The following information has been updated to reflect postmark deadlines.

During the month of January, property owners must report changes to real property and list personal property with the Union County Tax Administration office to keep tax records up to date. North Carolina law requires both individuals and business owners to report changes to real property and to list any taxable personal property with the Union County Tax Administration office between January 1, 2026, and January 31, 2026.

How to File Your Personal Property Listing

You can submit your listing:

• Through the County’s online filing portal
• By mail to Union County Tax Administration, P.O. Box 97, Monroe, NC 28111
• In person at the Government Center at 500 N. Main St., Suite 119, Monroe, NC 28112

Download the listing forms from the Tax Administration office's Applications and Forms webpage. If you already have an account, you should have received the listing form by mail in mid-December. Even if you did not receive the form by mail, you must still file by the deadline.

If you need more time, personal property owners showing good cause can request an extension to March 16, 2026. Requests must be submitted online or in writing by January 31, 2026. Filing late without an approved extension will result in a 10 percent penalty.

*Note: Because the deadline falls on a weekend, any reported changes must be received or postmarked by the next business day, which is Monday, Feb. 2.

For details, click here to watch the Individual Personal Property Listing video and the Business Personal Property Listing video.

For Real Estate Owners

If you own real estate, you do not need to file a listing for the property itself. However, you should report any improvements, like a new addition or removals, so your property tax records are accurate.

Apply for Tax Relief Programs

Union County offers programs that can reduce or defer your property taxes, including the following:

• Circuit Breaker Tax Deferment: Qualified seniors or permanently disabled homeowners may defer a portion of their property taxes.
• Disabled Veteran Exclusion: Property tax relief is available for homeowners who are qualified veterans or their loved ones.
• Elderly or Disabled Exclusion: Qualified seniors or persons living with disabilities may receive tax relief.
• Present-Use Value: Qualified property owners who use their land for agricultural, horticultural, or forestry purposes may be granted property tax relief.

Applications for the present-use value tax deferment program must be submitted by January 31, 2026. Applications for the circuit breaker tax deferment, elderly or disabled exclusion, and disabled veteran exclusion programs are all due by June 1, 2026. You can download the applications from the Tax Administration office's Applications and Forms webpage.

Each program has specific requirements for ownership, income and property use. For more information, visit the Assessment & Tax Relief Programs webpage or call 704-283-3746.

To check your current property information, visit ucgov.info/realpropertysearch. If you have questions, visit unioncountync.gov/taxadmin or call the Tax Administration office at 704-283-3746.