Collection Division

The duty of this division of the Tax Administrator's Office is to collect revenues: ad valorem taxes, pet fees, fire taxes, school taxes, fire fees and motor vehicle taxes in accordance with Chapter 105 of the North Carolina General Statutes. The Collection Division also collects water and sewer charges, landfill fees and miscellaneous utility fees. Vann Harrell, Assistant Collector of Revenue, leads the Collection Division staff of 15.

Payment for the following can be made in person at the customer service counter or at the drive up payment drop box on Crowell St. behind the Old Post Office Building, which is located in front of the Union County Judicial Center.

  • Real Estate and Personal Property Tax Bills
  • Motor Vehicle Tax Bills
  • Current and Delinquent Water and Sewer Bills
  • Landfill Fees
  • Miscellaneous Utility Bills

Payments should be mailed to the address on the bill or to:

Union County Tax Collector
PO Box 38
Monroe, NC 28111-0038

Property tax payments (except registered motor vehicles) are due September 1st and must be paid by January 5th to avoid interest charges. If mailed, payments must be postmarked by the US Postal Service on or before January 5th to avoid interest charges. If January 5th falls on the weekend taxes are due the following Monday.   Interest charges are 2% if paid January 6th through 31st and an additional ¾% each month thereafter.

Effective September 1, 2014, property taxes on registered motor vehicles are now paid at the time of registration or renewal of your existing license plate.  Please see the tab below for additional important information.

Real Estate Tax Bills
You may not receive a bill if:

  • Your property is under appeal to the Union County Board of Equalization and Review or the North Carolina Property Tax Commission and the appeal has been resolved.
  • You have an escrow fund with your mortgage company. The Mortgage Company may have requested the bill be mailed to them.
  • Your mailing address is incorrect in our billing file. (Please notify the Assessment Division.)
  • You purchased property after January 1 (Real estate is listed in the name of the recorded owner as of January 1.)

Effective September 1, 2014, there was a change in the process for paying property taxes on registered motor vehicles.  With the implementation of the Tax and TagTogether program, county property taxes are now paid to the License Plate Agency when you register your vehicle or renew your existing license plate.  More detailed information about this new process can be found on the DMV website.

With this change in the collection process the Union County Tax Collector’s office has assumed the valuation, assessment, and appeal process for all registered motor vehicles in Union County.  If you have any questions related to these matters or would like to appeal your value please call (704) 283-3848.

Click to download Antique Vehicle Application

Click to download Application for Motor Vehicle Tax Exemption

Utility Bills

  • Bills are mailed by the Union County Public Works Department.
  • Billing questions should be directed to the Public Works Department, in person at 500 N. Main Street, Monroe, by email at pwcs@co.union.nc.us, or by calling 704-296-4210.
  • Payments are made payable to Union County.
  • The delinquent date is shown on the utility bill.

To reach the Tax Administrator's Office, Collection Division, you may call 704-283-3848, by email at taxhelp@co.union.nc.us,  or in writing to:

Union County Tax Administrator's Office
Collection Division
PO Box 38
Monroe, NC 28111-0038

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

LIMITED DATA AVAILABILITY

In an effort to increase the search capability and performance of our tax payment website, Union County has reduced the amount of tax payment history that is available. If you need payment information for any reason beyond the dates listed below please contact our customer service staff at 704-283-3848.

The following payment history data is available through this site:

Real and Personal Property Taxes: 2007 and forward
Registered Motor Vehicle Taxes: 2009 and forward

DISCLAIMER

The data presented on the Union County tax collection website is extracted from public records. In the extraction of this data, we have attempted to offer the most current, correct, and clearly expressed information possible. However, inadvertent errors can occur, and information placed on this website is not intended to replace any official source. This information is presented "as is" and without warranties, either expressed or implied. Furthermore, taxes not yet billed but which may become due (e.g. deferral bills or discovery) may not be reflected on this website, and the content of this website is subject to change daily. Users are advised that their use of any County On-Line Application is at their own risk. Union County assumes no responsibility for any decision made or any actions taken by the user based upon information obtained from this website. The user agrees that Union County shall be held harmless from all actions, claims, damages or judgments arising out of the use of County data obtained from this website. Certain data on this website are maintained by third parties over whom Union County has no control. As such, Union County makes no representation as to the accuracy, appropriateness or any other aspect of the information contained in the data. Payments made on this website will be reflected on the website within 24-48 hours. Information found on this website does not constitute certification of taxes that are paid or taxes that are due.

