Lincoln County Property Tax Exemptions
Reduce your taxable value and lower your annual bill. Discover eligibility rules, 2026 deadlines, and filing steps for homestead, senior, and veteran exemptions.
Official Office Contact
Lincoln County Judge Office
Property tax exemption filing support
Mailing Address
300 S Drew, Star City, NM
Phone
(870) 628-5114Office Hours
Mon-Fri: 8:00 AM - 4:30 PM
Office Map
Map pin based on verified office address.
Need payment help? Call before paying if your parcel search fails. Always verify payment location and mailing address before visiting.
Property tax exemptions are the most effective way to permanently lower your annual bill. By removing part of your home's value from taxation, you pay less even if local rates increase. Below are the primary exemptions available to Lincoln County residents.
Find Your Lincoln County Exemptions
Answer these short questions to see which property tax relief programs you qualify for.
Your Exemption Analysis Results
Based on your answers, here is what you should check:
You may not qualify for standard exemptions.
Make sure you own the home and it is your primary residence. Investigate agricultural or local options with the assessor.
Required Documentation to File:
Homestead Exemption
Primary Residence Protection
The Homestead Exemption is the most common property tax relief in Lincoln County. It removes a portion of your home's value from taxation for school and county purposes.
Eligibility
Must own and occupy the property as your primary residence on January 1st of the tax year.
Benefit
Typically reduces taxable value by $25,000–$40,000 depending on state law and taxing unit.
Renewal
Usually automatic once granted, unless you move or the title changes.
Exemption Savings Estimator
Estimate how much money you can save on your tax bill using the county's average rate of 0.59%.
Select Exemptions to Apply:
Your actual savings depend on overlapping taxing units (city, school, county) and specific local exemption caps.
Senior Citizen Exemption
Ages 65 and Older
Homeowners in Lincoln County who are 65 or older qualify for additional exemptions and, in many states, a tax freeze on school district taxes.
- Age Requirement: Must turn 65 during the tax year. Some states allow prospective filing before your birthday.
- Proof Needed: Birth certificate or state-issued ID required for first-time filing.
- Tax Freeze: In many states, the school district tax portion of your bill is frozen at the value it was when you turned 65.
Veteran Exemptions
Disabled Veterans & Surviving Spouses
Lincoln County offers substantial relief to veterans with service-connected disabilities.
100% Disability Rating
Veterans with a 100% permanent and total disability rating often qualify for a complete property tax exemption on their primary residence.
Partial disabilities (10%–90%) qualify for tiered exemptions that reduce assessed value by specific dollar amounts.
Disability Exemption
Persons with Qualifying Disabilities
Homeowners under 65 who are disabled as defined by Social Security Act may qualify for the same over-65 exemption amount, including a school tax freeze.
💡 Tip
You can qualify for either the over-65 or the disability exemption, but not both simultaneously on school district taxes. Apply for whichever provides the greater benefit.
New Mexico State-Level Property Tax Relief Programs
Statutory Relief & Exemptions
New Mexico Head of Family Exemption
Valuation of Agricultural Land
Preferential treatment: The value of land used primarily for agricultural purposes is determined based on the land's capacity to produce agricultural products or the production capacity of land used for grazing purposes. The production capacity is determined by the income method of valuation based on the income derived or capable of being derived from using the land for agricultural purposes. Annual income per acre is divided by the capitalization rate to arrive at the value per acre for property taxation purposes. For grazing land, the state calculates the value per animal unit which reflects the net income derived, or capable of being derived, from using the land (or fractional interests in real property) for grazing. The value per animal unit is multiplied by the carrying capacity of the land to arrive at taxable value. The animal unit values are applied uniformly throughout the state and are calculated to allow the application of the proper tax ratio.. Penalty: Penalties are subject to the consideration of the County Assessor. Any person who fails to report a change of land use is personally liable for a civil penalty equal to the greater of $25 or 25% of the difference between the property taxes due and those paid for the tax years for which the owner failed to report the change of use.. Sources imported from Lincoln Institute agricultural treatment dataset.
Eligible land uses: Agricultural/Farmland, Forest Land/Timber Production, Other Land Uses. Eligibility: Plot/Land Size. Plot criteria: Tracts or parcels of land that are less than 1 acre, other than those used for the production of orchard crops, poultry, or fish, are not eligible. Property used for grazing is only eligible if the property meets size requirements to sustain one animal unit. Tracts or parcels of property smaller than the minimum number of acres capable of sustaining one animal unit may qualify upon application to the county assessor.. Income criteria: None
Filing Document Checklist Generator
Select the programs you are filing for to create a custom list of supporting documents.
Your Filing Checklist:
Application Checklist
Prepare these documents before contacting the Lincoln County Assessor. Missing documents are the #1 cause of application delays.
Completed Application Form
Download from the county appraisal district website.
State Driver's License or ID
Address on ID must exactly match the property address.
Address mismatch is the #1 reason applications are rejected
Proof of Age (if 65+ or disability)
Birth certificate, Social Security award letter, or medical certification.
VA Disability Letter (if veteran)
Official letter from the VA showing disability percentage.
Deed or Title
Proof you own and occupy the property as your primary residence.
Exemption FAQs
Deadlines generally fall between March 1 and April 30. Check with the official Lincoln County assessor's portal for the exact 2026 local date.
In most cases once a general homestead exemption is granted in Lincoln County it automatically renews. You must notify the chief appraiser if your entitlement changes — for example if you move or rent out the home.
Yes. Many homeowners qualify for multiple exemptions simultaneously — for example homestead + senior + veteran. Each further reduces your taxable value. Apply for all you qualify for.
Applications must be filed with the Lincoln County Assessor or Appraisal District — NOT the tax collector's office. The assessor's portal link is in the sidebar.
Texas Exemption Filing Window
Filing year is . Late homestead filings in Texas may be accepted up to 2 years after the delinquency date.
Filing Office
File with the Lincoln County Assessor or Appraisal District — not the tax collector.
Phone Assistance
(870) 628-5114Office Location
Main Office
New Mexico
💡 Stacking Exemptions
Many homeowners qualify for multiple exemptions. A homestead ($25,000–$40,000) plus a senior exemption ($10,000+) can reduce your taxable value by $35,000–$50,000+, saving hundreds of dollars annually.