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.

Who can file an appeal?

Any Taxpayer can appeal his/her/its property value (real or personal), or the undervaluation of a property owned by others.  The ability to file (submit) an appeal, as well as authorization to represent a Taxpayer before the Board to present an appeal, by or on behalf of a Taxpayer, is allowed only as set forth below:

1. Individual owners can file an appeal and represent themselves. Joint owners can have an appeal filed by, or be represented by in front of the Board, any one of the owners.
2. Licensed attorneys at law can file an appeal for, and represent in front of the Board, any Taxpayer without a signed power of attorney.
3. Business Entities: If a property owner is a business entity, the business entity may submit an appeal, and be represented in front of the Board,  through a non-attorney representative who is one or more of the following of the business entity: (i) officer, (ii) manager or member-manager, if the business entity is a limited liability company, (iii) employee whose income is reported on IRS Form W-2, if the business entity authorizes the representation in writing, or (iv) owner of the business entity, if the business entity authorizes the representation in writing and if the owner's interest in the business entity is at least twenty-five percent (25%). Authority for and prior notice of such non-attorney representation on behalf of the business entity shall be made in writing.   
4. Other Non-attorney representatives: Non-attorney representatives are prohibited from representing taxpayers in any capacity, except as set forth in item 3 above or in the good cause provision set forth herein.  The Board may, for good cause shown, accept an appeal submission, or representation in front of the Board, by a non-attorney representative on behalf of a natural person Taxpayer if not otherwise allowed under items 1-3 above.  Good cause is limited to the following circumstances: (i) physical or mental illness, infirmity, or disability of the Taxpayer that would reasonably affect the Taxpayer’s ability to submit an appeal or attend or participate in an appeal in front of the Board; (ii) death of the Taxpayer or an immediate family member; or (iii) active-duty military deployment.  Written documentation supporting good cause must be submitted along with an appeal filing, or in the case of representation in front of the Board, prior to the hearing date.  The Board will have final determination as to whether the standard for good cause is met.  

Informal Review

If you feel that your new assessment substantially exceeds the actual market value of your property as of January 1, 2025, 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 are encouraged to be filed with the Tax Administrator’s Office no later than 30 days of receiving the notice to allow time for staff to review your property details, address concerns, and work toward a resolution before the appeal moves to the Board of Equalization and Review. However, all appeals must be received electronically or postmarked by the date of adjournment. The date of adjournment will be set at a later date.

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 judgment 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.