Tax Administration lists, appraises and assesses all real and personal property in Union County according to state law. Each year as of January 1, the Assessor must compile a tax roll of property subject to “ad valorem” (according to value) taxation.
Union County is a permanent listing county and does not require yearly tax listings of real property unless changes or improvements have been made. Maintenance such as painting/wallpaper, replacement of existing structures, landscaping, etc. is not considered an improvement, and does not require listing. It is the responsibility of the taxpayer to notify our office of any changes, other than those recorded by deed, by plat or by building permit, during the January listing period.
The North Carolina General Statutes mandate that all real property (land and buildings) must be reappraised at least once every eight years. Union County Board of Commissioners used a four year revaluation cycle in 2004 and in 2008. The next revaluation cycle has been set for 2015.
Divisions within the Tax Administrator’s office:
The Appraisal division is responsible for the appraisal and maintenance of all real and commercial property. The Assessment division identifies, maintains, lists and assesses all real and personal property. The Revenue division collects revenues for Union County.
For questions or comments please email the Tax Administrator's Office at: firstname.lastname@example.org
List, appraise, assess and collect all real and personal property for ad valorem tax purposes in compliance with NC General Statutes and accomplish these activities while providing exceptional customer service to both internal and external customers.
Business Personal Property Seminar Online Registration
In an effort to create a better partnership with our business community and share important information with taxpayers, Union County would like to introduce our new Business Personal Property Seminar!
We invite all interested business owners, future owners and accountants to attend this free event. We will explain the requirement and the process of listing business personal property in North Carolina. In addition, we will provide important resources that should be of interest to new business owners.
We look forward to working with you!