Lincoln County, KentuckyProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- October 1, 2026; the Lincoln County Sheriff states that tax bills are mailed October 1 each year.
- Payment deadline
- 2026 Kentucky schedule: 2% discount through November 1; face amount November 2-December 31; 5% penalty January 1-31, 2027; 10% penalty plus 10% sheriff add-on after January 31 through April 15.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
December 31, 2026, under Kentucky Form 62A350; file with the Lincoln County PVA.
Senior relief
Lincoln County PVA confirms the 2025-2026 homestead/disability exemption is $49,100. Age eligibility is 65 during the application year; the owner must own and maintain the primary residence as of January 1. Totally disabled applicants must maintain qualifying disability status and generally reapply annually.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →