New Mexico · County property tax · ACS 2024
Lincoln County Property Taxes
The median homeowner in Lincoln County pays $1,246 a year, an effective rate of 0.53%, well below the U.S. average.
- $1,246
- Median tax / yr · Below-median bill
- 0.53%
- Effective rate · Low rate
- -37%
- vs U.S. average
- #19 of 33
- rank in NM
The verdict
Homeowners in Lincoln County pay a median $1,246 a year in property tax, an effective rate of 0.53%, more affordable than 80% of U.S. counties (Census ACS 2024).
- $1,246
- Median annual tax bill, 2024
- 0.53%
- Effective rate on median home
- #619 of 3135
- U.S. counties by tax burden
- -37%
- vs the national average bill
Effective rate is the median property tax bill divided by the median home value ($233,200). U.S. Census Bureau, ACS 5-Year Estimates · 2024.
Census Bureau ACS property tax data for New Mexico. Population: 20,224. Owner-occupied homes: 7,681.
The median annual property tax in Lincoln County is $1,246, which is 28% lower than the New Mexico state average and 37% below the national average. The effective tax rate is 0.53% on a median home value of $233,200. Property taxes represent 2.3% of the median household income in this county.
Lincoln County's rate standing among U.S. counties
Primary signal
The effective rate sits near the national middle
Lincoln County's 0.53% effective rate sits near the middle of 3,135 tracked counties (more affordable than 80%).
Decision signal 2
The bill sits well below the national median
Homeowners in Lincoln County pay a median annual property tax of $1,246, well below the national median and well below the New Mexico state median. On a $233,200 median home, that works out to an effective rate of 0.53% once the local assessment base and millage are combined.
Decision signal 3
Income and the tax bill sit in the middle band
Property taxes in Lincoln County run within the commonly cited 2%-4% national benchmark, at about 2.3% of the $53,303 median household income.
Decision signal 4
Near the middle of New Mexico counties by effective rate
Lincoln County ranks #19 of 33 counties in New Mexico by effective rate (42% of in-state counties pay a lower rate).
Informational notice
Figures describe the median homeowner household in Lincoln County as reported to the Census Bureau; your parcel can differ. Not tax, legal, or financial advice: check the county assessor or a qualified professional before decisions that depend on these numbers.
A falling rate took the edge off
Lincoln County's effective rate fell 17.6% across the 4-year span while its median home value rose 35.0%, leaving the median bill 11.3% higher at $1,246. That rate move is larger than the one in 75% of counties, so a good deal of the market's rise never reached the bill.
Effective rate is the published median bill divided by the published median home value, so the two multiply back to the bill exactly; the rate's movement here is derived from those two figures rather than read from the rounded published rate. Both are ACS 5-year survey estimates for the median owner-occupied household, compared across non-overlapping releases. They describe what the Census published, not a local policy, assessment, or exemption change.
How to read this county's bill
Bills rose across 2020-2024, from $1,120 to $1,246, a gain of 11%. This is a comparison of published ACS medians, not an explanation of a particular property's assessment or tax bill.
The largest reported group here falls at the bottom of the national range: 2,290 of 7,681 owner-occupied homes (29.8%) report annual real-estate taxes under $800. This distribution describes reported owner-occupied homes, not an affordability judgment for any property.
Both sides of this comparison sit low: household income here is in the bottom quarter of US counties, and so is the effective tax rate. The median bill works out at 2.3% of median household income, which is the arithmetic of a modest levy on modest earnings rather than of any deliberate relief.
The share above is the median annual bill divided by median household income, a ratio of two county-level medians rather than a household-by-household figure.
What Lincoln County Homeowners Actually Pay
The single largest group of Lincoln County homeowners, 2,290 of 7,681 owner-occupied homes (29.8%), pays less than $800 a year. The median is one point in this spread, not a typical bill.
- Less than $800 29.8% (2,290)
- $800 to $1,499 25.3% (1,941)
- $1,500 to $1,999 9.1% (696)
- $2,000 to $2,999 13.1% (1,009)
- $3,000 or more 15.9% (1,220)
Census ACS 2024, table B25102. Bands and the no-tax share sum to 100%.
525 homes here (6.8%) report no real estate tax at all. Exemptions are set by state: how New Mexico handles assessments and appeals.
With vs Without Mortgage
Mortgaged homeowners in Lincoln County pay more than double the bill of those without one (+75%), the widest kind of value gap this dataset tracks.
Lincoln County's effective rate vs peers
Effective property tax rate (median tax ÷ median home value), ACS 2024.
Lincoln County's effective rate is higher than 42% of the 33 counties in New Mexico - ranking #19 of 33.
Where Lincoln County sits among every U.S. county
Effective property tax rate (median tax ÷ median home value)
0.53% Among the most affordable more affordable than 80% of 3,135 U.S. counties
Show national distribution
Each bar is a band; taller bars hold more U.S. counties. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count, share, and where it sits relative to this entry.
Source U.S. Census Bureau, ACS 5-Year Estimates · 2024
Below New Mexico on both measures
Lincoln County's effective rate runs 24% under the New Mexico median and its bill 28% under. Both sitting on the same side means the gap is not a valuation artefact: a county can post a low rate purely because its homes are expensive, but then the bill rises to meet the state. Here it does not, so the $1,246 median bill reflects a genuinely lighter charge than the New Mexico norm rather than a different denominator. Compare it against the state page before reading anything into the county rank.