THIS INFORMATION RELATES TO TAX FORECLOSURES ONLY. ANY PENDING FORECLOSURES FOR TAXES WILL BE LISTED BELOW. FOR ALL OTHER FORECLOSURE INFORMATION PLEASE CONTACT THE UNION COUNTY CLERK OF COURT'S OFFICE.

The Union County Tax Collector, at the direction of the Union County Commissioners, is aggressively pursuing the collection of delinquent real and personal property taxes. One of the collection tools used by the Tax Collector is the employment of a private attorney to commence formal foreclosure proceedings under North Carolina General Statutes 105-374 against real property on which there are delinquent unpaid property taxes.

 

Important Information
 Frequently Asked Questions (FAQ) about the tax foreclosure process in Union County and in North Carolina

 

Property Tax Foreclosure Sale

Date: TBA

Location: Union County Judicial Center (lobby area)

Time: 12:00 noon


 

Parcel Information 

Last Updated

 Parcel 09232018

 June 26, 2012


All Union County foreclosure sales are made subject to all outstanding City and County taxes and all local improvement assessments against the properties offered for sale that are not included in the judgment of each entitled cause herewith. A deposit of five percent (5%) or $750.00 of the successful bid will be required the day of the sale. Minimum bid sheets and general foreclosure sale information is located at the Customer Service Counter.

What follows below is some information, in the format of Frequently Asked Questions (FAQ), about the tax foreclosure process in Union County and in North Carolina:

What are delinquent real property taxes subject to foreclosure?

Everyone who owns real property in Union County is required to list this property as of the first day of January of each year. Most times, this listing is automatic, but if there have been improvements or changes in the property, these must be reported by state law to the Tax Office with the listing forms in January. By July 1 of each year, a tax rate will be set by the Union County Commissioners. For each parcel of taxable real estate, these tax rates will be multiplied by each parcel's listed and assessed valuation as of January 1, and the product of this multiplication is that year's tax bill on the parcel. Usually in August, but no later than September, a tax bill will be mailed out to the last known address of the taxpayer as of January 1 for that year. The taxpayer has until January 5th of the following year to pay the tax bill without penalty. After that time, if the bill remains unpaid, it becomes delinquent and subject to penalties and interest as set forth by state law. Once the property tax is delinquent, it is subject to foreclosure prosecution.

What if the taxpayer sells the real property after January 1, and what if a bill is not received by the new owner?

Under state law, the listing taxpayer is the responsible party for the taxes on property owned by the listing taxpayer as of January 1 of each year, even if the taxpayer sold the property after January 1. The Tax Office makes efforts to notify new owners of the existence of tax bills, but state law only requires that the tax bill be sent to the taxpayer as of January 1 of that year, and to the last known address of the taxpayer. It is the duty of each owner of property to keep the Tax Office notified of address changes and to know that taxes are payable each year, regardless of whether a billing was received.

What does Union County do with delinquent tax bills?

When a tax bill becomes delinquent, the Tax Office tries various methods to notify the taxpayer and potential owners about the delinquent bill to see if the bill can be collected without the extreme remedy of foreclosure. Sometimes the Tax Office will set up a payment plan with a taxpayer, but the Tax Office is not required to do so, and can terminate payment plans at any time. The final step in the collection procedure is a pre-foreclosure letter sent by the Tax Office to the last known address of an owner and/or taxpayer. If these pre-foreclosure methods still fail, the Tax Office may assign parcels to private attorneys to commence foreclosure proceedings.

What happens when the Tax Office assigns property to attorneys to foreclose?

Once the Union County Tax Office assigns properties to attorneys to foreclose, the Tax Office marks its computer records with the assignment, and will no longer accept payment plans from taxpayers. All tax payments from the point of assignment must pay the taxes, interest, fees and costs in full.  Persons interested in paying off properties in foreclosure must contact the tax office or attorney in order secure a payoff quote. At some point after the assignment, the attorney will start a title search of the property to determine, as a matter of public record, all of the owners, mortgage holders, judgment and lien holders, and other interested parties required by state law. The attorney will then prepare a complaint listing Union County and any affected municipality as the Plaintiffs (complaining parties). The Defendants will be all of those parties found by the record title search to be interested parties in the real estate (owners, mortgage holders, etc.) The complaint will be filed in either Union County District or Union County Superior Court (depending on the amount of taxes owed). The summons and complaint will be delivered to each defendant by the sheriff, or by other approved means of service of process in civil lawsuits (FEDEX, certified mail, process server, etc.). Each party that is served is clearly informed by the summons that written answer, if any, must be filed with the Court within 30 days from the date the papers were served on the party.

