Applicable Laws. Use our free North Carolina property records tool to look up basic data about any property, and calculate the approximate property tax due for that property based on the most recent assessment and local property tax statistics. These laws originally were intended to protect families from losing their farms. The North Carolina Real Estate Commission members and staff remain deeply troubled by these senseless losses and the many inequities faced by persons of color. Close Menu. Search Phelps County property tax and assessment records or pay property taxes online by name, account number or address. North Carolina Secretary of State Fees. Search. North Carolina differs from most state homestead laws by not specifying an acreage limit, but only allowing up to $1,000 worth of property to be declared a homestead. Nearly 66 acres of vacant land in the Crestview Subdivision in Harnett, North Carolina ready for development. 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