Tax Administration

New Tax Mapping Guidelines Effective March 1, 2023

More information can be found here.

Our Mission

The Lincoln County Tax Department follows state guidelines by discovering, listing, and appraising all property for taxation purposes, ensuring all citizens are treated fairly and equitably while providing transparency and great customer service.

General Tax Information

The Tax Department consists of five divisions:

Land Records (Mapping/9-1-1 Addressing)
Find Mapping/9-1-1 Addressing Information

GIS (Geographical Information System)
Access GIS System

Appraisal (Revaluation)
Find Tax Appraisal Information

Listing (Business and Personal Property, Exemptions and Exclusions)
Find Tax Listing Information

Collections
Find Tax Collection Information

Responsibilities

The Tax Administrator is responsible for listing, appraising, and assessing all real estate and personal property and the collection of taxes due on that property.

The office also: Processes applications for any exemptions or exclusions that may be granted under State Law. Maintains up-to-date records of property ownership and property maps. Provides for the assignments of E-911 property addresses.

Property Value

In North Carolina, the taxable value of property is the true market value. To appraise property the methods used are those prescribed by N.C.G.S 105-283 Uniform Appraisal Standards.

"All property, real and personal, shall as far as practicable be appraised or valued at its true market value in money. When used in this subchapter, the words "true value" shall be interpreted as meaning market value, the price estimated in terms of money at which the property would change hands between a willing and financial able buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of all the uses to which the property is adapted and for which it is capable of being used. For the purposes of this section the acquisition of an interest in land by an entity having the power of eminent domain with respect to the interest acquired shall not be considered competent evidence of the true value in money of comparable land."