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Harnett commissioners vote to ask legislature for special-assessment authority and tax-reform pilot amid rapid growth
Summary
After hours of debate about rising property values and school capacity, the board approved resolutions asking the General Assembly to let the county use special assessments for school capital and to pilot a purchase-date valuation model tied to levy adjustments.
The Harnett County Board of Commissioners voted to send two resolutions to the state legislature asking for new local authority to help pay for school construction and to pilot a reappraisal alternative that would fix taxable values at the time of purchase.
Commissioner (filed speaker as Commissioner) led the presentation urging the board to restore a special-assessment tool that the county previously used. Under the draft approach discussed at the meeting, new residential construction would carry an assessment tied to the property’s valuation at the time of first transfer (an example shown during discussion was 10% of valuation spread over 20 years), with the proceeds dedicated to school capital improvements. Staff and multiple commissioners said the assessment would apply only to new homes and would be disclosed to buyers.
Vice Chair (filed speaker as Commissioner) also proposed a separate local bill to authorize a reappraisal model that fixes a parcel’s taxable value to its purchase price and updates values only on ownership transfer. Supporters said the model would protect long-term owners from market-driven increases and provide more predictable tax liabilities; critics warned it would require regular levy-rate adjustments and could reduce transparency for some revenue streams.
The discussion focused on several practical questions: how improvements and inherited property would be treated, how frequently ownership transfers would change taxable values, and whether the county’s low-wealth funding calculation would be affected. County staff advised the board that the reappraisal reform would be optional if the legislature approved it and that Levy-rate adjustments would be the tool to maintain needed revenue.
After extended debate and public comment, the board unanimously approved a motion to transmit both resolutions to the county’s legislative delegation for consideration. Commissioners emphasized that authorizing the local tools does not oblige the county to implement them; instead, the votes give Harnett the option to pursue the mechanisms if they prove viable.
The board said the next steps are to work with state lawmakers on bill language and to return to the board for detailed fiscal analysis before any local implementation.