Lincoln County vs Benchmarks
| Metric | Lincoln County | New Mexico Avg | U.S. Avg |
|---|---|---|---|
| Median Annual Tax Below-median bill | |||
| Effective Tax Rate Low rate | |||
| Median Home Value | |||
| Tax as % of income Below-median income burden | 2.3% | - | - |
Source: U.S. Census Bureau, ACS 5-Year Estimates. Tax-burden differences across rows reflect millage decisions, assessment-ratio practices, and the residential-vs-commercial mix of each tax base.
Lincoln County is QUIET · LIGHT on ACS medians, still verify your parcel card before quoting the county figure. Estimate appeal savings · New Mexico counties.
Lincoln County rate trail · QUIET
| Year | Median Tax (vs prior release) | Effective Rate |
|---|---|---|
| 2024 | $1,246 +9.0% | 0.53% |
| 2023 | $1,143 +5.2% | 0.54% |
| 2022 | $1,087 +0.7% | 0.56% |
| 2021 | $1,079 -3.7% | 0.63% |
| 2020 | $1,120 | 0.65% |
Each row is a separate ACS 5-year release, and consecutive releases share four of their five survey years. The percentage beside each bill is therefore movement in the published estimate against the previous release, not a single year's tax change. The two releases largely describe the same households. For change over time, compare releases that do not overlap.
Lincoln County: tax-to-income at 2.3%
Counties near Lincoln County's effective rate
On effective rate, Lincoln County sits nearest Churchill County (NV), Sanders County (MT), Golden Valley County (MT).
On published median-tax change, the nearest matches are McCreary County (KY), Houston County (TN), Wood County (WV).
How peers are chosen
These are the nearest cross-state matches in the published Census data, not neighboring counties or recommendations. Peers are rebuilt with each data release; see the calculation method.
Similar effective rates
Similar published median-tax changes, 2020–2024
Lincoln County: only 4% of returns show Schedule A real-estate tax
Tax year 2022: 420 of 9,570 returns from Lincoln County reported real estate taxes, averaging $3,836 - 33% of those reporters sat in the $100-200k AGI band.
What this IRS county file does not say
Amounts are reported before the SALT cap, not deducted; the share is of filers, not homeowners. Source: IRS SOI county data, tax year 2022.
Other Counties in New Mexico
Lincoln County rate FAQs
- What is the average property tax in Lincoln County, New Mexico?
- The median annual property tax in Lincoln County is $1,246, an effective rate of 0.53% on a $233,200 median home (Census ACS, 2024).
- How does Lincoln County property tax compare to the national average?
- Property taxes in Lincoln County run well below the national median of $1,993, an effective rate of 0.53% versus 0.92% nationally.
- What is the tax affordability score for Lincoln County?
- Lincoln County, New Mexico scores C (55/100) on PlainPropertyTax's tax affordability composite across 5 Census ACS dimensions (effective rate, bill size, income share, mortgage gap, and home-value/income). Its strongest scored dimension here is rate relief at B+ (0.53%). The score compares published county medians to U.S. percentiles, it is not a personal bill and not advice to buy, sell, appeal, or relocate.
- What percentage of income goes to property taxes in Lincoln County?
- Property taxes in Lincoln County run within the commonly cited 2%-4% national benchmark, at about 2.3% of the $53,303 median household income.
- Are property taxes increasing in Lincoln County?
- The ACS median property-tax bill for Lincoln County climbed 11.3% between the 2020 and 2024 5-year releases, from $1,120 to $1,246, a 4-year span. These are survey estimates covering five years each, so this compares the two releases furthest apart rather than consecutive ones, which overlap and would mostly measure the same households twice.
What to do with Lincoln County's QUIET rate
Lincoln County's $1,246 median bill sits well below the U.S. median - still size a parcel estimate; local millage and exemptions move the real bill. Estimate your bill →
Lincoln County ranks #19 of 33 New Mexico counties by effective rate - on the lower-burden half of the state ACS set. New Mexico overview →
Nationwide peers by effective rate (then bill)
Rate-first peers for Lincoln County's QUIET effective rate, then a disjoint out-of-state bill set so the two neighborhoods stay distinct.
Similar effective rate
Nearest out-of-state counties by ACS effective rate. This county: 0.53%.
Similar median bill
Nearest out-of-state counties by ACS median annual tax. This county: $1,246/yr. Rate peers are excluded so the two link sets stay distinct.
Read with Lincoln County
Nearest ABS(median_tax) ACS peers for Lincoln County (QUIET · LIGHT), replacing the old fixed Keep exploring strip.
QUIET LIGHT
Franklin County, TN
ABS(median_tax) peer · tied with Lincoln County at $1,246/yr; rate 0.53% vs Lincoln County 0.53%.
Floyd County, VA
ABS(median_tax) peer · $1,245/yr (near-tied bill ABS $1); rate 0.55% vs Lincoln County 0.53%.
Jewell County, KS
ABS(median_tax) peer · $1,247/yr (near-tied bill ABS $1); rate 1.93% vs Lincoln County 0.53%.
Moniteau County, MO
ABS(median_tax) peer · $1,245/yr (near-tied bill ABS $1); rate 0.68% vs Lincoln County 0.53%.
New Mexico county set
State ACS overview for every published New Mexico county rate and median bill.
Assessment cycle basics
Lincoln County stamps QUIET · LIGHT - how assessed value and millage become the ACS median bill.
Data vintage and method
Data as of 2024. Source: U.S. Census Bureau, American Community Survey 5-Year Estimates.
Property tax data reflects median amounts paid by homeowners. Effective rates are calculated as median tax divided by median home value.
Source: U.S. Census Bureau American Community Survey 5-Year Estimates, county median real-estate taxes · 2024 Lincoln County (QUIET · LIGHT) - ACS medians, not a parcel bill.