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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

Everything you need to know about property taxes in Lincoln 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
0.619% to 0.999% of assessed value (varies by fire district and municipality)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lincoln County, North Carolina operates on a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. The county assesses property taxes based on the appraised value of real estate and personal property, with tax rates expressed per $100 of assessed valuation. Property owners in Lincoln County should understand that their actual tax rate depends on their specific location within the county, as various special taxing districts add additional assessments to the base county rate.

The effective tax rates in Lincoln County range from approximately 0.619% to 0.999% of assessed value, depending on which fire district or municipality serves your property. The base county rate of $0.499 per $100 applies countywide, but residents also pay additional rates for fire districts or municipal services. For example, properties in the City of Lincolnton pay the highest combined rate at $0.9990 per $100, while rural areas served by fire districts typically pay lower combined rates ranging from $0.6190 to $0.6240 per $100 of assessed value.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Base County Rate$0.499Core county services, schools, administration
Alexis Fire District$0.1200Fire protection services (District 90)
Boger City Fire District$0.1250Fire protection services (District 77)
City of Lincolnton$0.5000Municipal services including fire protection
North 321 Fire$0.1050Fire protection services (District 55)

Total Combined Rates for FY 2025-2026:

  • Alexis Fire District: $0.6190 per $100
  • Boger City Fire District: $0.6240 per $100
  • City of Lincolnton: $0.9990 per $100
  • North 321 Fire District: $0.6040 per $100

These rates apply to the 2025-2026 fiscal year and vary based on your property's location within Lincoln County's special taxing districts.

Section 3

When Are Property Taxes Due?

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

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 Lincoln County are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that increase assessed value during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the fiscal year.

Common triggers for supplemental taxes include purchasing a newly constructed home, completing major renovations or additions, or when the county discovers previously unassessed improvements. For example, if you purchase a newly built $400,000 home in March within the Alexis Fire District, you would receive a supplemental tax bill for the remaining 6 months of the fiscal year. The calculation would be: ($400,000 ÷ 100) × $0.6190 ÷ 12 months × 6 months = $1,238 in supplemental taxes.

Example Calculation

Example 1: $300,000 Home in Boger City Fire District

  • Assessed Value: $300,000
  • Applicable Rate: $0.6240 per $100
  • Annual Tax: ($300,000 ÷ 100) × $0.6240 = $1,872
  • Monthly Escrow: $156

Example 2: $600,000 Home in City of Lincolnton

  • Assessed Value: $600,000
  • Less: Homestead Credit (if qualified): Up to 50% or $25,000 maximum
  • Net Taxable Value: $575,000 (assuming $25,000 credit)
  • Applicable Rate: $0.9990 per $100
  • Annual Tax: ($575,000 ÷ 100) × $0.9990 = $5,744
  • Monthly Escrow: $479

Example 3: $1,000,000 Home in North 321 Fire District

  • Assessed Value: $1,000,000
  • Less: Senior/Disabled Credit (if qualified): Up to $500,000 or $25,000 maximum
  • Net Taxable Value: $975,000 (assuming $25,000 credit)
  • Applicable Rate: $0.6040 per $100
  • Annual Tax: ($975,000 ÷ 100) × $0.6040 = $5,889
  • Monthly Escrow: $491

Note: Tax credits require application and income verification. Credits are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County collect property taxes through escrow accounts, spreading the annual tax burden across monthly mortgage payments. Lenders typically collect 1/12 of the estimated annual property tax bill each month, plus a cushion to ensure sufficient funds are available when taxes are due. Property taxes in Lincoln County are due by September 1st and become delinquent after January 5th, so lenders usually make payments in late August or early September.

Property owners with escrow accounts should verify that their lender has the correct tax amount, especially after receiving supplemental tax bills or qualifying for new tax credits. The Lincoln County Tax Department mails tax notices in mid-July, and property owners should review these notices even when taxes are paid through escrow. If you believe your escrow payment is incorrect, contact both your lender and the Lincoln County Tax Department to ensure proper payment coordination and avoid any penalties or interest charges.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lincoln County for the current fiscal year? A: For FY 2025-2026, property taxes are due by September 1, 2025, and become delinquent after January 5, 2026. Tax notices were mailed in mid-July 2025.

Q: What tax credits are available and do I need to apply? A: Lincoln County offers several tax credits including the Homestead Credit for seniors/disabled (up to $25,000 or 50% of home value) and various other relief programs. ALL credits require application and income verification - none are automatic. Contact the Tax Department at 8:00 am to 5:00 pm for applications.

Q: How does the Homestead Credit work? A: Effective January 1, 2025, the Homestead Credit excludes the greater of $25,000 or 50% of appraised value from taxation for qualifying permanent residences. This credit requires annual application with income documentation including your 2024 federal tax return (Form 1040).

Q: How often is property reassessed in Lincoln County? A: North Carolina requires counties to reassess property values periodically. Contact the Lincoln County Tax Department for the current reassessment schedule and information about appealing assessments.

Q: What are the penalties for late payment? A: Property taxes become delinquent after January 5th. Late payments incur interest and penalties as prescribed by North Carolina General Statutes. Contact the Tax Department immediately if you cannot make the deadline.

Q: Can I pay my property taxes online? A: Contact the Lincoln County Tax Department for current online payment options and accepted methods of payment for property taxes.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary by special taxing districts within Lincoln County. Properties in different fire districts or municipal boundaries have different combined rates, ranging from $0.6040 to $0.9990 per $100 of assessed value.

Q: How do I apply for property tax relief? A: Visit the Lincoln County website and select the corresponding exemption under "Property Tax Relief." Applications require income documentation and must be submitted by specified deadlines. Contact the Exemptions office during business hours (8:00 am to 5:00 pm) for assistance.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Current Tax Rates | County of Lincoln, NC - Official Websitelincolncountync.gov
02
County
News Flash • Lincoln County • CivicEngagelincolncountync.gov
03
minuteslincolncountync.gov
04
County
Tax Department | County of Lincoln, NC - Official Websitelincolncountync.gov
05
Frequently Asked Questions - CivicPlus.CMS.FAQlincolncountync.gov
06
County
News Flash - Lincoln Countyco.lincoln.nc.us
07
County
Exemptions and Exclusions | County of Lincoln, NClincolncountync.gov
08
Tax Doc
Tax Exemptions - Seniors/Disabledlincolncountync.gov
09
County
Lincoln County Property Assessment and Tax Datapropertyweb.co.lincoln.or.us
10
LINCOLN CONTY FEES & CHARGES FISCAL YEAR 2025 ...lincolncountync.gov
All sources verified as of 2025 Tax Year

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