Real property includes buildings, structures, improvements, and permanent fixtures placed on the land, including manufactured homes 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. The taxpayer only needs 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.
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 a 2025 Real Property Listing Form and indicate the update applied. There is a Note section if necessary to provide additional information.
Listing forms are requested to be returned by January 31, 2025, 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.
The 2025 Real Property Listing form is available for download on the website and located in Forms & Publication page.
The videos below provide instructions on how to navigate our website to review residential property listings and/or commercial property listings.