The Lincoln County Tax Collections office is
solely responsible for the collection of taxes and approved fees. We are responsible for
the collection of taxes for the City of Lincolnton, Fire Districts, and the East Lincoln
Water/Sewer District. Annual tax notices for real estate and
personal property are mailed in early July, a 2% discount is allowed from
July 1st through August 31st,
the taxes are due as of September 1st and the last day to pay before they become past due is
January 5th the following year. Should January 5th fall on a Saturday or Sunday, the
payment period is extended to the next business day. If you do not receive your tax notice
during July, you will need to contact our office to make sure we have your current mailing
address. Registered motor vehicle notices are mailing monthly (for additional information
refer to Registered Motor Vehicles).
Real estate taxes are generally the legal obligation of the owner of record as of
January lst. However, in the case of a transfer of ownership, N.C.G.S.
105-273(17), effective for the 2006 taxes and years forward, now transfers
the liability for unpaid taxes on real property to the "owner of record" on
the date the taxes become delinquent and any subsequent owner there after.
Ordinarily, taxes are prorated at the time of the transfer of ownership. To
determine if your taxes were prorated and paid at the time of closing, contact your
realtor or closing attorney. If you want to insure that you have no tax liability, you may
want to request that tax payment be made to the Tax Collector's Office at the time of
closing. If the current year taxes are not yet due, we will accept prepayments based on
the previous year's rate.
The real estate property tax notices are mailed to the owner as of
January 1st and if we have received information from a mortgage company that there is an
escrow account, then a record of those taxes are mailed to the proper company. Past due
real estate and personal property taxes are charged a 2% penalty as of January 6th and
accrue an additional 3/4% interest monthly until paid in full. Past due Registered Motor
Vehicle Tax Bills are charged a 5% penalty on the first day of the month that they become
past due and accrue 3/4% interest monthly until paid in full.
North Carolina General Statutes requires all unpaid real estate property
accounts for the current year to be advertised in all local newspapers at least once and
as early as March 1st, in the name of the property owner on the date the
bill became delinquent. Advertisement cost are added on each parcel after advertisement.
Past due taxes are subject to enforcement measures including, but not limited to,
garnishment of wages, attachment of bank accounts, levy on personal property,
attachment of North Carolina Income Tax refund, foreclosure
on real estate, and registration blocks for registered motor vehicles. Enforcement
measures will begin immediately after the due date.
To avoid interest or penalties, payment must be in the Tax
Collector’s Office or postmarked by January 5. If payment is not postmarked,
it is deemed to be received when it is actually delivered to the Tax
Collector’s Office. To avoid penalties, we urge taxpayers to mail earlier to
avoid the possibility that the mail is not delivered within the deadlines.
All checks should be made payable to the Lincoln County Tax Department.
According to N.C.G.S. 105.357 and 105.358 a local resolution was adopted
which authorized the penalty set for submitting worthless checks at $25.00
or ten percent (10%) of the amount of the check, whichever is greater –
subject to a maximum of $50.00, plus any additional interest due and plus
any criminal penalties provided by law. Partial payments are accepted for
the current year tax from the time the notices are mailed and until they
become past due.
There are four different ways to pay your taxes:
- You may visit our office.
- You may mail your payment.
- You may use the drop-box located in front of the James
W. Warren Citizens'
Center.
- You may use your credit card by calling this toll-free number
(1-877-261-6081). A convenience fee is charged for processing the transaction.
- You may pay your taxes online by clicking here on Pay
Online. A convenience fee is charged for processing the transaction.
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