Lincoln County property tax rates, 2025–26

3 places, ranked from lowest to highest effective rate. The median in Lincoln County is 0.7714 per $100.

Lowest combined rate
0.499Unincorporated Lincoln County
Highest combined rate
0.999Lincolnton
County rate only
0.499outside town limits
Places
32025–26
1 Unincorporated Lincoln County 0.499 0.4379
2 Maiden 0.879 0.7714
3 Lincolnton 0.999 0.8767

Rates are per $100 of assessed value. Rank 1 has the lowest effective rate in the county.

Source: North Carolina Department of Revenue, 2025-2026 County and Municipal Tax Rates and Effective Tax Rates. Retrieved 2026-10-24.

Property tax in Lincoln County

In 2025–26, the combined tax rate in Lincoln County ranges from 0.499 in Unincorporated Lincoln County to 0.999 in Lincolnton, per $100 of assessed value. On an assessed value of $300,000, that's $1,497 to $2,997 a year before exemptions. Because assessments sit at different shares of market value from place to place, compare places with the effective rate, which is what the ranking above uses.

Outside town limits, only the county rate applies: 0.499 per $100.

Choose a place above for its rate history and a bill calculator, or read the North Carolina property tax guide for how assessments, due dates and appeals work.