Tax - Real Estate Appraisal

Appraisal Process

All real property (land and buildings) in Lincoln County is appraised by the Lincoln County Appraisal Department Staff. The amount of property tax you pay is based on the assessed value placed on your property on January 1 of each year, as if it existed on January 1, 2019. The assessed value is multiplied by the tax rate per $100 of assessed value to calculate the amount of taxes due. Taxes are billed to the owner of the property as of January 1 of the current tax year. Tax rates are set by the Lincoln County Commissioners in June of each year. N.C. General Statutes requires a reassessment, or revaluation, of real property at least once every eight years. Lincoln County revaluations are conducted on a four year cycle. The current revaluation is effective January 1, 2019 and the next will become effective on January 1, 2023. 

New Assessment notices will be mailed this up coming February.

If you would like to appeal your value, you have 30 days from the date of the letter to appeal informally to the Appraisal Division by calling 704-736-8670; or you can mail your informal appeal to 100 East Main Street, Third Floor, Lincolnton, NC 28092.

The formal appeals to the Board of Equalization and Review will begin April 4th, 2022 and close on April 25th, 2022.

Additional Resources:

Schedule of Standards and Rules (including the Present Use Value Rates) for the 2019 Revaluation

Appeal Procedures Information

Notice of Appeals to the Board of Equalization and Review

Written Request to the Board

Appeal Form to the Board of E&R; Real Property

Preparation Checklist for Review of Real Property Tax Value