Individual Property Listing
North Carolina General Statute (105-308) requires that all persons owning property that is subject to taxation must list this property annually within the regular listing period of January 1 through January 31, with the exception of registered vehicles. For residents of
Lincoln County it is not required that you list real estate, only improvements made to the property during the previous year must be listed. If you received a listing form in the previous year, a form will automatically be mailed to your last address on our tax records. If you do not receive a listing form and you have property that is required to be listed, it is your responsibility to obtain a listing form by contacting the Listing Division of the Tax Department, or visiting our office during regular office hours, or using the option below to print a copy of the listing form and returning the completed form to our office by mail or fax.
A listing form is required if one or more of the following apply:
- You have made improvements to your real estate (general maintenance such as painting not included) during the previous year.
- You own unregistered, untagged vehicles which do not have an active North Carolina registration.
- You own other reportable personal property such as boats, boat motors, jet skis, airplanes, etc.
- You own other property used to produce income such as tractors, mowers, etc.
- You own a manufactured home (singlewide, doublewide or triplewide) classified as personal property. Manufactured homes are classified as real property if all of the following requirements are met:
- Wheels, tongue and axle removed
- Set up on a permanent foundation
- The home and land must be owned by the same owner
Failure to List Property for Taxation
It is the duty of the Tax Department to ensure that all property subject to taxation is listed. When property is discovered that the taxpayer failed to list, there is a penalty of (10%) ten percent added to the tax bill for every year that the property was not listed or was substantially unlisted. Property can be discovered for previous years and is limited to current year and (5) five years prior.
You may print a copy of our listing form, by using print options below. After completion (make sure to sign and date) you may mail or fax the completed form to:
Lincoln County Tax Department
100 East Main Street
Lincolnton, North Carolina 28092
Fx: (704) 732-9028
2021 Individual Listing Form
- Personal Property Listing Form (417kb)
- Instructions for Lincoln County Property Tax Listing Form (372 kb)