Property tax in Lincoln County, Minnesota

By Brent Chudoba, editor Updated September 23, 2026

The median property tax bill in Lincoln County, Minnesota is $1,574 a year, which is about 0.96% of the county's median home value of $164,400. That effective rate is lower than the typical Minnesota county (0.99%) and higher than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.

Estimate the property tax on a home in Lincoln County

Enter a home's market value for a ballpark at Lincoln County's average effective rate of 0.96% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.

Home market value

Estimated property tax: $1,578 / year

Property tax in Lincoln County at a glance

Lincoln County, Minnesota property tax (Census ACS, reviewed September 23, 2026)
Measure	Value
Median annual property tax	$1,574
Median home value	$164,400
Effective tax rate	0.96%
Typical Minnesota county rate	0.99%
National median county rate	0.81%

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.

How does Lincoln County compare in Minnesota?

Among Minnesota's 87 counties, Lincoln County has the 52nd highest effective property-tax rate: 51 rank higher and 35 rank lower. That is near the middle for Minnesota. Nationally, it ranks 1222nd of 3135 US counties by effective rate. See every Minnesota county ranked.

How much do homeowners in Lincoln County actually pay?

The median is only the middle bill. Across Lincoln County's 1,991 owner-occupied homes, 21.5% pay $3,000 or more a year in property tax, 38.7% pay at least $2,000, and 20.5% pay under $800. Another 2.5% report paying no property tax at all, which usually means an exemption covers the whole bill.

Annual property tax paid by Lincoln County homeowners (Census ACS 2020-2024)
Annual bill	Homes	Share
Under $800	409	20.5%
$800 to $1,499	527	26.5%
$1,500 to $1,999	235	11.8%
$2,000 to $2,999	343	17.2%
$3,000 or more	428	21.5%
No property tax paid	49	2.5%

Owners with a mortgage pay a median of $1,860 and owners without one pay $1,380. Owners who have paid off a home have usually held it longer, and in states that cap how fast an existing owner's assessment can rise, long-held homes carry lower assessed values. Census table B25103.

How does the Lincoln County property tax bill compare with local incomes?

The median property tax bill of $1,574 is about 2.1% of the median income of Lincoln County homeowner households, $76,473 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 81.4% of Lincoln County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.

Have property taxes gone up in Lincoln County?

Yes. The median bill went from $1,211 in 2015-2019 to $1,574 in 2020-2024, a 30% rise. Over the same span the median home value moved 59.5%, from $103,100 to $164,400. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.

Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.

Property tax in counties next to Lincoln County

Lincoln County borders 6 counties, 3 of them across the state line.

Lincoln County and its neighbors, highest effective rate first (Census ACS 2020-2024)
County	Effective rate	Median bill	Median home value
Brookings County, SD	1.13%	$2,981	$264,600
Moody County, SD	1.1%	$2,500	$226,500
Lyon County, MN	1.06%	$2,126	$200,700
Yellow Medicine County, MN	1.04%	$1,606	$154,700
Lincoln County, MN (this county)	0.96%	$1,574	$164,400
Pipestone County, MN	0.86%	$1,209	$140,200
Deuel County, SD	0.82%	$1,694	$205,900

How is a home assessed in Lincoln County?

Minnesota sets the assessment rules and Lincoln County applies them. How Minnesota assesses and reappraises homes.

Is there a homestead exemption in Lincoln County?

Yes, on a sliding scale. Minnesota's Homestead Market Value Exclusion is worth up to $38,000 on homes worth $95,000 or less and shrinks to nothing at $517,200. That is the Minnesota rule, and it applies in Lincoln County. Minnesota's exemptions and relief programs in full.

When are property taxes due in Lincoln County?

Two installments, the first due May 15 and the second October 15, with agricultural property getting until November 15 on the second half. If your total tax is $100 or less the whole amount is due in May. Late penalties start at 2% on homestead property and climb monthly.

Minnesota splits the bill into 2 installments. That is the Minnesota rule. Lincoln County issues and collects the bill, so the dates printed on your statement are the ones that bind you.

How to appeal your Lincoln County property assessment

You contest the assessed value with the Local Board of Appeal and Equalization, then the County Board, then Minnesota Tax Court. The filing deadline is typically April 30 of the year the tax is payable (Tax Court). That is the Minnesota rule; Lincoln County sets the exact dates and forms. The Minnesota appeal process step by step.

Minnesota rules from primary state sources, reviewed September 7, 2026; sources on the Minnesota page.

Work out your own numbers

Sources

Median real estate taxes paid and median home value for Lincoln County, Minnesota: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.