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Harnett County tax office outlines reappraisal schedule, finds unlisted mobile homes from 1998 schedule
Summary
County tax staff told commissioners the county is conducting an 8‑year reappraisal (moving toward a 4‑year cycle), will mail real and personal property notices together, and has identified hundreds of previously unlisted mobile homes tied to a 1998 value schedule.
Tax staff told the Harnett County Board of Commissioners that the county’s countywide reappraisal is underway and that mobile home reassessments discovered a large number of unlisted units that will be included in the 2025 valuation roll.
The presenter said counties are required to reappraise property “once every 8 years,” though many jurisdictions use a shorter cycle; Harnett County moved from an eight‑year cycle (last completed in 2017) to a four‑year cadence after a five‑year reval in 2022. The speaker said the county’s objective is to value real property at “100% of market value” and that market values are measured as of Jan. 1 each year.
The presenter summarized the schedule and current workload: data collection and field work are complete, sales analysis and building valuations will continue through the end of the year to include sales through Dec. 31, and an appeals period will run in 2026 with appeals concluding by Dec. 1, 2026. The presenter said the county has “a little over 79,000 parcels” in its current database.
On mobile homes, staff reported that personal property values for mobile homes have been governed by a schedule created in 1998 that had not been updated. As a result, staff said, “there was a disparity in our equitable assessment of those homes across the county.” Staff worked with GIS to collect condition, grade, year built and size attributes, and performed field visits: they reported visiting over 3,700 mobile home sites within parks and reviewing over 2,900 parcels that contained mobile homes. So far staff found approximately 662 unlisted mobile homes for 2025 and said they will mail those owners notices at the same time as real property reappraisal notices.
A resident asked whether the county would seek back taxes for the years the mobile homes were unlisted. The presenter replied, “No, ma'am. So the same in the last real property appraisal. We do have the ability to discover parcels of land and personal property up to 5 years, but I didn't feel that that was a fair process in this instance as the citizens were unaware. So we're just gonna correct and move forward.”
The presenter said the county plans public meetings in early 2026 (anticipating five to six meetings around the county) and that Ryan Vincent of Vincent Valuations will present the proposed schedule of values to the board Sept. 30. Staff said notices to property owners are targeted for mailing in March (year not specified) and that appeals will follow the mailing timetable.
County commissioners asked clarifying questions about the reappraisal cycle; the presenter noted that most counties have shifted to a four‑year cycle because it improves equity compared with longer reappraisal intervals. The presenter also explained that, while mobile homes should be assessed annually at market as of Jan. 1, the county currently aligns mobile home reassessments with the real property cycle because of resource constraints.
The presenter closed by telling commissioners the reappraisal work was on schedule: “So in summary, we're on track. Everything remains on track. We've hit all our key milestones, as we're approaching the end of the year.”
Ending: The board did not take a separate formal vote in the public discussion beyond placing the schedule of values presentation on the Sept. 30 agenda; staff will return with the schedule and begin the public notice, meeting and appeal phases described above.
