NC Property Tax Appeal

North Carolina · Lincoln County

Lincoln County property tax

Look up any Lincoln County address to see the county's record of the home and recent sales nearby.

57,029 parcels · Lincoln County Tax Administration daily CAMA exports (parcels, improvements, sales) · updated Oct 27, 2026

Revaluation schedule

Last revaluation2023
Next revaluation2027
Values you'd appeal now are as ofJan 1, 2027

In a revaluation year you can appeal your new value after the notice arrives. In other years, the county carries the last revaluation's value forward and changes it only for specific reasons (for example a clerical error, an appraisal error, or a physical change to the property).

How to appeal in Lincoln County

  1. Check the record — and ask the assessor to fix factual errors.
  2. Informal review with the Lincoln County Tax Administration, Appraisal Division, usually within 30 days of your notice.
  3. Formal appeal to the Lincoln County Board of Equalization and Review, by the deadline on your notice.
  4. NC Property Tax Commission within 30 days of the board's decision.

Phone 704-736-8670. Email revaluation@lincolncountync.gov. County tax website.

The full step-by-step guide (written for Mecklenburg; the state process is the same everywhere, but deadlines and contacts differ by county).

Lincoln County sales at a glance

Since Jan 1, 2025, the county's records show 5,437 sales with a price. 3,483 (64%) carry no disqualification code; the rest were flagged by the county as not arm's-length.

CodeCounty's reasonSales
A2 or more parcels1,081
XOther (disqualified)247
ERelatives/related parties137
L116
PForced sale or auction69
OIncludes personal property61
5Manufactured home deed51
BImprovements not included46

Source: Lincoln County Tax Administration daily CAMA exports (parcels, improvements, sales), as of Oct 27, 2026.

Get told when Lincoln County's new values come out

One email when values are released, and one when our DIY appeal tools open.