Business & Personal Property

Pursuant to North Carolina General Statutes 105-307(a), all persons owning personal and or business property on January 1, 2026, that is subject to taxation must list such property during the listing period of January 1 through January 31. 

The property can be listed from: 8AM through 5PM, Monday through Friday at the Scotland County Tax Department located at 507 W Covington St., Laurinburg NC 28352. 

A listing form is required if one or more of the following apply:

· You own an unregistered vehicle(s) that does not have an active North Carolina registration.

· You own other reportable personal property such as boats, boat motors, jet skis, aircraft, etc.

· You own a boat or utility trailer with permanent tags.

· You own a single wide mobile home or a double wide mobile home without a permanent foundation.

· You own business personal property.

All Property used in The Connection with production of income that has not been classified as real

- Who files a listing? 

Any Individual or business owning or possessing personal property used with a business or other income producing purpose on January 1. 

- Listing forms must be filed by January 31 unless you have requested an extension. The extension request must be made by January 31 by mail or email. 

If you received a listing form in the previous year for listing your property, a listing form will automatically be mailed to you at the address on record as of December 31, 2025. If you do not receive a listing form and you have property that is required to be listed, it is your responsibility to obtain a listing form from the Scotland County Tax Office.

Failure to list within the required listing period of January 1 through January 31 will result in a penalty of 10% of the total tax levied.

Real Estate in Scotland County is permanently listed and does not require an annual listing. Improvements to real property during 2025 must be listed.

Exclusion for Elderly, Permanently Disabled Persons, Circuit Breaker

North Carolina may exclude from property tax those taxpayers who meet the following requirements and an application submitted.

Elderly & Circuit Breaker Exclusion:

· The property is your permanent residence you own and occupy. You are 65 years or older as of January 1. See the tax department for more information regarding the income requirements.

Disabled & Disabled Veteran:

· The property is your permanent residence you own and occupy. You are disabled or have a Service-connected disability. See the tax department for more information.

Property Exempt applications must be filed January 1 through June 1 to be timely.