Appraisal Division
The Appraisal Division is responsible for the appraisal of all real property in Union County. They defend valuation appeals of real property to the Union County Board of Equalization and Review and the North Carolina Property Tax Commission.
 

Union County is a permanent listing county, and does not require yearly tax listing unless changes have been made to your real property. If changes to your property occur, other than by recorded deed, by plat or by building permits, it is the responsibility of the taxpayer to notify our office during the January listing period. These changes include improvements, new construction, demolition, or removal of buildings. 

Improvement Listing Form 

Revaluation is required by State Statute and will bring all real values to market value effective January 1, 2008.  State Statute requires that every county complete the revaluation process.

See 2008 Revaluation Information tab below.

To reach the Tax Administrator's Office, Appraisal Division, you may call 704-283-3746 or in writing to:

Union County Tax Administrator's Office
PO Box 97
Monroe, NC 28111-0097

North Carolina law requires each county to complete a property revaluation at least once every eight years. The primary purpose of a revaluation is to ensure assessments reflect market value at the time of the revaluation and that taxation is fair and equitable for each of our citizens. Union County’s last revaluation was effective as of January 1st 2008. Therefore our current assessment must reflect the market as it existed the first day of 2008, and not as it exists today. If any buildings or other improvements have been added to a parcel after 1/1/2008, they will be by valued the same as similar buildings that existed at that time.

Union County’s next revaluation will be effective January 1st 2015.

If a taxpayer believes the assessment does not fairly reflect the January 1st 2008 value of their property, or the assessment is inequitable with the assessment of similar properties they may appeal the value.

For questions or comments please email the Tax Administrator's Office at: taxhelp@co.union.nc.us

 

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.

 

Additional Information

 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

Contact
Contact

Union County Tax Administration
Union County Government Center
500 N. Main Street, Suite 236
PO Box 97
Monroe, NC 28111-0097
Phone: 704-283-3746
Fax: 704-292-2588 

Phil Every - Real Property Appraisal Manager
Brad Helms - Appraisal Supervisor

For questions or comments please email the Tax Administrator's Office at:  taxhelp@co.union.nc.us

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