Union County Board of Equalization upholds county valuations in multiple tax appeals

The Union County Board of Equalization and Review voted to uphold the county assessor's valuations on a series of property appeals at a meeting that included discussions about interior condition, comparable sales and land-acreage adjustments.

The board, which hears taxpayer challenges to property valuations for tax purposes, accepted county-recommended values after hearing presentations from three appellants who contested their assessments and after staff explained the comparable-sales and acreage adjustments used to set land values. The board made formal motions on each contested parcel and carried the county's valuation in every case presented during deliberations.

Why it matters: Decisions by the Board of Equalization determine the taxable assessed value on individual properties and affect property tax bills. Appellants must meet the statutory burden of proof to show an assessment is erroneous, and County staff said sales data used in the county's models must be dated on or before the effective valuation date, Jan. 1, 2025.

Roger Griffin, owner of parcel 07063524 in Lake Park, told the board his home’s interior and exterior condition lag the comparables used by the county. “I’m still living in 1990. I still got gold fixtures. I still got wallpaper on my walls,” Griffin said, arguing that the county’s comparable homes showed more recent renovations and brick facades that made them superior to his property. County appraiser Leticia Wiggins described four primary comparables that supported the county’s adjusted sales price and said staff had given weight to a smaller sale that lacked updates.

Timothy Ubley (appearing as Timothy Ubley/Ubley in the record), who appealed the county’s land value for a split parcel on the Anson–Union county line, disputed multiple acreage comps and pointed to a newly listed 14-acre sale on Lake Twitty that he said should not be treated the same as flat farmland. Ubley said some of his parcel is in floodplain and raised concerns about clerical errors in sales pulled by the county. County staff (Miss Chastain and others) said they contacted Anson County to reconcile acreage discrepancies, corrected the record where necessary, and ran alternate analyses removing the lakefront sale; staff said removing that sale produced a higher land value but that the county’s methodology balances advantageous and disadvantageous influences across large-acreage sales.

Mark Petrovski, owner of parcel 07150572 in Brookhaven, declined the county’s interim offer and asked the board to reduce his home’s value to $713,421. Petrovski said his house lacks recent upgrades and that many of the county’s comparables include substantial renovations and premium features. The county’s market analysis used five comparables from the neighborhood and applied schedule-based adjustments to account for differences in square footage, yielding the county’s recommended value.

County staff repeatedly described their approach to comparables: pull sales within relevant market sections, adjust for condition and size using the county schedule of values, and allow all rural acreage sales into the land model so interpolation reflects both advantageous and disadvantageous influences. Staff also noted that where floodplain, shape or other influences exist those are applied as discounts in the parcel-level calculation.

Votes and formal actions: During the deliberation phase the board made and carried motions to accept the county’s recommended values for each case before them. Motions were typically moved by board member Mister Ashcraft and seconded by Mister O’Keefe; the chairman called for voice votes. The board announced each motion carried with no recorded opposition.

Next steps and notice: The chairman reminded appellants that the board’s written decisions are typically mailed by the county within 30 days. Appellants retain the right to seek further review under state procedures if they can meet the statutory burden of proof.

Ending: The board concluded the hearings, set follow-up meetings on its next agenda and adjourned.