Effective January 1, 2008, North Carolina has changed this exemption to exclude from property taxes the greater of twenty five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:

1. Is at least 65 years of age or totally and permanently disabled.
2. Has an income for the preceding calendar year of not more than twenty five thousand dollars ($25,000).  If married, the total combined income cannot exceed twenty five thousand dollars ($25,000).
3. Is a North Carolina resident.

Income is defined as any monies received from every source including Social Security benefits, retirement payments, proceeds from insurance policies, interest, dividends, etc. It does not include gifts or inheritances from a spouse or immediate family members.

Application for this exemption must be filed with the Tax Listing Office before June 1st of the year in which you meet the above qualifications. To apply for this exclusion due to being permanently disabled, you must attach a certificate which certifies that you are totally and permanently disabled from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination. You will receive notification if the application is denied.

If you have previously received this exclusion, you do not need to apply again unless you have changed your permanent residence. If you have received the exclusion, and your income now exceeds $25,000, you must notify our office. If you received the exclusion because you were totally and permanently disabled, and you are no longer totally and permanently disabled, you must notify our office. If the person receiving this benefit is deceased, then the heirs or trustee must notify our office. Failure to make notification of changes will result in disqualification and discovery of the exemption amount along with penalties and interest.

Applications are available in person or by mail, or by using the print form option below.

Exempt Properties

Every property owner claiming exemption from property taxes must establish that the property is entitled thereto. Any owner claiming exemption, with the exception of the United States Government, the State of North Carolina, and the counties and municipalities of the State, must file an application with the Tax Listing Office. If the property for which the exemption is claimed is appraised by the Department of Revenue, the application shall be filed with that department.

Applications are available in person or by mail, or by using the print form option below

PRINT APPLICATION FOR EXEMPT PROPERTIES FORM

Completed forms may be mailed or faxed to:

Click here to go to the Lincoln County Government
Online Tax Information Services

Click here for Online Tax Information Services Help

    Addressing      Business Personal Listing    Individual Property Listing     Land Use Value Qualifications    Pay Taxes Online    Property Tax Collections      Property Tax Exemptions     Real Estate Appraisal/Ownership     Registered Motor Vehicles    Tax Rates

Click on any of the above for New Selection

Lincoln County Tax Office
100 East Main Street, P. O. Box 938
Lincolnton, North Carolina 28093
Phone: (704) 736-8542 Fax: (704) 732-9028