All persons engaged in farm/agri-businesses must file a listing of all of their income producing personal property with the Cumberland County Tax Office.
Farm/agri-business personal property includes, but is not limited to, tractors, motors, loaders, power equipment, machinery such as corn pickers, hay balers, wheat drills, plows, harrows, cultivators, hog and poultry house equipment such as feeders, circulating fans, feed bins and conveyers, untagged vehicles and trailers, as well as any computer/office equipment, furniture, supplies, signs, fixtures, spare parts, leasehold improvements, etc.
The listing must be submitted during the month of January to avoid a 10% late list penalty. However, an extension may be granted until April 15, if the request is made online or in writing and is postmarked or submitted by January 31. If you have any questions concerning farm/agri-business personal property, please contact us.
Listing Forms and Instructions
Listed farms/agri-businesses should receive a pre-printed listing form in January. If you are a new farm/agri-business, or did not receive a pre-printed form, you can complete the Cumberland County Farm Business Listing Form and return to our office. You may view or download a copy of the farm/agri-business instructions for further details.
After completing and signing the form, please submit by January 31 to:
ATTN: Assessment/Audit Division
Cumberland County Tax Administration
PO Box 449
Fayetteville, NC 28302-0449