Harnett County staff outline 2026 reappraisal: median sales ratios within tolerance, most properties face large increases

County staff and valuation consultants delivered a final summary of Harnett County’s 2026 reappraisal, telling commissioners the snapshot of market activity produced widespread assessed‑value increases and that the appeals process and tax‑relief options are available to affected property owners.

Ryan Vincent of Vincent Valuations told the board that reappraisal is required under North Carolina law and that Harnett County follows a four‑year cycle. He said the reappraisal covered about 80,000 parcels and relied on more than 8,100 sales in the two‑year analysis window. "For Harnett County, we had a little over 8,100 sales in the past two years," Vincent said.

Vincent reported appraisal statistics that conform to professional tolerances: a median sales ratio near 98.83%, a mean around 99.76% and a coefficient of dispersion of about 5.35. Using the sales and models, staff estimated countywide assessed‑value increases generally between 42% and 46% versus 2022 values, with area ranges shown for towns and communities (examples cited: Lillington 48–52%, Dunn 44–48%, Angier ~34–38%, Erwin 49–53%, Coats 54–58%). Vincent said approximately 95% of properties will show higher values than in 2022, about 5% lower and roughly 13% changing by less than ±15%.

Staff showed example sales across property types, noting that lower‑valued properties and manufactured homes experienced larger percentage increases in many cases. County staff who handle personal property assessments explained that the last schedule of values for manufactured homes dated to 1998 and that field work discovered more than 1,000 unlisted mobile homes.

Miss Wallace and staff explained next steps and the appeals process: notices will be mailed imminently, the appeals deadline is May 8 at 5:00 p.m., and appeals should be grounded in evidence of value (comparables, appraisals, photos, contractor quotes). Tax‑relief programs were reviewed, including the elderly/disabled exclusions and a disabled‑veteran exclusion; staff said application deadlines for relief programs are forthcoming and that staff can assist qualifying residents.

Staff emphasized that assessed value changes do not by themselves determine tax bills; tax bills will depend on tax rates set by each taxing jurisdiction and the county’s budget process, which had not yet concluded.

Next steps: notices to go out soon, appeal guidance and sales data will be posted online, and the first tax bills reflecting the reappraisal will be mailed in August after budget decisions and tax‑rate setting by taxing jurisdictions.