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 estate and taxpayers owning real property
only will not receive a listing form.
However, each January taxpayers are responsible for listing any changes to the property including new
construction, additions, improvements and/or deletions, whether or not a building permit was issued.
If you need to list any improvements to, or separate rights in real property, or if you have any questions about listing requirements, please
print a listing form here or
contact us. Normal maintenance, such as painting, landscaping, etc. is not considered
an improvement and does not need to be listed.
Failure to list improvements to, or separate rights in real property will subject the owner to the penalties imposed by North Carolina General
Statutes 105-308 and 105-312.
The Cumberland County Tax Administration Office 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.