124 Spruce Ln, Highlands, NC 28741 Property Records

Macon County property record for 124 Spruce Ln, Highlands, NC 28741 · Last verified August 2026

Property Highlights

Property Type	Residential > Single Family > Home
Bedrooms	5 Beds
Bathrooms	4 Baths
Year Built	Built 2000
Square Footage	1,957 sqft Heated Area
Lot Size	59,242 sqft (1.36 acres)
Garage	Finished, 552 sqft
Last Sale	$1,335,000 (2024)
Tax Bill	$3,740.00 (2025)

Property Details

APN / Parcel Number

Primary APN	`7540879141`
Alternative APNs	`0501858` `108827` `149737`

Interior

Bedrooms	5 Beds
Full Baths	4 Baths
Total Rooms	7 Rooms
Building Area	1,957 sqft Heated Area
1st Floor Area	1,957 sqft 1st Floor
Basement Area	1,440 sqft Basement
Finished Basement	1,440 sqft Finished
Stories	1 Story
Fireplace	Fireplace
Fireplaces	1 Fireplace

Exterior

Year Built	Built 1984
Effective Year Built	Effective 2000
Architectural Style	Conventional
Exterior Material	Wood
Construction Type	Frame
Roof Type	Gable
Roof Material	Wood Shingle
Lot Area	59,242 sqft (1.36 acres)
Parking Spaces	2 Parking Spaces
Garage Type	Finished
Garage Area	552 sqft Garage

Exterior Amenities

Deck Area	40 sqft Deck
Patio Area	288 sqft Patio
Porch	Slab
Porch Area	560 sqft Porch
Terrain	Rolling

Utilities, Heating & Cooling

Cooling System	HVAC
Heating System	Heat Pump
Heating Fuel	Electric
Sewer	Municipal
Water Source	Commercial

Location & Zoning

Account Number	149737
Street Address	124 SPRUCE LN
City	HIGHLANDS
State	NC
Zip	28741-7175
Property Category	Residential
Property Type	Residential > Single Family > Home
Legal Description	LOT 19 BLK K HLDS FALLS
Legal Subdivision	HIGHLANDS FALLS COUNTRY CLUB
Legal Block	K
Legal Lot Number	19
Jurisdiction	MACON NC
Township / Civil Division	HIGHLANDS
Census Block Group	1
Census Block	1034
Census Tract	970502

Owner

Source: Macon County records · APN 7540879141

Assessment roll updated September 22, 2025 · Last verified August 2026

Owner names and exact recorded amounts shown locked on this page are available instantly with a free trial.

Owner of Record	Company Name on File
Mailing Address	506 OLD SHALLOWFORD BRIDGE RD, SUNSET, SC 29685-1549
Owner Type	Company
Vesting	Limited Liability Partnership

Deeds, Mortgages & Sale History

Assessor's Deed Record

Deed Names	Verified Name on Deed
Last Sale	May 31, 2024 · Amount on Record
Deed Sale	May 31, 2024 · Amount on Record
Prior Sale	Jun 14, 2007 · Amount on Record
Deed Document Number	20243131
Deed Book / Page	43 / 1526
Record Updated	Sep 20, 2026

June 2026: Deed of Trust, Mortgage

Document Type	Deed of Trust
Jurisdiction	MACON NC
Recording Date	Jun 08, 2026
Property Address	124 SPRUCE LN, HIGHLANDS, NC 28741-7175
Document Number	0000003483
Book / Page	44 / 806
Instrument Date	Jun 03, 2026
Instrument	20263483
Transaction Type	Mortgage
Record Updated	Jul 12, 2026
Title Company	NONE LISTED ON DOCUMENT

Transferred To (Grantee/Buyer)

Name	Verified Name
Relationship	Limited Liability Partnership, 266
Address	506 OLD SHALLOWFORD BRIDGE RD, SUNSET, SC 29685-1549

Mortgage

Document Number	0000003483,
Date	Jun 08, 2026
Book Page	44/806
Instrument	20263483

Lender

Name	NC FINANCIAL SERVICES LLC

Agreement

Type	Construction Mortgage
Amount	Amount Recorded
Term	12 Months
Due	Jul 01, 2027

Interest

Rate	6.37%
Max Rate	-1%

Tax Assessment & Valuation

Source: Macon County records · Assessment roll updated September 22, 2025 · Last verified August 2026

Property Jurisdictions

Type	Name
State	North Carolina
County	Macon County
Unified School District	Macon County Schools (KG - 12)

Tax Bill & Assessment History

Assessed value and assessed market value are set for property tax purposes and are not market price estimates.

Year	Tax Bill	Assessed Value	Assessed Market Value
2026		$1,252,370 (-) Land $250,000 Building $1,002,370	$1,252,370 (-) Land $250,000 Building $1,002,370
2025	$3,740.00 (+0.32%)	$1,252,370 (-) Land $250,000 Building $1,002,370	$1,252,370 (-) Land $250,000 Building $1,002,370
2023	$3,728.00	$1,252,370 Land $250,000 Building $1,002,370	$1,252,370 Land $250,000 Building $1,002,370

Flood & Wildfire

Source: FEMA National Flood Hazard Layer, Macon County (37113C), updated November 8, 2018 · USDA Forest Service Wildfire Risk to Communities, 2nd edition (2024), fuels as of 2020 · Last verified October 2026

Flood

FEMA Flood Zone	Zone X
Flood Hazard	Minimal
500-Year Floodplain	No
Special Flood Hazard Area	No
Nearest Special Flood Hazard Area	Zone AE, within 500 ft

Wildfire

Wildfire Risk	Moderate above 40% of the US · above 58% of North Carolina
Wildfire Likelihood	About 1 in 1,724 per year
Exposure	Direct burnable vegetation at the parcel

Values are read at the parcel center point; lenders make the official flood determination.