The Assessment Division identifies property, lists assets, maintains ownership data, and administers the tax relief programs for all real and personal property. The division consists of five primary areas – Personal Property, GIS/Land Records, Present Use Value, Exemptions and Exclusions, and Customer Service
North Carolina law provides for tax relief programs based ownership and use. These programs include tax exemptions for educational, charitable, governmental, fraternal, and religious use. Tax exclusions, in which only part of the property is subject to taxation, includes historical property and property owned by the elderly and disabled. The third tax relief program is Present Use Value. This program assists property owner who use their land to produce an agricultural, horticultural, or forestry commodity.
Our Customer Service Office is located on the second floor of the Union County Government Center. They provide service for taxpayers by phone and in person. All tax office data is available to the public though the customer service area. This data includes: copies of maps, property record cards, applications for all types of exemptions, exclusions and deferments, questions about tax bills, etc. There are also computers available to the public to access property tax related information.
To reach the Tax Administrator's Office, Assessment Division, you may call 704-283-3746 or in writing to:
Union County Tax Administrator's Office
PO Box 97
Monroe, NC 28111-0097
INFORMATION CONCERNING PROPERTY TAX HOMESTEAD CIRCUIT BREAKER DEFERMENT
General Statute 105-277.1B Property Tax Homestead Circuit Breaker Deferment:
North Carolina defers a portion of the property taxes on the appraised value of a permanent residence owned and occupied by a North Carolina resident who has owned and occupied the property at least five years, is at least 65 years of age or is totally and permanently disabled, and whose income does not exceed forty two thousand nine hundred dollars. (42,900). If the owner’s income is twenty eight thousand six hundred dollars ($28,600) or less, then the portion of property taxes imposed on the residence that exceeds four percent (4%) of the owner’s income may be deferred. If the owner’s income is more than twenty eight thousand six hundred dollars ($28,600) but less than or equal to forth two thousand nine hundred dollars ($42,900), then the portion of the property taxes on the residence that exceeds five percent (5%) of the owner’s income may be deferred.
The deferred taxes become a lien on the residence and the most recent three years of deferred taxes preceding a disqualifying event become due with interest upon one of the following disqualifying events: 1) the owner transfers the residence; 2) the owner dies; 3) the owner ceases to use the property as a permanent residence. Multiple owners of a permanent residence must all qualify for the circuit breaker before a deferment of taxes will be allowed.
You must apply for the opportunity to defer property taxes each and every year that you wish to defer taxes. The application
may be obtained from the Union County Tax Department, and it must be filed with the Union County Tax Administrator by June 1.
Note: An owner who qualifies for both the property tax homestead exclusion and the property tax homestead circuit breaker may elect to take only one of these forms of property tax relief.
For questions please email:
North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 proceeding the taxable year for which the benefit is claimed:
- Is at least 65 years of age or totally and permanently disabled.
- Has an income for the preceding calendar year of not more than twenty-eight thousand and six hundred dollars ($28,600).
- Is a North Carolina resident.
An application may be obtained from our office or the on the link below. Elderly applicants must complete the application and provide proof of income. Disabled applicants, under age 65, must complete the application, provide proof of income and complete an AV-9A Certification of Disability form, link below. Applications must be filed with Tax Administrator’s Office (Assessment Division) between January 1 and June 1 of the tax year for which the exclusion is claimed.
For questions please email:
The GIS & Land Records Department is responsible for listing, mapping, and transferring ownership in Union County. It is not necessary for you to file a listing with the County Assessor to change ownership. The deed that is recorded with the Register of Deeds
provides that information to the Land Records Department. Once that information is retrieved, the Mapping & Land Records Department processes the change. Exceptions to this rule may include, but not be limited to, changes in ownership due to death of a listed owner, life estate holder, divorce, or other court proceedings. It is the responsibility of the administrator of the estate of a deceased person to list real property in the estate’s capacity.
The tax maps display parcel boundaries and tax identification numbers. They provide a visual representation of the real property parcel. This information can be viewed in our GIS (Geographic Information Systems) database. You can access this information via website or visit our office.
For questions concerning GIS & Land Records, please contact:
The Personal Property division is responsible for the appraisal and assessment of all personal property within Union County. Personal Property includes business and individual personal property, and unregistered motor vehicles. For questions related to registered motor vehicle taxes please contact the Tax Collector's office at (704) 283-3848.
Business personal property includes machinery, equipment, computers, furniture, fixtures, supplies, airplanes, farm machinery, and any other income-producing personal property. All personal property must be listed annually by January 31. Listing forms not received by the deadline will be subject to a 10% penalty. Extensions may be granted upon written request if postmarked by by January 31. If you listed with this office last year, a listing form will be mailed to you at your address of record. If you do not receive a listing form for property which you are required to list, it is your responsibility to obtain the proper form.
Individual personal property includes boats, boat motors, jet skis, some manufactured homes, aircraft (including hot air balloons and gliders), and unlicensed vehicles (including automobiles, trucks, utility and over-the-road trailers, campers and motorcycles). Effective for the tax year beginning on or after July 1, 2003, residential manufactured homes that do not have the wheels, axles, and tongue removed, and are not on a permanent foundation on the manufactured home owner’s land are considered personal, movable property and must be individually listed on a listing form each year by the owner.
For questions concerning Personal Property please email:
The Use Value Program is a state mandated program designed to give tax relief to landowners who use property for the production of an agricultural, horticultural, or forestry commodity. The purpose is to consider the “use value” rather than the “market value” in determining a tax assessment. The intent of the law is to give relief to farm and forest tracts held by families and protect these tracts from being sold because of higher taxes brought by appreciating land values and higher market assessments. When property is removed from the program, the last three years of deferred taxes are due and payable within 30 days. To qualify there are four requirements that must be met: ownership, acreage, income and sound management.
To comply with the ownership test the property must be owned for four full years or the owners must live on the property; the owner must be a natural person and meet income requirements.
The acreage guidelines are that the property must have at least ten acres for agriculture, five acres for horticulture or twenty acres for forestry. They must have at least one qualifying tract that meets the acreage requirements.
Owners of the property in the program must produce $1000 gross for the past three years except for forestry applications. In order to determine if the property is producing the maximum income potential, the Assessor requests three years of income verification when making an application on agriculture and horticulture. For forestry applications, a copy of an approved forestry management plan is mandatory.
For questions concerning the Use Value Program please email:
Union County Tax Assessor
Union County Government Center
500 N. Main Street, Suite 236
PO Box 97
Monroe, NC 28111-0097
Robin Merry - Assessment Administration Manager
Becky Helms - Personal Property Supervisor
Barbara Laney - Assessment Administration Supervisor
Gus Nichols - GIS Project Coordinator
Steve Crump - Real Estate Assessment Coordinator
For questions or comments please email the Tax Administrator's Office at: email@example.com