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Updated 2025 Tax Year

Lenoir County
Property Tax Guide

Everything you need to know about property taxes in Lenoir County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.5669% base rate ($0.5669 per $100 assessed value), varies by district with municipal and fire district additions
1st Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Lenoir County, North Carolina operates on a property tax system that serves as a primary funding source for essential county services including education, public safety, infrastructure maintenance, and social services. Property taxes in Lenoir County are administered by the County Tax Assessor's office and are based on the assessed value of real and personal property as of January 1st each year.

For the 2025 tax year, Lenoir County's base property tax rate is 0.5669% (or $0.5669 per $100 of assessed value). However, your actual effective tax rate may vary depending on your location within the county due to special taxing districts, municipal taxes, and fire district assessments that may apply to your specific property. Property owners should verify their complete tax rate by checking which special districts serve their address, as these additional assessments can impact your total annual property tax liability.

Property in Lenoir County is assessed at 100% of market value, with countywide revaluations conducted periodically to ensure assessments reflect current market conditions. The county offers several tax credits and homestead programs that can reduce your tax liability, though most require annual application and are not automatically applied to your account.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General Fund0.5669%Base county operations, services, and administration (FY 2025-2026)
School DistrictsVariesAdditional assessments may apply depending on school district
Fire DistrictsVariesRural fire protection districts assess additional rates where applicable
Municipal TaxesVariesCity taxes apply within incorporated areas (separate from county)
Special AssessmentsVariesDrainage districts, lighting districts, or other special improvements

Note: The rates shown apply to the FY 2025-2026 levy year. Your total effective rate depends on your property's location within Lenoir County. Properties within incorporated municipalities will also be subject to separate city taxes. Rural properties may have fire district assessments, while some areas may have additional special district taxes for services like drainage or street lighting. Contact the Lenoir County Tax Assessor's office with your parcel number to determine your property's complete tax rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lenoir County, property taxes are due in two installments:

First Installment
Sep 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Lenoir County are additional property tax assessments that occur when there are changes to property ownership, value, or use during the tax year. The most common triggers include new construction completion, property improvements that increase assessed value, changes in property classification, or correction of assessment errors discovered mid-year.

When a supplemental assessment is issued, the additional tax is calculated by applying the current tax rate to the increase in assessed value, prorated from the date the change became effective through the end of the fiscal year. For example, if you complete a $50,000 home addition in October and the addition is assessed in December, you would owe supplemental taxes on that $50,000 increase for the remaining months of the fiscal year.

Example: A homeowner completes a $75,000 kitchen renovation in September, increasing their home's assessed value from $400,000 to $475,000. The supplemental tax would be calculated as: $75,000 × 0.005669 = $425.18 annual increase, prorated for approximately 7 months = $248 supplemental bill. Property owners typically receive supplemental bills within 30-60 days of the assessment change and have the same payment terms as regular property tax bills.

Example Calculation

Example 1: $300,000 Home

  • Market/Assessed Value: $300,000
  • Homestead Credit Applied: -$25,000 (if qualified and applied)
  • Net Taxable Value: $275,000
  • Annual Tax: $275,000 × 0.005669 = $1,559.00
  • Monthly Escrow: $129.92

Example 2: $600,000 Home

  • Market/Assessed Value: $600,000
  • Homestead Credit Applied: -$50,000 (if qualified and applied)
  • Disabled Veteran Credit: -$45,000 (if qualified and applied)
  • Net Taxable Value: $505,000
  • Annual Tax: $505,000 × 0.005669 = $2,862.85
  • Monthly Escrow: $238.57

Example 3: $1,000,000 Home

  • Market/Assessed Value: $1,000,000
  • Homestead Credit Applied: -$50,000 (if qualified and applied)
  • Net Taxable Value: $950,000
  • Annual Tax: $950,000 × 0.005669 = $5,385.55
  • Monthly Escrow: $448.80

Important Notes: All tax credits shown require annual application and approval - they are not automatically applied. Credit amounts are estimates and actual credits may vary based on income qualifications and program requirements. Additional special district taxes may apply depending on property location. Calculations use the base county rate only and do not include potential municipal or special district assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lenoir County require borrowers to maintain an escrow account for property tax payments, particularly for loans with less than 20% down payment or specific loan types. Your lender collects monthly escrow payments along with your mortgage payment and remits property taxes directly to Lenoir County when due each April.

