Appeal Form

When do I file an appeal?

Real Estate appeals will be accepted for the 2021 tax year until the Union County Board of Equalization and Review adjourns in 2021.

The Union County Board of Equalization and Review will adjourn for the purpose of accepting new 2021 real estate appeals as of the adjournment of the May 27th Board of Equalization and Review meeting.

Personal Property appeals must be received within thirty days of the date on the bill.

What can be appealed?

North Carolina Law G.S. 105-286 requires that real estate be assessed at 100% of market value at the date of the last county revaluation. Union County’s last revaluation was January 1, 2021.

The assessment may be appealed for any of the following scenarios.

• The property is not appraised at the true market value as of January 1, 2021. The property characteristics used to calculate your assessment is incorrect. This data can be viewed using our Real Property Search
• The property is not equally appraised as compared to other similar properties.
• If you believe any of these applies to your property you may file an appeal.

Union County appeal form is available in the box on the right.

Forms are also available at the Tax Administrator’s Office located at 500 N. Main Street, Suite 236, Monroe NC 28112 or by calling 704-283-3746.

What do I include/exclude from your appeal?

Please include any documentation that supports your appeal.

Examples of useful evidence include but are not limited to:

• Appraisals that reflect the market value as of January 1, 2021.
• Sales of similar properties that occurred on or before Union County's last revaluation
• Photos of any unusual damage or issues with the property
• Letters from Union County Environmental Health Division or a licensed Soil Scientist that the land will not support a conventional septic system

Examples of evidence that cannot be considered:

• Percentage of change since a prior assessment

How does the appeal process work?

After your appeal is filed, all the evidence you provided will be reviewed by a staff appraiser. They will decide if a change is warranted. You will receive notice of this decision by mail. If you agree with the decision no further action is required.

If you disagree with the decision you may continue your appeal to the Union County Board of Equalization and Review by returning the simple form included at the bottom of the of the decision letter.

The Union County Board of Equalization and Review is a five member board made up of citizens of Union County. They will hear your case as to why your assessment should be changed as well as the staff’s case as to why it should not be changed. They will make a ruling within 30 days. You will be notified by mail of the Board of Equalization and Review’s decision.

Included with the Board of Equalization and Review’s decision will be information on how to file an appeal with the North Carolina Property Tax Commission if you so choose.

Additional Information

For more information about Revaluations and Assessments in North Carolina, see this linked Property Tax Bulletin prepared by the University of North Carolina School of Government in 2008.

Revaluation Information

North Carolina law requires each county to complete a property revaluation at least once every eight years. The primary purpose of a revaluation is to ensure assessments reflect market value at the time of the revaluation and that taxation is fair and equitable for each of our citizens. Union County’s last revaluation 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.

If a taxpayer believes the assessment does not fairly reflect the January 1, 2021 value of their property, or the assessment is inequitable with the assessment of similar properties they may appeal the value.

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