Real Estate Listing: Union County is on a permanent real estate listing system and owners of real estate are not required to file an annual tax listing form. However, if you have made improvements or deletions to your real estate in 2025, you are required by law to notify the Tax Administrator’s Office of this change. Failure to list improvements to real property can result in a penalty of 10% of the tax bill.

Personal Property Listing: All personal property, both business and individual, must be listed with the Union County Tax Administrator annually during the listing period on or before January 31st. Any individual or business owning or possessing multi-year, 90-day farm & permanent apportioned tagged vehicles or personal property used in connection with a business, farm or other income producing purpose on January 1, must file a listing form. Temporary absence of personal property from the place at which it is normally taxable shall not affect this rule. North Carolina General Statute 105-308 reads that ”any person whose duty it is to list any property who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a Class 2 misdemeanor…”. Listing forms not received by the deadline will be subject to a 10% penalty. A listing form will be mailed to you at your address of record if you listed with this office last year. If you do not receive a listing form for property which you are required to list, it is your responsibility to obtain the proper form. For listing forms, instructions or questions, please contact the Union County Tax Administrator’s Office at 704-283-3746, or visit our office at the Union County Government Center, 500 N. Main St., Suite 119, Monroe, NC.

Business personal property includes machinery, equipment, computers, furniture, fixtures, supplies, airplanes, farm machinery, permanent apportioned tagged vehicles, and any other income-producing personal property. An extension of time to list through March 15, 2026 may be obtained by sending a written request or using the online portal showing “good cause” to the Tax Administrator by January 31, 2026.

Individual personal property includes boats, boat motors, jet skis, some manufactured homes, aircraft (including hot air balloons and gliders), and unlicensed vehicles (including automobiles, trucks, utility and over-the-road trailers, campers and motorcycles). Effective for the tax year beginning on or after July 1, 2003, residential manufactured homes that do not have the wheels, axles, and tongue removed, and are not on a permanent foundation on the manufactured home owner’s land are considered personal, movable property and must be individually listed on a listing form each year by the owner.

For example, a lawn tractor used to mow the lawn at your home is not listed. However, a lawn tractor used as part of a landscaping business in this county must be listed if the tractor is normally in the county, even if it happens to be in another state or county on January 1.

Electronic Listing and Extension Request: All Personal Property, both business and individual can list property electronically at https:// unionnc-onlinelistings.devnetwedge.com. Business can also request extension online at the same URL.

Elderly or Disabled Exclusion and Circuit Breaker Deferment: Persons who are 65 years of age or totally and permanently disabled could qualify for this exclusion or deferment. Qualification is based on income: Income cannot exceed $38,800 for the Elderly or Disabled Exclusion. Income for the Circuit Breaker Deferment cannot exceed $58,200. To receive detailed information and applications for these programs, please contact the Union County Tax Administrator’s Office at 704-283-3746. Applications must be returned by June 1, 2026.

LISTING DATES AND TIMES

JANUARY 1-JANUARY 31, 2026, MONDAY-FRIDAY 8:00 A.M.-5:00 P.M.

Listing of taxes will begin on January 1, 2026, and end on January 31, 2026. Listing may be done by mail addressed to: Union County Tax Administrator, PO Box 97, Monroe, NC 28111-0097 and MUST BE POSTMARKED NO LATER THAN JANUARY 31, 2026, TO AVOID A LATE LISTING PENALTY OF 10% OF THE TAX BILL FOR THE REQUIRED LISTING AS PRESCRIBED BY LAW UNDER G.S.105-296(c)(6). You can list in person at

the Union County Government Center, 500 N. Main St., Suite 119, Monroe, NC, between the hours of 8:00 a.m. and 5:00 p.m., Monday through Friday. For information, please call 704-283-3746.

PLEASE BRING YOUR LISTING FORM WHEN YOU VISIT THE TAX OFFICE