[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6220530,"mediaKeyId","3617147-319c082639a839516590f8872d7490b1","parentId",3617147,"title","Union County board tables WF Harris Development appeals after taxpayer delivers appraisal material late","audioSeconds",1407,"startMs",211000,"endMs",1618000,"viewUrl","/Search/View?dp=1&key=3617147-319c082639a839516590f8872d7490b1&start=211&end=1618","thumbnailUrl","https://assets.pipeline.soar.com/3617147-319c082639a839516590f8872d7490b1/thumbnail_211000.jpg","articleUrl","/articles/6220530/Union-County/North-Carolina/Union-County-board-tables-WF-Harris-Development-appeals-after-taxpayer-delivers-appraisal-material-late","mediaUrl","https://secure.pipeline.soar.com/6220530-d315f22db083ddad3a31a28ed26e3f71/orig.mp4?Expires=1773644981&Signature=fRmVLfv0OpHLIgVAJS1Ti1e7O4ugLQT32hK~yw2Poa0v0Ash230Z2aKCT9R-a3anslGrZqu~Af3ns3RGUCwsM9oL-04MQdqyQRK8MoaWIQxFHCELDh9JhlQGZOLocPlYeiHPGbDezXJTVRN-E-kyHQzD5zGnRpDW16GEwfZbukRp5l6tkYwfbJw6~1GnmOI2-ebrTUk73y2PrMCqIwvobWz5KImopUg2C3Lzm3yp2embwyV8ALwr07FQjqi4Yw7fXgpunpYwI57EHdktvTph1pCVKeLmlT2vjqaX6Ai2t2T4IeegJz8YZGPyTc09zxOB2S~S89pkdPnP0f7JUHGmsQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Union County, NC","date","2025-05-29T03:12:07Z","article","The Union County Board of Equalization and Review on Wednesday agreed to table several appeals filed by WF Harris Development LLC after the taxpayer's representative said full appraisal reports arrived too late for county review.

Representative Richard (spelling as given in hearing packet) told the board that his appraiser, Kyle Catlett of BBG Real Estate Appraisal Services, had sent summary materials only the day before and full reports were still being transmitted. The taxpayer asked to present three parcels together (several Stallings Road parcels and a related Airport Road parcel) and offered to submit electronic copies for the county to review. County staff and board members said they needed time to examine the appraisal data before taking evidence.

Why it matters: Tabling gives both the taxpayer and the assessor's office time to analyze appraisal reports and preserves the parties' ability to present full evidence. It also clarifies which appeals remain active and which have been withdrawn.

The board moved to table hearings 1, 2 and 3 as the taxpayer requested. Later the board also voted to table hearings for the two Airport Road parcel numbers (referred to in the hearing as J80 and J90). At a later point hearing number 6 (parcel 09369006) was withdrawn by the taxpayer as 'no contest.'

During discussion the taxpayer argued two adjoining parcels (identified in the packet as J80 and J90) effectively function as a single deeded property and should be considered together; county staff explained that municipal boundary lines had resulted in separate parcel numbers and that assessors must allocate land value to each parcel. The taxpayer said the owner was elderly and reluctant to change municipal-tax status by consolidating parcels for tax purposes.

Board members emphasized the county needed the full third-party appraisal reports before further action; motions to table were made and carried on the record. The tabled hearings will be rescheduled once the county has had time to review the submitted appraisal materials and both sides are prepared to proceed.","mediaType","Video","parentTitle","Board of Equalization and Review | May 28, 2025","oneSentenceSummary","WF Harris Development LLC asked to present three Stallings Road parcels together and the board agreed to table multiple hearings to allow the county time to review recently submitted appraisals; one separate parcel was withdrawn.","taxTitle","Union County, North Carolina","taxId",14197,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6220535,"Board upholds Union County's 2025 assessment for Berry Global manufacturing site in Stallings Drive area",5328,1656000,6984000,"/Search/View?dp=1&key=3617147-319c082639a839516590f8872d7490b1&start=1656&end=6984","https://assets.pipeline.soar.com/3617147-319c082639a839516590f8872d7490b1/thumbnail_1656000.jpg","/articles/6220535/Union-County/North-Carolina/Board-upholds-Union-Countys-2025-assessment-for-Berry-Global-manufacturing-site-in-Stallings-Drive-area","https://secure.pipeline.soar.com/6220535-ad26de47edc535138ce58e0939a7a5cd/orig.mp4?Expires=1773644981&Signature=a4sp7GZCYSnxyRdPb8LWg5u9KaZcws9UOKHOdM63aLQdiGAaGw~hXB5itNeEVMcsGAk16rEwr0fgNJpR84cFmS8Fbw7R~kW~FccBB-oataicZtPXqa77RdhtQH8ojGGHAC0N3XiZH~FAazFmM~qLDykvO~mp4W0SmWbaNR5tW6RCqDj8t8HjRPc5PRy5DtO8F6xZud2QM4NQxxjzu1JsDifCh8KcfOMoN4dz83Na1~MsIFPpdKSZ9Q1MUEUmZIE96gVHJ9Op99ZKMXwSQYxAEJhhoHprZBhh~3R-E8XMN3B9bH86LocjzHr7O0esdE~rGleAt6yYqwqw~RYsQ5XoKQ__&Key-Pair-Id=KUT5TJCACFTXG","The Union County Board of Equalization and Review voted to maintain the county's 2025 assessment for a Berry Global manufacturing property at the intersection of Stallings Drive and Industrial Drive after reviewing competing appraisals and market comparisons.

Taxpayer representatives argued the 375,000-square-foot, owner-occupied manufacturing facility has functional obsolescence and a higher effective age than the assessor used; county staff said local sales and larger assemblage comparables support the assessor's figure.