Lenders typically conduct an annual escrow analysis to ensure adequate funds are collected based on your current property tax assessment. If your property value increases significantly or you receive supplemental tax bills, your monthly escrow payment may be adjusted accordingly. The lender must provide written notice of escrow changes and may collect any shortage over a 12-month period or offer the option to pay the shortage in full.

Property owners with escrowed taxes should verify that payments were made timely by checking their account status with the Lenoir County Tax Collector's office, especially after revaluations or assessment changes. If you pay off your mortgage or refinance, responsibility for tax payments transfers back to you, and you'll need to ensure direct payments are made by the April 15th deadline to avoid penalties. Always maintain copies of tax bills and payment confirmations, and notify your lender promptly of any supplemental tax assessments to prevent payment delays.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lenoir County? A: Property taxes for the current fiscal year are due by April 15th annually. For FY 2025-2026, taxes are due by April 15, 2026. Payments received after this date incur penalties and interest charges.

Q: What tax credits are available and do they apply automatically? A: Lenoir County offers several tax credits including Homestead Credit for elderly/disabled residents, Disabled Veteran Credits, and Circuit Breaker Credits for qualifying low-income homeowners. All credits require annual application using form AV-9 and are not automatically applied to your account even if you qualified previously.

Q: How does the Homestead Credit work? A: The Homestead Credit does not reduce your property's market value but instead caps annual assessment increases to limit tax growth for qualifying elderly or disabled homeowners. You must apply annually and meet income/age requirements. This credit limits how much your assessment can increase each year, providing tax stability.

Q: When is the application deadline for tax credits? A: Applications for Homestead, Disabled Veteran, and Circuit Breaker credits must be filed by June 1st for the upcoming tax year. Late applications may not be processed for that tax year, requiring you to wait until the following year.

Q: How often are properties revalued in Lenoir County? A: Lenoir County conducts countywide property revaluations every 8 years as required by North Carolina law, with the most recent revaluation determining current assessed values. Informal appeals can be made to the assessor's office, while formal appeals go to the Board of Equalization and Review.

Q: What are the penalties for late tax payments? A: Property taxes paid after April 15th incur a 2% penalty plus interest charges. Additional penalties accrue monthly, and properties may eventually be subject to tax foreclosure proceedings for extended non-payment.

Q: Can I pay my property taxes online? A: Yes, Lenoir County offers online payment options through their official website. You can pay by electronic check or credit card, though convenience fees may apply for credit card transactions. Ensure payments are submitted before the April 15th deadline.

Q: How do special district taxes affect my bill? A: Depending on your property location, you may pay additional taxes for fire districts, drainage districts, or other special assessments beyond the base county rate of 0.5669%. Contact the Tax Assessor's office with your parcel number to determine which districts serve your property and their respective tax rates.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
2025-2026 County Tax Rates Final.xlsxncdor.gov
02
County
Next County 2025-26 2024-25 2023-24 2022-23 2021-22 ...ncdor.gov
03
Tax Doc
2024 - 2025 Tax Rates and Effective ...ncdor.gov
04
Tax Doc
Tax Year Overviewncdor.gov
05
Tax Doc
Tax Departmentlenoircountync.gov
06
Tax Doc
Property Tax - Formsncdor.gov
07
Tax Doc
Property Tax Exclusion for the Elderly or Disabledcao.mecknc.gov
08
Tax Doc
Veterans Property Tax Relief | DMVAmilvets.nc.gov
09
PERSONNEL POLICIES AND PROCEDURESlenoircountync.gov
10
2021 Governor's Budget. (Public) Sponsors: Senancleg.gov
All sources verified as of 2025 Tax Year

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