Combine Properties

• Property is taxed as of January 1st of the tax year.  Approved requests to combine properties during any given year are effective January 1st of the following year, and therefore will first be taxed as a combined parcel the year following the request.
• To combine properties, the properties must be contiguous and located within the same tax district and school district and have identical ownership in title. 
• The combination of properties must comply with the Lincoln County zoning ordinances and the real estate taxes must be current in payment. 
• The property owner is responsible to supply the new legal descriptions for any combine of property.
• The Land Information Office reserves the right to deny any request to combine properties at the department's discretion.  If a request is denied, the owner will be notified.

To request to combine properties, please complete the application below and return it to our office.