375 Split Rail Row, Highlands, NC 28741 Property Records

Macon County property record for 375 Split Rail Row, Highlands, NC 28741 · Last verified August 2026

Property Highlights

Property Type	Residential > Single Family > Home
Bedrooms	4 Beds
Bathrooms	3.5 Baths
Year Built	Built 1999
Square Footage	3,448 sqft Heated Area
Lot Size	187,744 sqft (4.31 acres)
Garage	Mixed, 528 sqft
Last Sale	$1,750,000 (2007)
Tax Bill	$12,539.00 (2025)

Property Details

APN / Parcel Number

Primary APN	`7459396969`
Alternative APNs	`0523026` `110102`

Interior

Bedrooms	4 Beds
Full Baths	3.5 Baths
Partial Baths	1 Partial Baths
Total Rooms	9 Rooms
Building Area	3,448 sqft Heated Area
1st Floor	1,718 sqft 1st Floor
Upper Floors	1,250 sqft Upper Floors
Basement Area	1,150 sqft Basement
Finished Basement	1,150 sqft Finished
Stories	2 Stories
Fireplace	Fireplace
Fireplaces	1 Fireplaces

Exterior

Year Built	Built 1973
Effective Year Built	Effective 1999
Exterior Material	Wood Exterior
Construction Type	Frame Construction
Roof Construction	Gable Roof Construction
Roof Material	Composition Shingle Roof
Lot Area	187,744 sqft (4.31 acres)
Parking Spaces	3 Parking Spaces
Garage Type	Mixed Garage
Garage Area	528 sqft Garage

Exterior Amenities

Deck Area	48 sqft Deck
Patio Area	1,248 sqft Patio
Porch Area	146 sqft Porch
Topography	Rolling Topography

Utilities and HVAC

Heating System	Forced Air with Air Conditioning Heating
Heating Fuel	Oil Heating Fuel
Sewage	Septic Sewage
Water Source	Commercial Water Source

Location & Zoning

Account Number	110102
Street Address	375 SPLIT RAIL ROW
City	HIGHLANDS
State	NC
Zip	28741-4504
Property Usage	Residential Property Usage
Type	Residential > Single Family > Home
Legal Description	LOTS 14 & 15 SAGEE MTN
Legal Subdivision	SAGEE MTN
Legal Lot Number	14-15
Jurisdiction	MACON NC
Minor Civil Division	HIGHLANDS
Census Blockgroup	1
Census Block	1053
Census Tract	970502

Owner

Source: Macon County records · APN 7459396969

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	1120 STATE ST, NEW ORLEANS, LA 70118-5951
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	Jun 19, 2007 · Amount on Record
Deed Sale	Jun 19, 2007 · Amount on Record
Deed Doc Number	20073174
Deed Book / Page	31 / 1120
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		$3,173,830 (-) Land $1,500,000 Building $1,673,830	$3,173,830 (-) Land $1,500,000 Building $1,673,830
2025	$12,539.00
2023		$3,173,830 Land $1,500,000 Building $1,673,830	$3,173,830 Land $1,500,000 Building $1,673,830

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 52% of the US · above 74% of North Carolina
Wildfire Likelihood	About 1 in 855 per year
Exposure	Direct burnable vegetation at the parcel

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