Real property includes buildings, structures, improvements, and permanent fixtures placed on the land, including manufactured homes that are 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. They only need 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.
Cumberland County Tax Administration is mailing Real Property Listing forms to all residents and non-residents that own real property located within the county.
Owners should review their property listing on our website to ensure it is accurate. If the listing is correct, nothing needs to be done. If, however, there are changes or corrections that need to be made, please fill out the listing form and indicate the changes and corrections. There is a Note section if needed to provide additional information.
Listing forms are requested to be returned by January 31, 2023, 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.
Listing forms are also available for download on the website.
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 listing is important to ensure accurate reappraisal and values.
For more information or questions, call 910-678-7536 or email by clicking the envelope below.