What is the legal effect of a tax foreclosure filing?

There is no real defense to a property tax foreclosure complaint and lawsuit. The main purpose of the foreclosure process is to notify all interested parties that any legal interest they may have in the property will be terminated and extinguished if a tax foreclosure sale of the property is completed. This is because property tax liens are ahead of and superior to all other liens, except (in a limited extent) to filed income tax liens held by the North Carolina Department of Revenue. When a superior lien is foreclosed, it cuts off all junior liens and ownership rights.

What happens after the filing of the tax foreclosure complaint?

As noted above, each defendant has 30 days to file a written answer to the complaint if they wish. Depending upon service on the parties and any answers filed, the attorney conducting the foreclosure will eventually move for a judgment of sale. Once a judgment of sale is entered, the property is scheduled for sale at the Union County Judicial Center in Monroe. Sales are scheduled on an as needed basis. Notices of sale are published in the Union Observer section of the Charlotte Observer once a week for two weeks, posted at the Courthouse for at least 20 days, as well as being posted on the Union County Tax Administration Website. The sale is conducted by a Commissioner appointed by the Court, usually Mr. Donald C. Perry. At the sale, the highest successful bidder puts up a 5% or $750.00 (whichever is greater) cash or certified check deposit with the attorney, and the sale is reported to the Clerk of Court. After that, the sale stands open for 10 days for possible increased upset bids. Upset bids are calculated and received by the Clerk of Court for each property. If no upset bids are received, the attorney notifies the high bidder at the sale that the bidder has won, and that bidder has to come up with the balance of the purchase price. The process is the same when upset bids are received, except that the final high bidder after upset bids are completed is notified to bring in the purchase price of the final high upset bid. When the purchase price is paid under either sale process, the sale is confirmed and a Commissioner's deed is delivered to the new owner.

Can the tax foreclosure sale be stopped or redeemed from sale?

State law provides that any owner, mortgage holder or defendant in a filed tax foreclosure proceeding can stop the foreclosure process at any time by redeeming the property. The redemption price is equal to the taxes, interest, fees and costs of the foreclosure proceeding to the date of the redemption. Parties wishing to redeem property from tax foreclosure and stop the foreclosure process must contact the tax office or the attorney for a redemption payoff figure. Redemption can even occur after a sale, as long as the sale has not been confirmed by the Court. However, once the foreclosure property sale has been completed with a confirmation order and delivery of deed, all rights of redemption are terminated.

Bankruptcy proceedings filed by the property owner under federal law can also stop tax foreclosures, but all of the taxes, interest, fees and costs of the action to the date of the bankruptcy filing must be paid as a priority claim in the bankruptcy proceeding.

What is the status of title delivered by a tax foreclosure deed? Are there any warranties on the property?

The Commissioner will make it clear to all bidders present at the public sale that no representation or warranty of any kind is being made about the property or the status of title being delivered. Under state law, it is up to each bidder to carefully check out the title and status of the property being sold before placing either a public sale bid or an upset bid.

What if the successful bidder at the public sale or at upset bid doesn't bring in the purchase price?

Any bidder at either public sale or upset bid who doesn't bring in the purchase price upon demand by the attorney will be subject to immediate loss of all deposits, as well as civil and/or contempt prosecution for failure to make the bid. All bidders who bid at tax foreclosure sales, either public or upset bid, are required by law to be aware of the penalties for failure to honor their bid.

Contact
Contact

Union County Tax Collector
500 N. Main Street, Suite 119
PO Box 38
Monroe, NC 28111-0038
Phone: 704-283-3848
Fax: 704-283-3897
Vann Harrell, Assistant Collector of Revenue 
Penny Hinson, Deputy Tax Collector Supervisor 
Mitzie Baucom, Delinquent Collections Supervisor

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

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