Union County board upholds mass appraisal value after homeowner challenges 14% increase

The Board of Equalization and Review for Union County voted to uphold the county's mass-appraisal valuation after a hearing in which homeowner Hua Sheehan disputed a roughly 14% increase in her 2025 assessment.

Sheehan said she bought a new Toll Brothers home in February 2024 for about $1.16 million and argued the county's reassessment did not reflect the property’s lot, driveway and minimal upgrades. “My driveway is small. I can only park three cars,” Sheehan said during her hearing, and she told the board her purchase price and the builder’s pricing better reflect her home’s market value. She also provided a mortgage appraisal that listed a February 2024 appraisal value at $1,200,000.

County appraisers told the board they used mass-appraisal methods and sales from April–Dec. 2024 to establish values in the subdivision, saying the market trended upward through the year. A county appraiser said the office ‘‘based [the valuation] off the market determined off the sum of the whole, not off of one sale,’’ and that resale behavior in new subdivisions often reduces the price impact of builder upgrades.

Board members questioned both sides and reviewed the submitted appraisal. During deliberations the board voted to accept the county’s valuation as presented after a tie was broken by an additional vote; the board instructed staff to issue the written decision to the taxpayer per statutory timeline. The transcript does not record a unanimous roll-call of individual board members’ votes.

The board’s decision means the county’s mass-appraisal value will stand while Sheehan may pursue further appeals under the usual procedures. The county noted that sales data used in the appraisal process were limited to dates on or before the revaluation effective date and that taxpayers may supply appraisals and other documentation for further review.