Why it matters: Large industrial and manufacturing sites like the Berry Global plant contribute materially to the county tax base. The board's decision preserves the assessor's 2025 valuation and will determine the owner's tax liability unless further appealed.

Andrew Delaney of Ducharme McMillan Associates, representing Berry Global, presented a sales-comparison analysis and concluded an indicated value of about $8.5 million based on comparable owner-user manufacturing sales and an assumed rate of about $22 per square foot. Delaney emphasized the subject's piecemeal additions, varying clear heights and an effective year built around 1986, and argued those factors produce functional obsolescence that the assessor's cost approach does not fully capture.

County appraiser Mr. Hunter told the board the assessor used a weighted effective age based on construction phases (resulting in an effective age near 1992), inspected interior renovations and office updates, and included local and regional comparables that produced higher per-square-foot indications. The county's 2025 assessment presented in the hearing packet was about $12,076,100 (up from roughly $10,826,100 in 2021), an increase the county said reflected market activity and local industrial demand.

Board members questioned both sides about choice of comparables, size adjustments and market-timing adjustments. After discussion the board voted to uphold the county assessment for the Berry Global parcel; the motion carried on a recorded motion and second.

The board's written decision will be mailed under statutory timelines; no immediate change to the assessment was ordered at the meeting.","The board sustained the county's 2025 valuation for Berry Global's Stallings Drive manufacturing site after hearing a report from the company's appraiser arguing for a lower market value based on age, piecemeal construction and limited comparable sales.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6220540,"Union County board upholds valuations for Martin Marietta quarry parcels after hearing on extraction, remediation costs",3454,3332000,6786000,"/Search/View?dp=1&key=3617147-319c082639a839516590f8872d7490b1&start=3332&end=6786","https://assets.pipeline.soar.com/3617147-319c082639a839516590f8872d7490b1/thumbnail_3332000.jpg","/articles/6220540/Union-County/North-Carolina/Union-County-board-upholds-valuations-for-Martin-Marietta-quarry-parcels-after-hearing-on-extraction-remediation-costs","https://secure.pipeline.soar.com/6220540-ff5a3d7c2498b03c6b3019027ffb4b65/orig.mp4?Expires=1773644981&Signature=iVmZ7eaOmBR5FgHG8AwvPOVSvN8FcWg1aP8e~67zjljI-DmtKoDfqte3ePHeRILJKFiHiDSmyLIIEPoQmCzNX~Jc~ZMgDWQN-MZ-vg4TJTSZ7aDAcqWtL2is2LlYyF7gdILQGflNIQNaVCkv7nd3ANEzFSUqj0xF~j8yXjJeQ9psseOo6qpNnSMjAeqcfAFEYd4HL7T08hW~Pc8C7W6uSm94EkAjwEhW8AME1M7JPDaelk53INmghOvu8Srybi0JwsCn9l05WSPBuaMGheiuJuQIhjkchhRAwQ-UStSLNsjay5fN6zNwy8zp64KW30OQdfBLPw96V9DVrBnMWq2-SA__&Key-Pair-Id=KUT5TJCACFTXG","The Union County Board of Equalization and Review on Wednesday voted to uphold county valuations for four Martin Marietta Materials quarry parcels after hearing testimony about ongoing mining operations, reclamation costs and comparable land sales.

The decision leaves the county's combined assessed value of the parcels substantially unchanged. County staff told the board the parcels comprise roughly 298.688 acres with a combined 2025 assessment of about $14,598,600; Martin Marietta's representative argued the usable market value is substantially lower because much of the acreage is actively mined or reclaimed.

Why it matters: The parcels are contiguous to existing quarry operations and lie along key corridors (Highway 74 and Rocky River Road); their treatment affects how mined land is appraised across the county and how future reclamation liabilities are considered in assessments.

County staff and the taxpayer offered different approaches. Andrew Delaney of Ducharme McMillan Associates, representing Martin Marietta, told the board the site should be treated as an operating quarry with limited immediate development potential. Delaney presented an equity analysis of local quarries and a land-sales approach and said comparable values supported an indicated land value in the low- to mid-single-digit millions rather than the county's higher assessment. Delaney argued the quarry life cycle imposes long-term costs for remediation, water management and monitoring that depress market value.

The county's appraiser, Mr. Hunter, said assessors applied industrial land rates where appropriate, then gave reductions for quarried (mined-out) portions. Hunter said the county applied a 50% reduction to areas actually excavated and a 15% reduction on about 14 acres of another parcel to account for operational limitations. He also noted the county does not assess mineral rights.

Board members pressed both sides on the comparables and methodology. County staff pointed to nearby industrial and assemblage sales and to several Martin Marietta-operated quarries in Mecklenburg and neighboring counties as equity comparables. The taxpayer emphasized that active mine areas and water-filled pits make the parcels far less marketable for development without expensive remediation.

After discussion the board took a combined vote on the group of appeals and voted to uphold the county valuations. The motion was made and seconded on the record; the board carried the motion.

The board's written decisions will be mailed under existing statute timelines. The board did not order additional reductions or direct new remedial actions; rather it upheld the assessor's figures as presented.","The Union County Board of Equalization and Review voted to uphold county assessments on multiple Martin Marietta quarry parcels after hearing competing appraisals and arguments about mining impacts, reclamation costs and comparable sales.","actionData","errors"]

Article not found

Union County board tables WF Harris Development appeals after taxpayer delivers appraisal material late

Board upholds Union County's 2025 assessment for Berry Global manufacturing site in Stallings Drive area

Union County board upholds valuations for Martin Marietta quarry parcels after hearing on extraction, remediation costs