Exempt Properties

Every property owner claiming exemption from property taxes must establish that the property is entitled thereto. Any owner claiming exemption, with the exception of the United States Government, the State of North Carolina, and the counties and municipalities of the State, must file an application with the Tax Listing Office. If the property for which the exemption is claimed is appraised by the Department of Revenue, the application shall be filed with that department.

Applications are available in person or by mail, or by using the print form option below:

Application For Builder Property Tax Exemption

Application For Property Tax Exemption

Completed forms must be mailed to:
Lincoln County Tax Department
100 East Main Street
Lincolnton, North Carolina 28092

*The above exemptions are due by January 31, 2022.