Tax Bills
Tax bills for real and personal property are mailed to all Scotland County property owners in July or August of each year. If you do not receive your tax statement, please contact the Administrator’s Office during regular office hours to request a statement of taxes due.


Due Date
Taxes are due on September 1 each year. Payment without interest may be made through January 5. Should January 5 fall on Saturday, Sunday or holiday, payment deadline is extended to the next business day. Mail payments are deemed as received as of the date affixed by the U.S. Postal Service.

Property taxes not paid in full by January 5 are subject to a penalty of 2% effective on January 6 and 3/4% interest will be accrued each month thereafter until paid in full. North Carolina General Statutes require local tax collectors to advertise annually all current year unpaid taxes levied on real estate in the local newspaper (between March 1 and June 30). Advertisement of property tax liens is required by state law. There is an additional cost to the taxpayer for this advertising.


Property Transfers
Real estate taxes are generally the legal obligation of the owner of record as of January 1. However, in the case of a transfer of ownership, North Carolina Session Law now transfers the liability for unpaid taxes to the owner as of the date the taxes become past due. This means if the taxes are unpaid as of January 6, the owner as of that date is now liable and responsible for the payment of the taxes. A “purchase letter” is sent to owners of recently purchased property to remind them of existing taxes. Ordinarily, taxes are prorated at the time of the transfer of ownership. To determine if your taxes were prorated at the time of closing, please contact your realtor or closing attorney. The best way to make sure there are no surprises regarding unpaid taxes is to request that the taxes are paid upon the closing of the transaction. If current year taxes are not yet due, we will accept prepayments based on the previous year's rate.


Mortgage Escrow Accounts

We will gladly provide billing information to your financial institution (or their servicing agent) at their request. If requested by financial institution, no tax bills are mailed to the property owner.


Homestead Exclusions

  • Exclusion for Disabled Veterans allows qualifying property owners, including the unmarried surviving spouse of an honorably discharged disabled veteran, a portion of the appraised value of their residence excluded from taxation.
     
  • Exclusion for Elderly or Disabled allows qualifying property owners an exclusion. For married applicants, residing with their spouse, the income of both spouses must be included.



Tax Deferrals

  • Elderly or Disabled "Circuit Breaker" property tax deferral allows qualifying property owners to defer a portion of the tax on their home. Application for this deferral must be filed with the Tax Assessor by June 1.
     
  • Present Use tax deferral allows a reduction in the assessed value of properties meeting specific requirements. The county will calculate property tax by applying the current tax rate to the use-value rather than the market value. This is not an exemption, but rather a deferral. A deferred tax is carried forward in the taxing records and a portion (present year plus three) of that would be due with interest should the property lose its eligibility.

 

Present use tax deferrals generally include agriculture, horticulture and forestry classifications, with specific requirements that apply.


For more information about North Carolina's Present Use Property Tax Program, contact the Scotland County Tax Administrator's office at 910-277-2566

Collection Status Codes
When you view your bill online, the record will be marked with a status code.