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.

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When and why do we periodically revalue property?

North Carolina law requires each county to complete a property reappraisal, also known as revaluation, at least once every eight years. The primary purpose of a reappraisal is to ensure assessments reflect market value at the time of the reappraisal and that taxation is fair and equitable for each of our citizens. Union County’s last reappraisal was effective as of January 1, 2021. Therefore our current assessment must reflect the market as it existed the first day of 2021, and not as it exists today. If any buildings or other improvements have been added to a parcel after January 1, 2021, they will be by valued the same as similar buildings that existed at that time.

How do I appeal my valuation?

Find more information on the appeals process here.

What do I do if I made changes to my 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 using the Improvement Listing Form. These changes include improvements, new construction, demolition, or removal of buildings.