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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

Everything you need to know about property taxes in Lincoln County, WA. 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
~$5.90 per $1,000 assessed value (varies by taxing district)
1st Due
Apr 30
2nd Due
Oct 31
Exemptions
4+ Available
Section 1

How Property Tax Works

Lincoln County, Washington operates under a property tax system that funds essential local services including schools, roads, emergency services, and county operations. Property taxes are the primary source of revenue for these services, with taxes calculated based on the assessed value of real property within the county. The effective tax rate for Lincoln County is approximately $5.90 per $1,000 of assessed value, though this represents a countywide average.

Actual property tax rates vary significantly by location within Lincoln County due to the presence of different special taxing districts. These districts may include school districts, fire protection districts, hospital districts, and other local service areas that levy additional taxes beyond the basic county levy. Property owners should expect their specific tax rate to differ from the county average depending on which taxing districts serve their property location. Washington State Constitution limits total regular property taxes to a maximum of 1% of assessed value or $10 per $1,000 of assessed value.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County Regular Levy~$1.50Basic county services, administration
School District~$2.00-3.50Local school operations (varies by district)
State Levies~$0.75State-mandated school funding
Road District~$0.50-1.00Local road maintenance and improvement
Fire Protection~$0.25-0.75Fire and emergency services (if applicable)
Hospital District~$0.25-0.50Local hospital services (if applicable)
Other Special Districts~$0.15-0.40Port, cemetery, or other local services
Total Average Rate~$5.90Combined rate varies by taxing districts

Rates shown are for Levy Year 2025 and vary by specific taxing districts within Lincoln County. Contact the Lincoln County Assessor for your property's exact rate.

Section 3

When Are Property Taxes Due?

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

First Installment
Apr 30
Delinquent after Dec 10
Second Installment
Oct 31
Delinquent after Apr 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 Lincoln County are triggered by specific events that change a property's assessed value during the tax year. The most common triggers include new construction completion, major improvements, or changes in property ownership that remove existing exemptions. When supplemental taxes are assessed, they represent the difference between the old and new tax amounts, prorated for the remaining portion of the tax year.

For example, if a homeowner completes a $100,000 addition to their home and the improvement is finalized in July, they would receive a supplemental tax bill. The calculation would take the increased assessed value (the $100,000 improvement), multiply it by Lincoln County's applicable tax rate ($5.90 per $1,000 = $590 additional annual tax), then prorate it for the remaining six months of the tax year, resulting in approximately $295 in supplemental taxes due.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Credits Applied: $0 (no applications filed)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ $1,000 × $5.90 = $1,770
  • Monthly Payment: $147.50

Example 2: $600,000 Home (with Senior Citizens' Tax Credit)

  • Assessed Value: $600,000
  • Senior Tax Credit Applied: -$30,000 (requires application and income qualification)
  • Net Taxable Value: $570,000
  • Annual Tax: $570,000 ÷ $1,000 × $5.90 = $3,363
  • Monthly Payment: $280.25

Example 3: $1,000,000 Home (with Veterans' Disability Tax Credit)

  • Assessed Value: $1,000,000
  • Veterans' Disability Credit Applied: -$40,000 (requires application and disability rating)
  • Net Taxable Value: $960,000
  • Annual Tax: $960,000 ÷ $1,000 × $5.90 = $5,664
  • Monthly Payment: $472.00

All tax credits require annual application and qualification verification.

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Section 5

Escrow & Property Taxes

Property tax escrow accounts are commonly required by mortgage lenders in Lincoln County to ensure timely payment of property taxes. Lenders typically collect 1/12th of the estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. The lender then pays the property taxes directly to Lincoln County when the installments are due on June 1st and December 1st each year.

Homeowners with escrow accounts should verify that their lender has current tax information, especially after assessments change or tax credits are applied. The Lincoln County Treasurer's office can confirm whether taxes have been paid and provide payoff amounts for refinancing or loan modifications. Property owners without escrow accounts are responsible for making payments directly to the county and should budget accordingly for the semi-annual payment schedule. Online payment options are available through the Lincoln County Treasurer's website for both escrow companies and individual property owners.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Lincoln County property taxes due for the 2025 tax year? A: Property taxes are due in two installments: first half by June 1, 2025, and second half by December 1, 2025. Payments received after these dates incur penalty charges.

Q: What tax credits are available in Lincoln County and do they require application? A: Several tax credits are available including Senior Citizens' Tax Credit, Veterans' Disability Tax Credit, and Property Tax Deferral Program. ALL credits require annual application through the Lincoln County Assessor's office and must meet specific income or qualification requirements.

Q: How does the Homestead-type credit work in Washington State? A: Washington does not have a traditional homestead exemption, but does offer assessment increase limitations for qualifying seniors and disabled individuals. These programs cap annual assessment increases rather than reducing market value, and require application through the county assessor.

Q: When does Lincoln County reassess properties and how can I appeal? A: Lincoln County conducts annual assessments with notices typically mailed in late February or early March. Property owners have 60 days from the assessment notice date to file an appeal with the Lincoln County Board of Equalization.

Q: What are the penalties for late property tax payments? A: Late payments incur interest and penalties starting the day after the due date. Contact the Lincoln County Treasurer's office for current penalty rates and calculation methods.

Q: Can I pay my Lincoln County property taxes online? A: Yes, Lincoln County accepts online payments via credit card or debit card through their official website. Processing fees may apply for electronic payments.

Q: Why do property tax rates vary within Lincoln County? A: Tax rates differ based on special taxing districts serving each property, including school districts, fire districts, hospital districts, and other local service areas. Each district levies additional taxes beyond the base county rate.

Q: How do I apply for available tax credits? A: Contact the Lincoln County Assessor's office directly for application forms and deadlines. Most applications must be filed annually and require income verification or other qualifying documentation. Applications typically have spring deadlines for the following tax year.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
PROPERTY TAX STATISTICS 2025dor.wa.gov
02
County
2025 Lincoln County Levy Audit Reportdor.wa.gov
03
County
Lincoln County 2025 Consolidated Levy Rates by Tax Code ...co.lincoln.wa.us
04
County
2023 Review of Property Tax Administration in Lincoln Countydor.wa.gov
05
Tax Doc
2026 Property Tax Calendar Due Datesdor.wa.gov
06
County
County Assessor's Manualdor.wa.gov
07
County
LINCOLN COUNTY CODEapps.ecology.wa.gov
08
Tax Doc
Property tax exemption for seniors, people retired due to ...dor.wa.gov
09
County
LINCOLN COUNTY CODEco.lincoln.wa.us
10
County
Lincoln County - SAO Online Servicesportal.sao.wa.gov
All sources verified as of 2025 Tax Year

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