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Lincoln County Government
353 N. Generals Blvd.
Lincolnton, NC 28092
Tax - Real Estate Appraisal
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100 E. Main St.
Third Floor
Lincolnton, NC  28092

Ph: (704) 736-8670
Fx: (704) 736-8735

8:00 am - 5:00 pm
Monday - Friday

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 as of 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 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.

January 1, 2019 Revaluation Assessment notices were mailed February 14th, 2019

If you would like to appeal your value, you have 30 days from the date of the letter to appeal informally to the Appraisal Department at 704-736-8670 or mail in the bottom portion of your notice.

The formal appeals to the Board of Equalization and Review begin April 1, 2019 and close on April 29, 2019. For questions or concerns please contact the Appraisal office at 704-736-8670. 

Additional Resources:

Provides detailed information on the appraisal process

Important factors to consider when appealing the value of your real estate property 

Appeal processes are offered to all property owners who wish to appeal the taxable value of their property located in Lincoln County.

Provides information on what to expect at the Board of Equalization and Review hearing

Board of Equalization and Review meeting schedule