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 revaluation | 2023 |
|---|---|
| Next revaluation | 2027 |
| Values you'd appeal now are as of | Jan 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
- Check the record — and ask the assessor to fix factual errors.
- Informal review with the Lincoln County Tax Administration, Appraisal Division, usually within 30 days of your notice.
- Formal appeal to the Lincoln County Board of Equalization and Review, by the deadline on your notice.
- 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.
| Code | County's reason | Sales |
|---|---|---|
| A | 2 or more parcels | 1,081 |
| X | Other (disqualified) | 247 |
| E | Relatives/related parties | 137 |
| L | 116 | |
| P | Forced sale or auction | 69 |
| O | Includes personal property | 61 |
| 5 | Manufactured home deed | 51 |
| B | Improvements not included | 46 |
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.