Union County board hears resident's appeal alleging overvaluation of rural Waxhaw home

A homeowner representing the taxpayer listed as "Bridal Illini" appealed her property's 2025 assessed value to the Union County Board of Equalization and Review, saying the assessment treats her rural Waxhaw subdivision home as if it were located near Weddington-style amenities and is therefore "way too high." The hearing chair and county appraisers said they will review the materials before the board's deliberation and notify the taxpayer in writing of the decision.

The homeowner, Irene Ilonitzky, addressed the board and said the countyassessment priced her house above neighboring sales despite her home lacking amenities such as a pool or outbuildings. "We just think that the our property is, valued way too high," Ilonitzky said. She asked the board to consider multiple comparables she provided, including listings that spent lengthy time on the market and one she said sold for about $840,000 in March.

County appraiser testimony said staff initially carried a quality grade of "good" for the house, but after a field visit adjusted the grade to "good minus," which reduced the assessed value from $1,078,600 to about $900,002. The appraiser told the board they were only able to pull three comparables inside the neighborhood because it is a small, custom-built enclave, and that the county typically limits comparable sales to those on or before the statutory valuation date of Jan. 1, 2025.

Ilonitzky said she believed a fair value would be around $700,000, noting market conditions and homes in her subdivision that sold below earlier asking prices. She also told the board that her home was built during the COVID period and that certain expected amenities were omitted during construction, which she said should affect grade and value.

Board members asked questions about which specific comps were used and how adjustments (for features such as pools and outbuildings) were applied. A county appraiser confirmed the office applies dollar adjustments for those features in the sales analysis and that sales after Jan. 1, 2025, could not be used in establishing the valuation date.

No final decision on the appeal was made in the hearing. The board moved to a deliberation phase after the scheduled cases; staff told the taxpayer the board would review the additional documents and the county's adjustments during deliberations and that a written outcome is normally mailed within about 30 days per statute.

Ilonitzky closed by asking the board to consider the local market dynamics and her neighborhood's rural location when reviewing the assessment. "Please understand us as well as taxpayers," she said, adding that household incomes had not increased to match the higher taxes she fears the assessment will create.

The board did not vote on this single case on the record during the public portion; the county staff indicated the case and submitted materials would be considered in the closed deliberation phase and the taxpayer would be notified in writing.