Map to this Location
100 E. Main St.
Ph: (704) 736-8670
Fx: (704) 736-8735
8:00 am - 5:00 pm
Monday - Friday
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.
2020 New Assessment notices will be mailed February 14th, 2020
If you would like to appeal your value, you have 30 days from the date of the letter to appeal informally to the Appraisal Division by calling 704-736-8670; or you can mail your informal appeal to 100 East Main Street, Third Floor, Lincolnton, NC 28092.
The formal appeals to the Board of Equalization and Review will begin April 6, 2020 and close on April 27, 2020.
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