Tax Listing

The Personal Property Section consists of three primary areas:

Individual Personal Property:

Non-business personal property consists of manufactured homes, boats and personal water craft, boat motors, airplanes, and non-registered motor vehicles. This property is required to be listed by the owner each year during the month of January. Property that is listed after January is subject to a 10% late listing penalty. The Tax Department mails listing forms at the beginning of January to taxpayers who listed property the preceding year. Taxpayers should update the form by adding property obtained during the preceding calendar year or removing property that he or she no longer own, and return the signed form to the Tax Department. Taxpayers who own personal property and have not previously listed it or who do not receive a listing form should contact the Tax Department. 

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Business Personal Property:

Business personal property is any personal property that is used in conjunction with a business or for income producing purposes. Business personal property includes supplies, machinery, equipment, computers, furniture, fixtures, airplanes, farm equipment, etc. Business personal property must be listed annually.  

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Registered Vehicle Information & Adjustment: 

Motor Vehicles that are registered (current license plate) through the Department of Motor Vehicles do not have to be listed. The DMV will send an invitation to renew which will include motor vehicle taxes as well as, renewal fees.  The value is determined as of January 1 of the year in which the bill is due.  Motor vehicles taxes are paid to DMV. 

The Lincoln County Tax Department is responsible for the assessment and billing of taxes where missed months of taxation exist between motor vehicle registration expiration of a vehicle's registration and renewal of that registration or the issuance of a new registration.  The vehicle is an unregistered vehicle during the gap in registration. 

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Exemptions:

The Listing Division is also responsible for processing applications for property exemptions and exclusions. 

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  • Circuit Breaker Deferment
  • Disabled Veterans Exclusion
  • Exempt Properties
  • Historical Exemption
  • Present Use Value
  • Seniors/Disabled