Business Personal Listing

Requirements

Business personal property must be listed for tax purposes on an annual basis. Business personal property includes supplies, machinery, equipment, computers, furniture, fixtures, airplanes, farm equipment, or any other equipment used to produce income.

All business personal property that is subject to taxation must be listed annually within the time period of January 1 through January 31. Listing extensions for business personal property may be requested in writing prior to the close of the regular listing period. Extensions will not be granted by telephone and local practice restricts business listing extensions beyond mid April. Failure to list within the required period will result in a penalty of 10% of the total tax levied.

If you have listed with Lincoln County in a previous year and have an active account, a listing form will automatically be mailed to you at the address on record as of January 1. 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 Business Personal Property Listing Office during regular hours or using the print option listed below.


How to:


2021 Business Listing Forms:

After completing and signing the Business Listing form you may mail or fax the form to:

Lincoln County Tax Department
100 East Main Street
Lincolnton, North Carolina 28092
Fx: (704) 732-9028

For information regarding payment of taxes or total taxes due, refer to Property Tax Collection or Tax Information System.