Tax - Real Estate Appraisal
Appraisal Process
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 the 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.
2021 New Assessment notices will be mailed February 15th, 2021
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 5, 2021 and close on April 26, 2021.
Additional Resources:
2019 Lincoln County Reappraisal Information
Schedule of Standards and Rules (including the Present Use Value Rates) for the 2019 Revaluation
2021 Appeal Procedures Information
2021 Notice of Appeals to the Board of Equalization and Review
2021 Written Request to the Board
2021 Appeal Form to the Board of E&R; Real Property
2021 Preparation Checklist for Review of Real Property Tax Value