County tax office outlines reappraisal process, timelines and appeal options

The Harnett County Tax Department provided a public presentation on the 2026 reappraisal at the Feb. 10 meeting, explaining how values were developed, how notices will be issued and how residents may appeal.

Miss Wallace (tax administrator) said the reappraisal is effective Jan. 1, 2026, that notices of value changes are expected in mid‑March, and that appeals will be accepted through May 8. She explained that the department analyzes sales to build market‑area tables and that appraised values reflect market behavior rather than departmental policy: "Our objective is to reappraise property at its fair market value as of January 1," she said.

Wallace walked through examples used in public meetings showing how sale prices for manufactured and mobile homes translate into updated assessed values, and noted staff visited over 6,000 mobile homes as part of the work and discovered over 1,000 previously unlisted units. She stressed that, while values are set as of Jan. 1, the tax rate will be determined during the June budget process and therefore exact tax bills cannot be calculated until the rate is adopted.

Wallace also summarized relief programs and deadlines: exclusions for elderly households (age 65+, income limit $38,800) and disabled persons, and a disabled veterans exclusion of up to $45,000 of value. The department will host public meetings (three of nine were complete at the time of the briefing) and will make the presentation and an online appeals tool available when notices are mailed.

Commissioners and members of the public asked clarifying questions about modular homes, assessment timing for homes under construction, and how foreclosure sales affect market data; tax staff provided procedural answers and reiterated the May 8 appeals deadline.

The board did not take action on tax rates at the meeting; commissioners and the finance office later discussed how revaluation interacts with fund balance and the FY27 budget.