The Tax Administrator’s Office lists, appraises and assesses all real and personal property in Union County according to State law. Each year as of January 1st, 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 not been set at this time.
The Tax Administrator’s office is comprised of three divisions Appraisal, Assessment, and Collections. 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 Collections division collects revenues for Union County.
For questions or comments please email the Tax Administrator's Office at: taxhelp@co.union.nc.us