Harnett County officials explain 2026 property reappraisal, appeals process and where residents can view records

Harnett County commissioners and tax office staff held a virtual public question-and-answer session to walk residents through the county's 2026 property reappraisal, how market value is determined and how homeowners can appeal valuations.

The county's chair, Eddie Jaggers, and Vice Chair Matt Nichols opened the session by saying the meeting was intended to correct misinformation circulating on social media and to explain how reappraisal and levy-setting proceed. "We encourage you to appeal your reappraisal," Jaggers said, noting that filing an appeal "doesn't cost you a dime" and that tax office staff will assist residents who need help filing in person or online.

Tax Administrator Christine Wallace described how valuations were produced and what constitutes appropriate evidence for an appeal. She said appraisers used comparable sales and physical property data (square footage, building characteristics), that a depreciation schedule is part of the county's schedule of values, and that appeals must be supported by evidence such as comparable sales, photos, documentation of wetlands or incorrect square footage. "If a citizen provides comparable sales, pictures on the condition of a home or the property — then, yes, we will consider that in an appeal," Wallace said.

Wallace named the vendor used for the reappraisal as Vincent Valuations and said the firm visited every improved property in the county; she added explicitly that "there was no artificial intelligence used in this reappraisal." She directed residents to the county's GIS viewer to view property record cards (harnett.org/gisviewer) that list bedroom and bathroom counts, structure sketches, outbuildings and assessed values.

County officials explained that "market value" is the most probable price in an open, competitive market and that reappraisals are statutorily required (board members referenced the statute cited in the meeting as General Statute 105-286). The effective reappraisal date for the cycle under discussion was stated as 01/01/2026. Staff said assessed values reflect market conditions as of that snapshot date and that a future widespread market decline would be reflected in a later revaluation.

On the scope of appeals, Wallace reiterated statutory limitations: appeals generally must be based on clerical, administrative or scheduling errors or supported evidence rather than a simple disagreement with market-based assessment. She also described special considerations: FEMA flood maps, conservation district data and field visits can be used to account for wetlands or flooding if such conditions were not already in the property's online data.

The session closed with reminders of timelines and contact points: the tax office said May 8 is an important appeals date (the office repeated "May 8, 5PM" as a deadline), and county staff invited residents to contact the tax department for one-on-one help.

The county provided multiple avenues for review and assistance but emphasized that appeals require specific evidence and that commissioners do not perform the reappraisal work themselves.