Qualifications
Effective January 1, 2025, North Carolina has changed this exemption to exclude from property taxes the greater of twenty five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:
- Is at least 65 years of age or totally and permanently disabled.
- Has an income for the preceding calendar year of not more than thirty-seven thousand nine hundred dollars ($37,900).
- Is a North Carolina resident.
Income Information Needed for Property Tax Relief
- If you filed a Federal Income Tax Return for 2024, please attach a copy of the first page of the 1040 form.
- Income documentation (1099 forms for interest, IRA distributions, pensions and annuities, dividends, capital gains, alimony, unemployment or worker's compensation, business or farm income, rental, gambling income, etc.)
- If you receive Social Security Benefits, please attach a copy of your notice from Social Security for the benefits received in 2024.
- Also include copies of bank statements (showing deposit information) for October, November and December, 2024.
- Please include a copy of driver's license or photo ID.
- If applicable for disability exclusion, include the Certification of Disability form AV-9A.
- If you have any questions, please call the Lincoln County Tax Department at (704) 736-8550 or (704) 736-8549.
Application and income must be returned by June 1st 2025.
Applications are available in person or by mail, or by using the print form option below.
You can apply online using the form below, the form must be submitted by June 1.
Property Tax Relief Form
If you have any questions, please call the Tax Department, Listing Division at (704) 736-8550.
Completed forms must be mailed to:
Lincoln County Tax Department
100 East Main Street
Lincolnton, North Carolina 28092