Real property includes buildings, structures, improvements, and permanent fixtures placed on the land, including manufactured homes placed upon an approved permanent foundation on land owned by the same owner of the manufactured home and where the tongue, wheels, and axles have been removed.
Cumberland County has a permanent listing system for real property. The land and its ownership are determined through recorded legal documents as of January 1 of each tax year.
Per the North Carolina General Statutes, owners are required to report improvements on or separate rights in their real property. This means that any structures, buildings, houses, in-ground pools, decks, porches, patios, storage buildings, etc., are required to be listed for the purpose of taxation.
As part of the permanent listing system, once improvements are listed, the owner is not required to submit a listing each year. The taxpayer only needs to submit any changes, additions, or deletions made to their real property since the last listing. This includes remodels and structural changes but does not include normal maintenance, such as painting or landscaping.
2023 Real Property Listing forms were mailed to all residents and non-residents who own real property located within the county. The deadline to submit the 2023 Real Property Listing forms has expired, and we are now accepting Real Property Listing forms for the 2024 Tax Year.
Owners should review their property listing on our website to ensure accuracy. If the listing is correct, no further action is required. If, however, some changes or corrections need to be made, please fill out the form and indicate the update applied. There is a Note section if necessary to provide additional information.
Listing forms are requested to be returned by January 31, 2024, and may be mailed to Tax Administration, Attn: Real Estate Division, P.O. Box 449, Fayetteville, NC 28302, emailed (Click on the envelope below), brought in person to Room 530 of the Courthouse or dropped in the secure drop box located beside the mailboxes in the back parking lot at the Courthouse.
The 2024 Real Property Listing form is available for download on the website and located in Forms & Publication page.
Cumberland County Tax Administration completes a reappraisal of all real property in the county every eight years. The process is called revaluation, and the purpose is to comply with the North Carolina General Statutes and adjust property values to the current market value. Accurate property listings are important to ensure accurate reappraisal and values.
Citizens of Cumberland County may notice an increase in appraisal staff as we prepare for revaluation. Data Collectors and Appraisers will be conducting site visits as needed throughout the county to review properties for reappraisal.
To learn more about Revaluation, please visit the Revaluation and Revaluation FAQ’s pages.
For more information or questions, call 910-678-7507 or email by clicking the envelope below.