232 Split Rail Row, Highlands, NC 28741 Property Records

Macon County property record for 232 Split Rail Row, Highlands, NC 28741 · Last verified August 2026

Property Highlights

Property Type	Residential > Single Family > Home
Bedrooms	3 Beds
Bathrooms	3.5 Baths
Year Built	Built 2005
Square Footage	2,198 sqft Heated Area
Lot Size	74,923 sqft (1.72 acres)
Occupancy	Owner Occupied
Last Sale	$800,000 (2007)
Tax Bill	$4,261.00 (2025)

Property Details

APN / Parcel Number

Primary APN	`7550209822`
Alternative APNs	`0501885` `88757`

Interior

Bedrooms	3 Beds
Full Baths	3.5 Baths
Partial Baths	1 Partial Baths
Total Rooms	9 Rooms
Building Area	2,198 sqft Heated Area
1st Floor	2,198 sqft 1st Floor
Stories	1 Stories
Fireplace	Fireplace
Fireplaces	1 Fireplaces

Exterior

Year Built	Built 1983
Effective Year Built	Effective 2005
Architectural Style	Conventional Style
Exterior Material	Wood Exterior
Construction Type	Frame Construction
Roof Construction	Gable Roof Construction
Roof Material	Composition Shingle Roof
Lot Area	74,923 sqft (1.72 acres)
Garage Type	Finished Garage
Garage Area	32 sqft Garage

Exterior Amenities

Deck Area	300 sqft Deck
Patio Area	300 sqft Patio
Porch Area	664 sqft Porch
Topography	Rolling Topography

Utilities and HVAC

Cooling System	HVAC Cooling
Heating System	Heat Pump Heating
Heating Fuel	Electric Heating Fuel
Sewage	Septic Sewage
Water Source	Commercial Water Source

Location & Zoning

Account Number	88757
Street Address	232 SPLIT RAIL ROW
City	HIGHLANDS
State	NC
Zip	28741-8489
Property Usage	Residential Property Usage
Type	Residential > Single Family > Home
Legal Description	LOT 28 SAGEE MT
Legal Subdivision	SAGEE MTN
Legal Lot Number	28
Jurisdiction	MACON NC
Minor Civil Division	HIGHLANDS
Census Blockgroup	1
Census Block	1055
Census Tract	970502

Owner

Source: Macon County records · APN 7550209822

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	Individual Name on File
Mailing Address	232 SPLIT RAIL ROW, HIGHLANDS, NC 28741-8489
Occupancy	Owner Occupied
Owner Type	Owner is an Individual, Couple or Unincorporated Entity

Deeds, Mortgages & Sale History

Assessor's Deed Record

Deed Names	Verified Name on Deed
Last Sale	Jan 08, 2007 · Amount on Record
Deed Sale	Jan 08, 2007 · Amount on Record
Prior Sale	Jan 08, 2007 · Amount on Record
Deed Doc Number	20076307
Deed Book / Page	30 / 1525
Record Refreshed	Sep 20, 2026

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
Municipality	Highlands Town
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		$1,058,440 (-) Land $250,000 Building $808,440	$1,058,440 (-) Land $250,000 Building $808,440
2025	$4,261.00 (+0.28%)
2023	$4,249.00	$1,058,440 Land $250,000 Building $808,440	$1,058,440 Land $250,000 Building $808,440

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

Wildfire

Wildfire Risk	Moderate above 53% of the US · above 75% of North Carolina
Wildfire Likelihood	About 1 in 877 per year
Exposure	Direct burnable vegetation at the parcel

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