Depending on the events you will attend the requirements of the belts can differ, SFI 16.1 and FIA. For some events SFI belts must be no more than 2 years old FIA I believe is good for 5 years. The belt age is not checked at many open track events. Note that SFI belts are usually made of materials that degrade more quickly than FIA belts, mostly due to exposure to sunlight. Use old SFI belts are your own risk. If they didn't see much sunlight they may be OK, but don't take my word on it. So if you want to go by the book an FIA rated belts last 2.5 times as long as a SFI belts.
When in doubt, throw it out!
Also read my post on the safety of using a harness on the track.
http://www.fordgtforum.com/forums/showpost.php?p=62206&postcount=5
Is this true, only you can decide.