Tax Revaluation Resources

How to Appeal Your Scotland County Property Assessment

Scotland County Democratic Party

Step 1: File Your Appeal (Start Here) https://www.scotlandcounty.org/335/Taxes

Scotland County is accepting appeals for the 2026 revaluation until April 13th. You can appeal by scanning/clicking the QR code on the county tax page, or paper appeal forms are available at the Tax Department at 517 Peden Street, Laurinburg.

Step 2: Build Your Case — The Strongest Evidence

Find similar homes that sold recently Look up 3–5 homes near yours that sold around January, 2025 and are similar in size, age, and condition. If those homes sold for less than what the county says yours is worth, that's your strongest argument. You can find these on Zillow, Realtor.com or Scotland County GIS portal

Look for 3–5 recent sales of similar homes in Scotland County with similar:

• Square footage

• Age/condition

• Lot size

• Neighborhood

Independent Appraisal A recent appraisal dated close to January 1, 2025 is strong evidence. Hiring a licensed NC appraiser ($300–$600 typically) is worth it if your tax savings over the revaluation cycle would exceed that cost. Remember, your tax valuation will be locked in until the county's next revaluation if you don't appeal in time, so the savings compound over multiple years.

Property Condition Issues Document any defects the county appraiser may not have seen: foundation problems, roof damage, HVAC issues, drainage problems, deferred maintenance, etc. Photos with timestamps are very helpful.

Check the County's Data for Errors County appraisers can fail to account for factors that should mitigate value increases. Review the county's records on your property (via GIS or the tax office) and look for errors in:

• Square footage (measured incorrectly?)

• Number of bedrooms/bathrooms

• Lot size

• Listed improvements you don't actually have

Inconsistent Assessments If similar neighboring properties are assessed significantly lower than yours, that's a compelling argument. Pull their assessed values from the county GIS portal and present the comparison.

Step 3: The Three Levels of Appeals

Level 1 — Informal Review (Easiest) Call or visit the tax office and share your evidence. No pressure, no formal hearing. Many people get their value lowered right here. Try this first.

Level 2 — Board of Equalization and Review If Level 1 doesn't work, you go before a small group of local citizens who hear your case. You present your evidence, the county presents theirs, and the board decides. It's free and you don't need a lawyer.

Level 3 — NC Property Tax Commission If you still lose, you can take your case to the state level in Raleigh within 30 days of the board's decision. This is more serious and you may want a lawyer's help here.

Tips for Winning

• Stick to the facts. Show why the home's value is wrong, don't talk about how unfair the tax increase feels.

• Be organized. Bring a neat folder with your photos, comparable home sales, and any errors you found. Be polite. The people hearing your case are your neighbors. Respectful and calm wins.

Tax Relief Programs

Program 1: Elderly or Disabled Exclusion for 65+ or people with permanent disabilities

It removes either $25,000 or 50% of your home's value from being taxed — whichever amount is bigger. So if your home is valued at $80,000, they'd only tax you on $40,000 instead. 

Who qualifies

• You must be 65 or older OR totally and permanently disabled

• You must own and live in the home as your main residence

• Your yearly income must be $38,800 or less for 2026. Income includes everything: Social Security, retirement payments, interest, dividends, insurance payments, but not gifts or inheritances from family. 

How to apply

• Fill out form AV-9 at the Scotland County Tax Office

• If applying due to disability, bring a letter from your doctor

• Deadline is June 1st. Once approved, you don't have to reapply every year, but you must notify the office if your income goes above the limit or you move. 

Program 2: Disabled Veteran Exclusion with Service-Connected Disability

What it does: The first $45,000 of your home's value is completely removed from your tax bill. So if your home is valued at $100,000, you'd only be taxed on $55,000. 

Who qualifies: You must be a veteran who was honorably discharged and has a total and permanent service-connected disability, OR you receive specially adapted housing benefits from the VA. There is no age or income limit for this program. It also covers: The unmarried surviving spouse of a disabled veteran, a veteran who died from a service-connected condition, or a servicemember who died in the line of duty as long as the spouse has never remarried. 

How to apply

• Fill out form AV-9 at the Scotland County Tax Office

• You also need form NCDVA-9, which must be filled out by a Veterans Service Officer at a State or County Veterans Service Office first, then you bring it to the tax office. 

• Deadline is June 1st

Program 3: Circuit Breaker Tax Deferment

For seniors or disabled people who need the most help

What it does: Instead of cutting your home's taxed value, this program caps how much tax you actually pay based on your income,  not your home's value.

If your income is $38,800 or less, your taxes are capped at just 4% of your income. If your income is between $38,801 and $58,200, your taxes are capped at 5% of your income. 

For example: if your income is $20,000 a year, your property tax bill would be capped at $800 (4% of $20,000), no matter what your home is worth.

Important catch: The taxes above the cap don't disappear, they become a lien on your home. But they are forgiven after 3 years as long as you still qualify. 

Who qualifies

• Must be 65 or older OR totally and permanently disabled

• Must have owned and lived in the home for at least the last 5 years 

• Income must be $58,200 or less

How to apply

• Fill out form AV-9 at the Scotland County Tax Office

• You must reapply every year for this one

• Deadline is June 1st

• Cannot be combined with either of the other two programs above