Board Of Equalization & Review

Powers and Duties

By resolution of the Scotland County Board of Commissioners, the Board of Equalization and Review (BOER) is charged with the following responsibilities:

• Tax List Review and Adjustment:

Examining and reviewing the current year's tax lists to ensure that all taxable property is listed, appraised, and assessed in compliance with state law. The BOER has the authority to increase or decrease the appraised value of property as necessary.

• Taxpayer Appeals:

Hearing appeals submitted by taxpayers concerning the listing or appraisal of their property.

• Settlement of Discovered Taxes:

Possessing the power to compromise, settle, or adjust the County's claim for taxes that arise from property discovered to have been previously unlisted.

Review of Late Exemption/Exclusion Applications:

•  Approving or denying "good cause" for late applications for various property tax exemptions or exclusions, including:
• Deferred taxes for agricultural, horticultural, and forestland.
• Exclusions for the elderly or disabled, the property tax homestead circuit breaker, and disabled veterans.
• Exemptions for real and personal property used for religious, educational, scientific, literary, or charitable purposes, as well as for charitable hospitals, qualified retirement facilities, burial property, historic properties, low-income housing property, community land trust property, and other applications as specified by G.S. 105-282.1.
• The BOER is authorized to request any records necessary to obtain information pertinent to its inquiries.

Hearings and Decisions

Venue: Appeals are heard by the Scotland County Board of Equalization and Review at the Scotland County Tax Department, located at 507 W Covington St., Laurinburg, NC 28352.

Decision Timeline: Decisions made by the BOER are mailed to the appellant within 30 days following the hearing date.

Board Members:

Joseph Bown 
Kirk McBride 
Jimmy Bennett 
Mary Helen Norton- Chair 
Alexis Tyson 
Tanya Edge