Individual Property Listing

Personal property includes, but is not limited to: 

Owners of these items must list them with the Tax Office each January. A listing penalty of 10% is added for any property that has not been listed before the end of each January. 

Tax Listing Period by NC General Statute, personal property and certain real property is to be listed for property tax purposes by January 31 of each year. 

• Instructions for Lincoln County Property Tax Listing Form (372 kb)
• If you did not receive a Property Tax Listing form, click here to print one or contact us. 
• Property is taxed based on its location on January 1st. If property is moved to another county in North Carolina after January 1st, the Lincoln County tax bill is correct for this year. The property owner is required to file a Property Tax Listing form in the new county for the upcoming year and notify Lincoln County that the property has been moved. 
• Appeals: Once you have submitted your listing form and you have received your tax bill, you may request an appeal. Appeal requests must be received in the Tax Office within 30 days of the billing date on your bill. Therefore, it is suggested that you verify the information on your bill as soon as you receive it. 
• While unlicensed vehicles must be listed annually in January, licensed vehicles (registered motor vehicles) should not be listed annually, with the exception of multi-year tagged vehicles. 

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 five years prior. You may print our listing form by going to our forms page and clicking on 2023 Individual Listing Form.