of Values presentation beginning at Christine Wallace’s remarks (transcript segment starting at 2356.620) and the vendor’s sales examples and timeline through the board Q&A (segment ending at 3299.450).