Lincoln County Property Tax Rates (2025–26)
Homeowners in Lincoln County, North Carolina pay a median $1,856 in property tax each year, or 0.58% of a median home value of $321,000. That rate is 12% lower than the North Carolina median and 38% lower than the national median of 0.94%.
Updated November 2026 · 2025–26 rates from the NC Department of Revenue; medians from the Census Bureau's 2020-2024 American Community Survey
Look up, pay or appeal your Lincoln County property tax
This site estimates taxes; your actual bill, payments and appeals are handled by these official county offices.
- County tax office — Look up and pay your bill, listings, values and appeals: lincolncountync.gov/80/Collection
Source: NC Department of Revenue: county property tax offices (county links verified on official county government websites).
Lincoln County property tax calculator
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Key property tax dates in Lincoln County
- January 1Property is listed and valued as of this date.
- June 1Deadline to apply for the elderly or disabled homestead exclusion.
- July–AugustTax bills are mailed.
- September 1Taxes are due.
- January 5Last day to pay without interest (2% from January 6, then 0.75% a month).
Statewide deadlines; if a deadline falls on a weekend or holiday it moves to the next business day. Check the county office for local hearing dates.
Worked example: a median-value home in Lincoln County
Take a home assessed at $321,000, the county's median value, inside Lincolnton, the county's largest municipality. North Carolina has no general homestead exemption, so each rate applies to the full assessed value. Outside city limits the bill would be the county line only: $1,602.
| Levy | Rate per $100 | Taxable value | Tax |
|---|---|---|---|
| Lincoln County | 0.4990 | $321,000 | $1,602 |
| Lincolnton | 0.5000 | $321,000 | $1,605 |
| Total | $3,207 |
That is $267 a month — what a lender would typically collect in escrow with each mortgage payment.
Property tax at different home values in Lincoln County
| Home value | In Lincolnton | Unincorporated | Monthly (in lincolnton) |
|---|---|---|---|
| $200,000 | $1,998 | $998 | $167 |
| $250,000 | $2,498 | $1,248 | $208 |
| $300,000 | $2,997 | $1,497 | $250 |
| $400,000 | $3,996 | $1,996 | $333 |
| $500,000 | $4,995 | $2,495 | $416 |
| $750,000 | $7,493 | $3,743 | $624 |
| $1,000,000 | $9,990 | $4,990 | $833 |
Based on 2025–26 county and municipal rates applied to assessed value.
Where a Lincoln County property tax bill goes
For a $321,000 home inside Lincolnton, the $3,207 bill splits like this; the largest share goes to City (Lincolnton).
| Taxing body | Tax | Share | Share of bill |
|---|---|---|---|
| Lincoln County | $1,602 | 50% | |
| City (Lincolnton) | $1,605 | 50% |
Lincoln County tax rates (2025–26)
The county rate is $0.4990 per $100 of assessed value — an effective $0.4379 per $100 once adjusted for the county's 87.8% sales assessment ratio. Property was last reappraised in 2023. Homes outside city limits pay the county rate only; inside a municipality you add its rate.
| Municipality | City rate | County + city | Effective combined | Tax on $321,000 |
|---|---|---|---|---|
| Unincorporated | — | 0.4990 | 0.4379 | $1,602 |
| Lincolnton | 0.5000 | 0.9990 | 0.8767 | $3,207 |
| Maiden | 0.3800 | 0.8790 | 0.7714 | $2,822 |
Source: 2025-2026 tax rates, NC Department of Revenue. Rates per $100 of assessed value; tax shown on the median home value assuming it is assessed at that value.
How Lincoln County tax rates changed this year
The county rate stayed at 0.4990 per $100 of assessed value.
2024–25 and 2025–26 rates for each municipality
| Municipality | 2024–25 | 2025–26 | Change |
|---|---|---|---|
| Lincolnton | 0.5000 | 0.5000 | no change |
| Maiden | 0.3800 | 0.3800 | no change |
How Lincoln County compares
| Lincoln County | North Carolina | United States | |
|---|---|---|---|
| Median effective rate | 0.58% | 0.66% | 0.94% |
| Median annual property tax | $1,856 | $1,896 | $3,119 |
| Median home value | $321,000 | $288,900 | $332,700 |
| Median owner household income | $90,981 | $88,911 | $100,009 |
| Median tax as share of income | 2.0% | 2.1% | 3.1% |
| Median tax, homes with a mortgage | $1,999 | $2,115 | — |
| Median tax, homes without a mortgage | $1,513 | $1,524 | — |
71 counties have a higher median effective rate in North Carolina, and 28 a lower one. Medians come from the Census Bureau's 2020-2024 American Community Survey.
How property tax works in North Carolina
- Rates: counties and cities each set a rate per $100 of assessed value. Inside a city you pay both; outside, the county rate only.
- Reappraisal: counties revalue all property at least every eight years. Between reappraisals assessed values can drift below market value, which is why the state also publishes an effective rate adjusted by each county's sales assessment ratio.
- When it's due: bills are mailed in summer and due September 1, but can be paid without interest until January 5. After that, interest starts at 2% and adds 0.75% each month.
