Debbie Lawrence was shocked when she got a letter from Scotland County in March saying the value of her home has increased 58% since 2019.
During a recent revaluation, the county determined that Lawrence’s three-bedroom, about 30-year-old home in Laurinburg was worth $176,700.
“I didn’t understand the justification for it,” said Lawrence, who will turn 57 in April and has lived in Laurinburg her whole life.
Lawrence isn’t the only Scotland County resident dealing with sticker shock following the revaluation, a process that North Carolina law mandates at least every eight years to reflect current market values.
Scotland County’s revaluation comes a year earlier than required. County Manager April Snead said it reflects a “trend across the state” to revalue property more often to avoid unwanted surprises. Neighboring Cumberland County will now revalue properties every six years.
Snead said she couldn’t provide an average property value increase for residential or commercial properties in Scotland County.
But Ed O’Neal, vice chair of the Scotland County Board of Commissioners, said in a video posted on social media that the 2019-2026 revaluation represented “the most unprecedented growth in property values in many people’s lifetime.”
“Things like inflation, limited housing supply, and the rising cost of materials all contribute to the increased value of existing homes,” O’Neal said.
Commissioners had a public hearing about the revaluation on December 1, but no residents spoke. The board approved the revaluation at a special meeting 10 days later.
Higher property values don’t necessarily mean higher tax bills. When commissioners pass a new budget in June, they could lower the current property tax rate of $0.99 per $100 valuation to ease the financial burden on homeowners.
The owner of a property previously valued at $150,000 paid $1,485 in county property taxes a year. If the property is now valued at $225,000, the owner would pay $2,227.50 under the current rate. But if county commissioners lower the tax rate to $0.72 per $100 valuation, the same property owner would pay $1,620 a year, O’Neal said.
Snead said commissioners “have an excellent opportunity to lower the tax rate,” which is the highest in the state.
County commissioners last lowered the property tax rate in 2022, from $1.10 per $100 valuation. Officials have said the rate had to be high because of a state law that mandated minimum funding for schools. But the law was repealed last year.
Scotland County has the second-highest percentage of residents living in poverty in North Carolina, according to the National Institutes on Minority Health and Health Disparities. The county’s median household income was $45,730 in 2024, according to the U.S. Census Bureau. It had a 4.8% unemployment rate in December, almost a percentage point above the state rate, according to the N.C. Department of Commerce.
The median listing price of homes in Scotland County was $247,450 in March, an increase of almost 18% from a year ago and over 30% since March 2023, according to Realtor.com.
Scotland County hired an independent appraisal firm, Greenville-based Andy Piner & Associates, to determine property values by checking real estate websites, looking at Google Earth images, and visiting properties, Snead said.
If the property tax rate remains the same, Lawrence and her husband would pay about $1,750 a year. They could foot the bill, she said, adding that she works at a local accounting firm and her husband owns a small business.
But Lawrence says she worries about new homeowners and older residents. “That’s where my heart bleeds,” she said.
How to Appeal
Residents who don’t agree with their new property values can submit an appeal to the county’s Board of Equalization and Review by April 13. Appeals can be made online or in person at the Scotland County Tax Department at 507 W. Covington St. in Laurinburg.
Property owners who file an appeal must provide clear evidence that their values are incorrect, like a professionally certified appraisal or pictures of property damage, Snead said.
The county offers property tax relief to residents 65 and older who make $38,000 or less annually, and to disabled veterans. Qualifying residents must submit an application to the county tax department by June 1.
Lawrence said she hadn’t decided whether to appeal. She described her 1,600-square-foot home as “modest.” She and her husband have made some changes to the home they bought it in 2001: They removed a deck, replaced the roof, put in hardwood floors, and built a pergola in the backyard.
The Scotland County Democratic Party called for the county to schedule at least three town halls to inform residents about the revaluation. In an email response to the party, Snead said commissioners can discuss the request at the board’s meeting on April 6.
Snead encouraged residents to attend commissioners’ meetings and stay informed about the ongoing property tax determination process.
“We understand that this is an issue that makes people very anxious,” Snead said. “They don’t have any indication right now that their taxes are going up, that their taxes are going down, but if they hold on, they will see how this process develops.”