All persons engaged in farm/agri-businesses must list all their income producing personal property used or connected with a
farm/agri-business with the Tax Administrator annually.
Examples of 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, statutorily an extension can
be granted until April 15, if the request is made or in writing and is postmarked or submitted by January 31.
Generally, farm/agri-business personal property should be listed at 100% of the original cost to the original owner. The property
is then valued using the North Carolina Department of Revenue Cost Index and Depreciation Schedules as a guide to calculate the
replacement cost new and depreciation amounts. Other appraisal methods are used when appropriate.
Listing Forms and Instructions
Please complete the pre-printed listing form that was mailed the last week of December to all farm/agri-businesses that listed
property last year. If you did not receive a pre-printed form, you may use the online fillable
Cumberland County Farm Business Listing Form. Please be sure you print and
sign the form before submitting. You may view or download a copy of the Farm/Agri Business
instructions for details and examples. Once completed, you may submit
the form to:
ATTN: Assessment/Audit Division
Cumberland County Tax Administration
PO Box 449
Fayetteville, NC 28302-0449
If you have any questions concerning listing your farm-agri-business personal property, please contact our office at