- Exemptions: there is no general homestead exemption. Owners 65+ or totally and permanently disabled with income under the state limit can exclude the greater of $25,000 or 50% of their home's value; apply by June 1.
How to lower your property tax in Lincoln County
- Check your assessed value after each county reappraisal. You can ask for an informal review, then appeal to the county board of equalization and review — usually in the spring of a reappraisal year.
- Apply for the elderly or disabled exclusion (65+ or totally and permanently disabled, under the state income limit) by June 1: it excludes the greater of $25,000 or half of the home's value.
- Pay by January 5 to avoid interest — bills are due September 1, but interest only starts on January 6.
Frequently asked questions
What is the property tax rate in Lincoln County?
The median effective property tax rate in Lincoln County, North Carolina is 0.58%: homeowners pay a median $1,856 a year on homes with a median value of $321,000. The county's 2025–26 rate is 0.4990 per $100 of assessed value, plus a city rate inside municipalities.
How does Lincoln County compare with the rest of North Carolina?
Its median effective rate is 12% lower than the North Carolina median of 0.66%, ranking 72nd highest of 100 counties with data. The median tax bill of $1,856 is about the same as the statewide $1,896.
Do homeowners with a mortgage pay more property tax in Lincoln County?
Owners with a mortgage pay a median $1,999 a year, against $1,513 for owners without one. The difference mostly reflects home values — newer buyers tend to own more expensive, more recently assessed homes — not a different tax rate.
What share of income do Lincoln County homeowners spend on property tax?
The median homeowner household in Lincoln County earns $90,981 a year, so the median property tax bill of $1,856 is about 2.0% of income, against 2.1% across North Carolina and 3.1% nationally.
When is property tax due in Lincoln County?
North Carolina bills are due September 1, but you can pay without interest until January 5.
What property tax exemptions can Lincoln County homeowners claim?
North Carolina has no general homestead exemption. Owners 65+ or totally and permanently disabled, with income under the state limit, can exclude the greater of $25,000 or 50% of their home's value.
How do I estimate my Lincoln County property tax bill?
Multiply your home's taxable value by the combined rate of every taxing unit that covers your address, after subtracting exemptions. The calculator above does this with the official rates for each school district and city. For the exact amount, look up your property with the county's appraisal or assessment office.
Other North Carolina counties
Similar effective rates
- Catawba County — 0.58%
- Union County — 0.57%
- Buncombe County — 0.57%
- Caldwell County — 0.60%
- Davidson County — 0.60%
- Iredell County — 0.61%
Largest counties
- Wake County — 0.71%
- Mecklenburg County — 0.71%
- Guilford County — 0.84%
- Forsyth County — 0.79%
- Cumberland County — 0.93%
- Durham County — 0.79%
- Cabarrus County — 0.73%
- New Hanover County — 0.54%
- Gaston County — 0.74%
- Johnston County — 0.62%
- Onslow County — 0.64%
- Pitt County — 0.83%
Looking for a different Lincoln County?
22 other states have a Lincoln County. Median property tax in each:
| County | Effective rate | Median tax | Median home value |
|---|---|---|---|
| Lincoln County, South Dakota | 1.15% | $3,990 | $348,300 |
| Lincoln County, Missouri | 0.74% | $1,811 | $244,300 |
| Lincoln County, Oregon | 0.81% | $3,322 | $410,800 |
| Lincoln County, Maine | 0.85% | $2,828 | $332,700 |
| Lincoln County, Tennessee | 0.45% | $1,038 | $229,700 |
| Lincoln County, Mississippi | 0.70% | $1,089 | $155,800 |
| Lincoln County, Oklahoma | 0.56% | $935 | $166,500 |
| Lincoln County, Nebraska | 1.47% | $2,788 | $189,500 |
| Lincoln County, Wisconsin | 1.32% | $2,549 | $192,700 |
| Lincoln County, Kentucky | 0.72% | $1,066 | $147,300 |
| Lincoln County, Montana | 0.55% | $1,615 | $296,500 |
| Lincoln County, Wyoming | 0.45% | $1,664 | $372,600 |
| Lincoln County, New Mexico | 0.53% | $1,246 | $233,200 |
| Lincoln County, West Virginia | 0.51% | $538 | $105,300 |
| Lincoln County, Arkansas | 0.52% | $566 | $108,000 |
| Lincoln County, Washington | 0.60% | $1,744 | $292,800 |
| Lincoln County, Georgia | 0.99% | $1,643 | $165,900 |
| Lincoln County, Minnesota | 0.96% | $1,574 | $164,400 |
| Lincoln County, Colorado | 0.44% | $1,092 | $246,500 |
| Lincoln County, Idaho | 0.43% | $1,092 | $255,600 |
| Lincoln County, Nevada | 0.51% | $1,126 | $219,500 |
| Lincoln County, Kansas | 1.46% | $1,419 | $96,900 |
Sources
- Median taxes paid, home values, owner counts and owner household income: U.S. Census Bureau, American Community Survey 2020-2024 5-year estimates, tables B25103, B25077, B25003 and B25119.
- Tax rates: North Carolina Department of Revenue, 2025–2026 and 2024–2025 county and municipal tax rates.
- How the figures are calculated: methodology.