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1. How is my property value determined?

The initial and most important step of the valuation process is to visit the property and verify the accuracy of the data already in the appraisal system. As this is being done, other staff members will be building the 2019 Schedule of Values by researching and analyzing the values already established from sales, building costs, and income information. The Schedule of Values must be adopted by the Scotland County Board of Commissioners and is used to appraise all real property in the County.

When your property is being appraised, the appraiser considers several important factors, which include but are not limited to year built, size, condition, desirability, utility, zoning, and quality of construction, materials, and location. When the valuation process is complete, your property should appraise at a value comparable to properties within your neighborhood boundary, plus or minus adjustments for different factors. The 2019 revaluation is a Computer Assisted Mass Appraisal of all property in Scotland County, and the end result should be uniformity and equalization of values within each neighborhood throughout the county.

2. What purpose does reappraisal serve?

Uniformity and equalization is the primary goal. The purpose of a reappraisal is not to increase revenues or to provide tax breaks, but to fairly, equally, and uniformly appraise the real property at its true value in money. Equalized values create equalized and uniform taxes. Equalization also creates a better tax climate in the community since each taxpayer is paying only his or her fair share.

3. What is the difference between real property and personal property?

Personal property, such as automobiles, trucks, trailers, mobile homes, airplanes, boats, etc., is listed and appraised every year at its true value in money. Because real property and personal property are appraised at different levels throughout the eight year cycle, personal property owners could see a direct effect on the amount of taxes they will pay after revaluation.

If the tax rate does not increase, then taxes levied on personal property generally decrease while taxes levied against real property generally increase. However, each year after a revaluation goes into effect, personal property begins to absorb more and more of the tax burden because the real property value remains fixed, and the personal property value is always at 100%. With an eight year revaluation cycle, this difference is considerably more noticeable.

4. When will the new values come into affect?

The new values will become effective on January 1, 2019, so they will be reflected in the tax bills you will receive in July of 2019.

5. What if I do not agree with my property value?

Once you receive notification of the new value of your property, you may complete and return the "Informal Review Form" if you do not agree with the property value.

6. What documentation would be helpful if I appeal?

The way to appeal your value is to present an actual current appraisal, supported by local sales. If this is not possible, review sales in your neighborhood and present a comparison of property similar to your property, i.e. year built, size, construction material, etc. The Scotland County Tax Office can provide information for you to review to assist you in your own appraisal research.

Do not pay for an independent appraisal unless you feel it is absolutely necessary. It is in our best interest to work with you on questions you have concerning your property value. Remember that we are required to appraise all property, but we are still your best tools to ensure that your property was appraised accurately, fairly and uniformly.

7. What if I am still not satisfied?

The Board of Equalization and Review is the official assessment appeals board and the next step after the informal review. The Board convenes in early April and will hear any and all appeals concerning the assessed value of real property in Scotland County. Appeals from decisions of the Scotland County Board of Equalization and Review may be made to the North Carolina Property Tax Commission.

8. What if I have more questions or would like someone from Revaluation or the Tax Office to speak to our group?

If you still have questions, contact the Revaluation Team at 910-277-2447. To schedule someone to speak to your church, organized club or group from the Tax Office or Revaluation, please call 910-277-2566.