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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 which is required to be Listed, it is your responsibility to obtain a listing
form by contacting the Listing Division of the Tax Department, or visit our office during
regular office hours, or use the option below to print a copy of the listing form and
return 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.
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| You own unregistered, untagged vehicles which do not have an active North
Carolina registration.
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| You own other reportable personal property such as boats, boat motors,
jet skis, airplanes, etc.
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| You own other property used to produce income such as tractors, mowers,
etc.
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| 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: (1) wheels, tongue and axle removed, (2)
set up on a permanent foundation and (3) the home and land must be owned
by the same owner. |
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FAILURE TO LIST PROPERTY FOR TAXATION
It is the duty of the Tax Department to insure 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
P.O. Box 938
Lincolnton, North Carolina 28093
Fax Number (704) 732-9028
2008
Individual Listing Form:
PRINT Personal Property Listing Form...438kb
PRINT INSTRUCTIONS FOR LINCOLN COUNTY PROPERTY TAX LISTING FORM...118kb
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