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Board tables Cox property tax appeal after dispute over detached building valuation
Summary
The Union County Board of Equalization and Review tabled an appeal by Jan and Craig Cox after disagreement over whether a 60-by-40 detached structure should be valued as a detached garage or a lower-value pole building, and over which sales and an appraisal should control the home's assessed value.
At a hearing of the Union County Board of Equalization and Review, Jan and Craig Cox appealed the county’s $645,000 assessment of their Indian Trail-area property, arguing the county overvalued a detached outbuilding and relied on sales that did not reflect the market at the valuation date.
The Coxes said they paid $650,000 for the house in September 2023 and submitted a professional appraisal that valued the home at $515,000; county staff said that appraisal did not reflect market conditions as of the valuation date and had not included the recently completed outbuilding. The board voted to table the appeal and asked the county and the Coxes to reconcile differences on the outbuilding classification and comparable sales before returning for final determination.
Board context: The Board of Equalization and Review hears taxpayer appeals of property valuations. During the hearing the…
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