Board tables Cox property tax appeal after dispute over detached building valuation

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 chairman read the board’s procedures and reminded appellants that “by statute, the burden of proof is on the taxpayer.” The Coxes submitted their appraisal and a packet of county schedule pages they said justified a lower value for the outbuilding.

What the parties said: Craig Cox, the appellant, told the board the family bought the house in September 2023 and “we were fully aware and cognizant that we overpaid for this house.” He said the couple had supplied a Morrison appraisal showing 2023 sales near $515,000 and that county staff initially accepted the appraisal but a later review denied it. His wife added, “when we purchased the house, it was houses were flying off the market,” saying they paid a premium during a hot market and should not be penalized for that in the tax roll.

County staff said they performed a market analysis using recent comparable sales and that because appraisal sales were too far outside the county’s valuation window or omitted the new outbuilding, the county could not accept the appraisal as representing market value for 01/01/2025. County staff noted the garage was built after the 2023 sale and finished in early 2024; they said a field review would help determine whether it should be classified as a detached garage (the county’s current classification) or a lower-valued pole building.

On the outbuilding’s numbers, the parties provided differing calculations: the county currently lists the detached outbuilding at about $78,000; the Coxes cited the county’s schedule showing a 2025 standard value of $17.99 per square foot for a pole building, which for a 60-by-40 (2,400-square-foot) structure yields roughly $43,170. That difference—approximately $30,000—changed the overall assessment in the parties’ analyses.

Board action and next steps: After questions from board members about timing of the appraisal, the nature of the outbuilding and neighborhood comparables, a motion to table the appeal passed (voice vote). The board directed the county to perform a field review to resolve the outbuilding classification and to work with the appellants on comparable sales; if the parties cannot reach agreement, the matter will return to the Board for a final decision.

Why it matters: Classification and valuation of outbuildings can materially change a parcel’s assessed value and the taxpayer’s bill. The hearing highlighted how differences in which sales are considered timely, what structures are included in an appraisal, and how land acreage is treated can produce substantial valuation gaps between taxpayers and the assessor’s office.

The board will notify the Coxes in writing of next steps and the schedule for any further hearing on the appeal.