Real Property

Real Property Tax Information for Scotland County

What is Considered Real Estate Property?

Real estate property includes:

Land

Buildings

Structures

Improvements

Permanent fixtures

Mobile homes placed on a permanent enclosed foundation on land owned by the mobile homeowner.

Annual Listing and Reporting Requirements

Real estate in Scotland County is permanently listed and does not require an annual listing.

A tax lien is placed on the property on January 1st and remains until all taxes are paid in full.

Property owners as of January 1st must report any new buildings, additions, improvements, and/or deletions made during the preceding calendar year for which a building permit was not issued. This must be reported using a Personal Property Listing form, regardless of who made the changes.

Routine maintenance (e.g., painting, replacing existing structures, landscaping) is not considered an improvement and does not need to be listed.

Appraisal Visits by Tax Administration

Scotland County Tax Administration appraisers occasionally visit properties to ensure the property characteristics match county records.

Visits may involve taking outside measurements of new structures or additions, verifying story heights, and examining the exterior for changes that could affect the assessed value. An exterior photo may also be taken for the property record card.

Appraisers will carry county-issued badges, and their vehicles will be marked with Scotland County identification.

A visit typically lasts 15–30 minutes but may take longer depending on the property's size and complexity.

The goal of these visits is to validate the accuracy of property information, allowing the County to correct inconsistencies and produce accurate real estate appraisals.

Real Estate Value Appeals

Scotland County's real estate values are based on the market value determined by the most recent countywide revaluation, which will take effect on January 1, 2026. Learn more about the revaluation process and effective dates.

Property owners have the right to appeal their county-appraised real estate values to the Board of Equalization and Review (BOER) starting January 1st of each year.

The Board of Commissioners annually passes a resolution that sets the date for the BOER's adjournment, which is when they stop accepting real estate value appeals. This date is typically in early to mid-April.

An appeal request can only be accepted after the BOER's adjournment if a property owner's county-appraised real estate value was changed, and they were not notified of the change until after the adjournment date. For this specific situation, the appeal deadline is December 31st.