The turning of the calendar from 2023 to 2024 brings a new year, but also new obligations — especially where the Cumberland County Tax Office is concerned.
To help walk you through what you should anticipate, we asked Joseph R. Utley Jr., Cumberland County’s chief tax administrator, and his staff to outline what’s expected of property owners here in the coming weeks and months.
The year is coming to a close, and that always triggers — at least in your office, and by extension, for Cumberland County taxpayers — some important to-dos. Let’s start with the 2024 real property listing forms ...
The 2023 real property listing forms were sent out in a one-time mailing, in preparation for the 2025 revaluation. The 2024 real property listing form is online only.
The 2024 real property listing forms will not be mailed out to taxpayers owning real property; however, property 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 2024 Real Property listing form that is currently on the County’s website and indicate the update applied.
These listings should be returned by Jan. 31, 2024, by either mail to Tax Administration, Attn: Real Estate Division, PO Box 449, Fayetteville, NC 28302; emailed to taxrealestate@cumberlandcountync.gov; 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.
All of the information about the real estate listing forms is currently on our website at https://www.cumberlandcountync.gov/departments/tax-group and under the Real Estate & GIS Mapping section. There are also informative videos on our website that demonstrate how someone can find and review their property listing.
One of the things the personal property forms address is changes from the prior year — if a property owner loses a house to a fire, builds a new building on the property, or has some other material change. Anything unusual there that property owners need to be aware of when considering those forms?
Those with existing listings should receive a preprinted form by the first week of January. If you do not receive a listing form and have property that requires listing (any new property obtained as of January 1, 2024), it is the taxpayer’s responsibility to obtain and complete a Personal Property Tax Listing Form, which will be online effective Jan. 1, 2024. Instructions are included with the listing form. Individuals should review the listing and notate any changes to the property. The Personal Property Listing Form has a section “2023 New Building Report.” New construction or any new improvements changes on the property that occurred during the year should be listed on this “New Building Report.” A fire report should accompany the form if a building on the property was destroyed by fire.
The individual personal property forms seem straightforward enough. For business owners, though, it’s a bit more complicated. What’s required on those listings, and what’s not required?
Listed businesses should receive a pre-printed listing form by the first week of January. If you are a new business or did not receive a pre-printed form, you can complete the Business Personal Property Listing Form and return it to our office. You may view or download a copy of the Business Personal Property Listing Form from the County’s website, which will be online effective Jan. 1, 2024.
Any individual or business owning or possessing personal property used or connected with a business or other income-producing purpose is required to file a Business Personal Property listing form with the Cumberland County Tax Office. Business personal property is tangible assets that are used in conjunction with a business. A copy of the 2024 listing notice is online on the County website.
What’s the due date for those?
The listing must be submitted by Jan. 31, 2024. However, an extension may be granted until April 15, if the request is made online, or in writing and is postmarked or submitted by Jan. 31. An extension request form will be online as of Jan. 1, 2024.
And what happens if you don’t complete the form?
If the listing form is not received by the due date, a 10% late list penalty will be applied.
The real estate and personal property forms that were mailed out (and completed) in January of this year — the ad valorem, or property taxes, due on those must be paid by Jan. 5. Walk us through why that date is so important, and what happens beginning Jan. 6 if those taxes aren’t paid.
Property taxes for Real Estate and personal property listed in January 2023 will be delinquent if not paid by Jan. 5, 2024. Interest and enforced collections such as bank levy, wage/rent garnishments, and/or foreclosure, will begin on Jan.6, 2024. Interest and collection fees will be added to the tax amount due.
There are tax relief programs that exist that some people may not be aware of. Can you outline those?
North Carolina offers three types of Property Tax Relief for Permanent Residents:
The owner of a property who wishes to obtain an exclusion must complete the Application for Property Tax Relief for the program they are applying for. Applications are online effective Jan. 1, 2024.
The owner must meet all eligibility requirements as of Jan. 1 of the year in which they are applying for relief.
Applications must be filed by June 1 of the year in which relief is requested.
The application must be filed in person, or by mail, with the Cumberland County Tax Administrator's office or dropped in the secure drop box located beside the mailboxes in the back parking lot at the Courthouse.
The county’s business cycle starts July 1 each year. What will your office focus on between January and the time, usually in June, when the Cumberland County Board of Commissioners sets the property tax rate?
Between January and June, the tax office is actively focused on applying payments, listings, research, data entry, editing, and preparing real estate valuation notices and conducting real estate appeals.
Let’s look way ahead to Jan. 1, 2025 — a year from now. Cumberland will do a revaluation, as part of its eight-year revaluation cycle, beginning on that date. Briefly walk us through what will happen during the reval…
Yes, countywide revaluation of real property is required by the North Carolina Statutes and our office is currently working to complete the 2025 Revaluation. During this time our real estate appraisal staff are working to review properties to try to ensure properties are listed accurately, and they are also working to develop new value schedules. Once all the revaluation work is completed and the Schedule of Values is complete and adopted all taxpayers will be mailed a Revaluation Notice of Assessment. More information about Revaluation along with informational videos is also available on our website at https://www.cumberlandcountync.gov/departments/tax-group and under the Real Estate & GIS Mapping and Revaluation.
For more information, call 910-678-7630 or go to cumberlandcountync.gov.
Executive Editor Bill Horner III can be contacted at bhorner@cityviewnc.com.
