Frequently Asked Questions

Lincoln County’s most recent reappraisal was effective January 1, 2023. Lincoln County is on a 4-year cycle, so the next reappraisal is scheduled to take effect January 1, 2027.

Reappraisals are required by North Carolina General Statue.  NCGS § 105-283 states that property should be “valued at its true value in money”, or “market value”.  Therefore, using the methodology of mass appraisal, the County conducts a systematic review of all real property sales that took place since the last reappraisal.  Qualified sales must be “arm’s length” transactions, so sales between family members, related corporations, foreclosures, gifts, etc. do not always reflect market value.  This in-depth analysis and statistical testing provide the data to establish the Schedule of Values (SOV) for the upcoming reappraisal.  The SOV is then approved by the County Commissioners.  Reappraisals are conducted by Lincoln County’s full-time appraisal staff who are certified by the NC Department of Revenue.

For both Reappraisal years and Non-Reappraisal years, the informal appeal process begins at the date the new value notices are mailed, which is typically in February, and is open for up to 30 days.  To schedule an informal appeal with the Appraisal Office, you can choose from several options: 1) send an email to revaluation@lincolncountync.gov, 2) fill out the online form, 3) call (704) 736-8670, or 4) write to the Lincoln County Tax Department Appraisal Division, 100 East Main Street, Third Floor, Lincolnton, NC 28092.   Following the informal appeal process, if needed, formal appeals can be submitted to The Board of Equalization and Review which begins hearing formal appeals in April.  Please note that an appeal may result in the appraised value being 1) left unchanged, 2) reduced, or 3) increased.  

More information can be found by visiting the Appeal Procedures document provided on the Appraisal page.

As real property changes over time with new construction, renovations, removal of improvements, damage to property, etc., it is advised to keep the Appraisal staff informed of these changes, so the data is accurately reflected on your Property Record Card to ensure a correct tax value.  To report changes or correct information, you can choose from several options: 1) use the Feedback link at the bottom of the Tax Dept / Appraisal page on the County website, 2) call (704) 736-8670, or 3) write to the Lincoln County Tax Department Appraisal Division, 100 East Main Street, Third Floor, Lincolnton, NC 28092.  

The Lincoln County Schedule of Values is a comprehensive manual developed by the County Assessor to determine the market value of all real property for taxation purposes. It establishes the standards, methods, and procedures used to conduct mass appraisals during a countywide reappraisal. The schedule includes valuation tables for land, construction cost guidelines for various property types, and adjustment factors to account for market conditions. These tools ensure that every property is assessed fairly and equitably.  Once approved by the Lincoln County Board of Commissioners, the Schedule of Values serves as the official framework for property valuation until the next scheduled revaluation.

The Board of Equalization and Review (BOER) is the first step in the formal appeals process. If a taxpayer is not satisfied with the results of the informal review or if the deadline for an informal appeal has passed, an appeal may be filed with the BOER for a formal appeal hearing. The BOER is authorized to hear appeals of personal and real property values in Lincoln County. The BOER is composed of five members and three alternate members appointed to by the Lincoln County Board of Commissioners.

The assessed value is not comparable to market value as of the last reappraisal date. The assessment is not equitable to comparable properties as of the last reappraisal date. 

1. Taxes are too high. 
2. Inability to pay. 
3. Lack of county services. 
4. Amount or percentage increase. 

1. Property has been appraised at a figure more than its true value in money or 2. Property has been appraised at a greater percentage of its true value in money than other similar property in the county.

The PUV program was created under the NC General Statues to give tax relief to specific qualifying landowners for property under sound management and engaged in the production of an agricultural, horticultural, or forest products. There are four types of requirements that must be met to qualify for the program. 

1. Ownership: It is the owner’s place of residence or It has been owned by the current owner or relative as defined in statute 105-277.2 (5A) for the four years preceding January 1of the year for which application is being made or At the time of transfer the property was assessed at its present use value or was eligible for present use value assessment
2. Land: There must be at least one tract that meets the qualifying tract requirements of five acres for horticultural applications, ten acres for agricultural applications and twenty acres for forest applications.
3. Income: Property must produce an average of $1,000 gross income for the previous three years (only required for agricultural and horticultural land).
4. Sound Management: A program of production designed to obtain the greatest net return from the land consistent with its conservation and long-term improvement.