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Lincoln County Government
115 W. Main St.
Lincolnton, NC 28092
Tax - Real Estate Appraisal
Appraisal Process
Tax Appraisal Building
Map to This Location

Real Estate Appraisal,
119 East Court Square
Lincolnton, NC 28092
P. O. Box 757
Lincolnton, NC  28093

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, 2015 unless there have been changes since the last revaluation. 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 the property as of January 1 of the current tax year.

N.C. General Statutes requires a reassessment, or revaluation, of real property at least once every eight years. In
Lincoln County revaluations are conducted on a four-year cycle. The current revaluation is effective January 1, 2015 and the next revaluation is due on January 1, 2019.

Preliminary Schedule of Standards and Rules (including the Present Use Value Rates) for the 2019 Revaluation

Preparation Checklist for Review of Real Property Tax Value
Should you choose to appeal the value of your real estate property these are some important factors that you should keep in mind.

Appeal Procedures Information
The following Appeal Processes are offered to all property owners who wish to appeal the taxable value of their property located in Lincoln County.

2018 Formal Appeals to the Board of Equalization and Review

2016 – 2018 Income and Expense Survey
As an owner or duly authorized agent of an income producing property, you are aware of the impact that economic factors have on property value. In order to develop a fair and equitably appraised value of all income producing property, we request your cooperation by completing the Income and Expense Form with the appropriate information. Please email, fax, or mail as soon as possible. N.C. law requires this information be held confidential, therefore it is not a public record.