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Notification and Appeal Process

Notification and Appeal Process

2021 Property Tax Revaluation banner

The County views this process as a partnership with the property owner. No matter how thorough and fair a reappraisal may be, there are still instances when only the property owner has all the information necessary for an accurate reappraisal. A relatively easy appeal process is in place to work through these situations. According to the North Carolina General Statutes the property owner has the burden of proving the property under appeal is incorrectly valued. North Carolina law presumes the County Tax Assessor acted in good faith and their assessments are correct. The appeal process is detailed in the following sections.

Change of Assessment Notices Mailed

A Notice of Change of Appraised Valuation will be sent to all property owners in Union County.

Informal Review

If you feel that your new assessment substantially exceeds the actual market value of your property as of January 1, 2021, or the assessed value is inconsistent with the market value of similar properties in your area, you may appeal your assessment by completing an appeal form. Appeals must be received by the Tax Administrator’s Office no later than 30 days from the date of this notice.

Union County Board of Equalization and Review

Taxpayers that receive an Informal Review Notice and do not agree with the valuation may file an appeal to Board of Equalization and Review. Additionally, any taxpayer that failed to file a request for an informal review may file an appeal to the Board of Equalization and Review. The Board of Equalization and Review is made up of five Union County residents. At the Board of Equalization and Review hearing the taxpayer will be able to present evidence and testimony to support their opinion of value. Within 30 days of the Board meeting the taxpayer will be mailed a Notice of Decision indicating the Board’s determination.

North Carolina Property Tax Commission

The taxpayer has 30 days from the date of the Board of Equalization and Review’s Notice of Decision to file an appeal to the North Carolina Property Tax Commission. The Property Tax Commission is made up of five members appointed by the Governor and the Legislature. These appeals are typically heard in Raleigh. Legal representation may be required at this level.

North Carolina Court of Appeals

The taxpayer will receive a notice of decision from the Property Tax Commission. If there is disagreement with the Commission’s decision and it involves a matter of law, not a judgement of value, the taxpayer may appeal to The North Carolina Court of Appeals. Legal representation is required at this level.

North Carolina Supreme Court

The North Carolina Supreme Court may hear appeals from the Court of Appeals. There is no appeal of the decision of the Supreme Court.

If you have any questions, please email the Union County Tax Administrator’s office  or call 704-283-3746.