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Updated 2025 Tax Year

Scotland County
Property Tax Guide

Everything you need to know about property taxes in Scotland County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.5550 per $100 of assessed value (2025), may vary by special taxing districts and municipal boundaries
Exemptions
4+ Available
Section 1

How Property Tax Works

Scotland County, North Carolina operates under a property tax system that serves as the primary funding mechanism for essential local services including public schools, law enforcement, fire protection, emergency services, and county infrastructure maintenance. Property taxes in Scotland County are administered by the county tax assessor's office and collected based on the assessed value of real estate and personal property within the county boundaries.

The effective property tax rate for Scotland County is 0.5550 per $100 of assessed value for the 2025 tax year, which is notably lower than the North Carolina state average of approximately 1%. However, your actual tax rate may vary depending on your property's location within special taxing districts, municipal boundaries, or areas subject to additional assessments for school bonds or other local improvements. Property owners should verify their specific tax rate and any applicable special district assessments with the Scotland County Tax Office, as rates can differ significantly based on geographic location within the county.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Base County Rate0.5550Core county services, general fund operations
School DistrictVariesPublic education funding (included in base rate)
Special DistrictsVariesFire districts, water/sewer, improvement districts
Municipal RatesVariesAdditional rates for incorporated areas

Levy Year: These rates apply to the FY 2025-2026 tax year. The base rate of 0.5550 represents the primary county levy, but properties located within incorporated municipalities or special taxing districts may be subject to additional rates. Fire protection districts, water and sewer districts, and municipal boundaries can add supplemental rates ranging from 0.10 to 0.30 per $100 of assessed value. Property owners should contact the Scotland County Tax Office at (910) 277-2585 to determine the exact rate applicable to their specific property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Scotland County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Scotland County are triggered by specific events that change a property's assessed value during the tax year, including new construction completion, property ownership transfers, or significant improvements that increase the property's taxable value. When these events occur, the county assessor calculates the difference between the old and new assessed values and applies the current tax rate to determine the supplemental tax amount.

For example, if you complete a $50,000 home addition in June and your property is reassessed from $250,000 to $300,000, the supplemental tax would be calculated on the $50,000 increase at the rate of 0.5550 per $100, resulting in an additional $275 in taxes prorated from the completion date through the end of the tax year. Supplemental tax bills are typically issued within 60-90 days of the triggering event and become due 30 days from the bill date.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $275,000
  • Tax Rate: 0.5550 per $100
  • Annual Tax: $1,526.25
  • Monthly Escrow: $127.19

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $575,000
  • Tax Rate: 0.5550 per $100
  • Annual Tax: $3,191.25
  • Monthly Escrow: $265.94

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • No Credits Applied: $1,000,000
  • Net Taxable Value: $1,000,000
  • Tax Rate: 0.5550 per $100
  • Annual Tax: $5,550.00
  • Monthly Escrow: $462.50

Note: All tax credits require annual application and approval. Homestead credits may have income limitations and residency requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Scotland County require borrowers to establish an escrow account for property tax payments, particularly for loans with less than 20% down payment. Your lender will estimate your annual property tax obligation based on the current assessed value and tax rate, then divide that amount by 12 to determine your monthly escrow payment. This monthly amount is collected along with your mortgage payment and held in a separate account until tax payments are due.

Scotland County property taxes are typically due in two installments: April 15th and October 15th, with a final payment deadline of November 1st. Your mortgage servicer will make these payments directly to Scotland County on your behalf from your escrow account. You should receive an annual escrow analysis from your lender showing the account activity, and any shortage or surplus will result in an adjustment to your monthly payment. Property owners are responsible for ensuring their lender has current tax information, especially after reassessments or when tax rates change, as escrow shortages can result in significant payment increases.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

Q: When are Scotland County property taxes due for the current fiscal year? A: Property taxes for FY 2025-2026 are due in two installments: April 15, 2025, and October 15, 2025, with a final payment deadline of November 1, 2025. Contact the Scotland County Tax Office for specific due dates.

Q: What tax credits are available and do they require application? A: Scotland County offers several tax credits including the Homestead Credit for qualifying homeowners, Elderly/Disabled Credit, and Disabled Veteran Credit. All credits require annual application and are NOT automatic. Applications must be filed with the county assessor's office by the specified deadline.

Q: How does the Homestead Credit work? A: The Homestead Credit caps annual assessment increases rather than reducing market value. It typically limits year-over-year assessment growth to a specific percentage (often 10%) for qualifying primary residences. This credit requires annual application and verification of residency and income requirements.

Q: When does Scotland County conduct property reassessments? A: Scotland County's next scheduled revaluation has not been specified in available records. Property owners can appeal assessments within 30 days of receiving their notice of assessed value by filing an appeal with the county Board of Equalization and Review.

Q: What are the penalties for late property tax payments? A: Late payments incur interest charges of 2% per month plus collection fees. Properties with delinquent taxes may be subject to tax liens and eventual foreclosure proceedings if taxes remain unpaid.

Q: Can I pay my property taxes online? A: Contact the Scotland County Tax Office at (910) 277-2585 or visit their website to verify current online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Properties within fire districts, municipal boundaries, or special improvement districts may have additional tax rates beyond the base county rate of 0.5550. Your total rate depends on your property's specific location within these districts.

Q: What documentation is required for tax credit applications? A: Tax credit applications typically require proof of residency, income verification, age verification for elderly credits, and military service records for veteran credits. Contact the Scotland County Assessor's office for specific documentation requirements and application deadlines.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Next County 2024-25 2023-24 2022-23 2021-22 2020-21ncdor.gov
02
County
2025-2026 County Tax Rates Final.xlsxncdor.gov
03
County
Next County 2025-26 2024-25 2023-24 2022-23 2021-22 ...ncdor.gov
04
Tax Doc
Property Tax - Formsncdor.gov
05
Reporting to the NCDORncdor.gov
06
Tax Doc
Property Tax Rates | NCDORncdor.gov
07
Tax Doc
Property Tax Exclusion for the Elderly or Disabledcao.mecknc.gov
08
Tax Doc
Veterans Property Tax Relief | DMVAmilvets.nc.gov
09
Download Filed in RTF, Rich Text Formatncleg.gov
10
Loncleg.gov
All sources verified as of 2025 Tax Year

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