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Harnett County updates mobile‑home assessment schedule; some manufactured homes get large value increases
Summary
County staff said personal-property mobile‑home schedule values, unchanged since 1998, were updated to reflect recent market sales; examples presented showed many homes moving from low 1998-based values to much higher 2026 values under the new schedule.
Speaker 4, a presenter for the Harnett County Tax Department, told the audience the county had revised personal-property schedule values for manufactured/mobile homes to address inequities created when those schedules had not been updated since 1998.
"This classification is based on North Carolina general statute 105-273," Speaker 4 said while explaining that to be classified as real property, a manufactured home must meet conditions such as removal of hitch wheels and placement on a permanent foundation and that the land be…
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