Property appeals how and when to file.
When to file
Appeals will be accepted for the 2014 tax year until the the Union County Board of Equalization and Review adjourns on May 20th 2014.
What can be appealed
North Carolina Law G.S. 105-286 requires that real estate be assessed at 100% of market value at the date of the last county revaluation. Union County’s last revaluation was January 1, 2008.
The assessment may be appealed for any of the following scenarios.
The property is not appraised at the true market value as of 1/1/2008.
However if a dwelling or other improvement has been added since 1/1/2008, it will be assessed the same as similar dwellings or improvements that did exist as of 1/1/2008.
The property characteristics used to to calculate your assessment is incorrect. This data can be viewed using our Real Property Search
The property is not equally appraised as compared to other similar properties.
If you believe any of these applies to your property you may file an appeal.
Union County appeal form is available here Appeal Form.
Forms are also available at the Tax Administrator’s Office located at 500 N. Main Street, Suite 236, Monroe NC 28112 or by calling 704-283-3746.
Property appeals what to include and what to exclude.
Please include any documentation that supports your appeal.
Examples of useful evidence include but are not limited to:
Appraisals with an effective date prior to 1/1/2008
Sales of similar properties prior to 1/1/2008
Photos of any unusual damage or issues with the property.
Letters from Union County Environmental Health Division or a licensed Soil Scientist that the land will not support a conventional septic system.
Examples of evidence that cannot be considered:
A decrease in the market value of the property since January 1, 2008 due to economic changes that affect the general real estate market..
Appraisals or Sales that took place after 1/1/2008.
Percentage of change since a prior assessment
How the appeal process works.
After your appeal is filed, all the evidence you provided will be reviewed by a staff appraiser. They will decide if a change is warranted. You will receive notice of this decision by mail. If you agree with the decision no further action is required.
If you disagree with the decision you may continue your appeal to the Union County Board of Equalization and Review by returning the simple form included at the bottom of the of the decision letter.
The Union County Board of Equalization and Review is a five member board made up of citizens of Union County. They will hear your case as to why your assessment should be changed as well as the staff’s case as to why it should not be changed. They will make a ruling within 30 days. You will be notified by mail of the Board of Equalization and Review’s decision.
Included with the Board of Equalization and Review’s decision will be information on how to file an appeal with the North Carolina Property Tax Commission if you so choose.
For more information about Revaluations and Assessments in North Carolina, see this linked Property Tax Bulletin prepared by the University of North Carolina School of Government in 2008