The Union County Board of Commissioners unanimously approved a resolution during a regular meeting on April 20, 2026, affirming support for maintaining local control over property tax decisions and opposing "one-size-fits-all" statewide limitations. Commissioners agree that the level of government closest to the people is best equipped to make decisions that directly impact their daily lives and that responsible fiscal stewardship is best achieved at the local level, where elected officials are directly accountable to their constituents through the electoral process. The resolution is a direct response to recent actions by a committee with the North Carolina General Assembly to advance property tax reform proposals, including a potential constitutional amendment that could limit how local governments set property tax rates. 

The Board’s resolution highlights Union County’s commitment to fiscal discipline, noting the county consistently maintains a tax rate in the state’s lowest third. Commissioners maintain that the proposed policy disregards the distinct growth trends and economic realities of local communities.

"Raleigh created many of the problems with property taxes that we see today," said Chairman Brian Helms during the meeting. "Now Raleigh wants to offer 'the solution' to the problem they created, all the while vilifying the local governments who are struggling to keep up with unfunded mandates and to provide services for the people that they serve."

While the Board of County Commissioners adopts the county tax rate annually during budget approval, many factors beyond the county's control influence a resident's final property tax bill. One important factor is that state law requires counties to reappraise property values when certain market conditions are met or on a set schedule to ensure fair market value. While jurisdictions must calculate a revenue-neutral tax rate, which would keep total revenue the same even if values increase, they are not required to adopt it.

For instance, Union County Commissioners adopted a tax rate in 2025 that includes a modest increase of 1.82 cents above the revenue-neutral tax rate to cover debt obligations for capital projects for education partners that voters previously approved for Union County Public Schools and South Piedmont Community College. Still, a homeowner's property tax bill may rise if their property value increases significantly or if they live within a municipality with a separate tax rate.

Commissioners emphasized the importance of residents understanding how property tax bills are calculated. Commissioner Melissa Merrell said, "[I want to] let our Union County residents understand that their 60% increase in their property values - and some of our areas had over an 80% increase in their property tax values - it wasn't this board. A lot of it comes out of Raleigh - [the property tax reappraisal] is mandated." 

Through the Board's resolution, County Commissioners urge the North Carolina General Assembly to let North Carolina voters decide whether to authorize local governments to impose developer impact fees. Commissioners believe impact fees are a fair, conservative and responsible way to ensure new growth pays its share, rather than burdening current residents.

Commissioners also reaffirmed support for targeted property tax relief for seniors on fixed incomes, 100% disabled individuals, and 100% disabled veterans. Read the full resolution sent to the members of the North Carolina General Assembly representing Union County, leadership of the North Carolina General Assembly, and the North Carolina Association of County Commissioners.