Union County tax office outlines 2025 reappraisal, warns of higher assessed values and appeals

Union County Tax staff on Feb. 12 told county commissioners that the county is carrying out a state‑mandated reappraisal for 2025 and expects sizable increases in assessed values, particularly for rural land and residential property. Tax staff said the county’s final sales ratio for 2024 was 66.7 percent and that countywide market values increased about 60 percent in gross terms for the 2025 cycle before exempt property adjustments. Van Harrell, a tax office staff member, said the county now has roughly 114,000 parcels in the database and has seen sharp increases in vacant land prices — about a 94 percent rise in the rural land component — which will raise gross valuation figures but will not all be immediately taxable because of exemptions and deferred taxes.

Harrell explained that North Carolina statute requires reappraisals when a county’s sales ratio moves outside statutory thresholds (below 0.85 or above 1.15) and that Union County has adopted a four‑year cycle; he said notice from the state in 2022 confirmed the county must do reappraisal work that culminates in 2025. Harrell described quality‑control metrics the office uses — sales ratio, coefficient of dispersion and price‑related differential — and said an internal study shows the office’s 2024 work is close to market (99.76 percent in one internal measure).

Tax staff told the board that taxpayers can contest new values through a five‑level appeal process that starts with direct review by staff (where about 90–95% of appeals are resolved), proceeds to the board of equalization and then to the state Property Tax Commission and, for legal arguments, the courts. Harrell said the office expects roughly 10 percent of parcels to lodge appeals in a reappraisal year but emphasized that the new online appeals portal and a comparable‑sales tool should help reduce paper filings and make appeals easier to track. The portal will let taxpayers view their property record card, compare local sales and submit documentation electronically; staff said paper alternatives will remain available for residents without internet access.

Commissioners asked for clarification about the triggers for reappraisal; Harrell reiterated the sales‑ratio thresholds and noted Union County’s recent history of triggering reappraisals. County Manager Bridal Matthews and Harrell said the county has invested in technology to make the appeal workflow more transparent and auditable for taxpayers and staff. Matthews said the reappraisal figures will be used in the upcoming budget process and that staff will continue to present updates as numbers firm up.

The board and staff also discussed outreach and staffing: Harrell said the office has enhanced correspondence features in its appeals system to preserve an electronic record of back‑and‑forth communications, and managers noted they will post contact information on notices to help taxpayers.

The reappraisal presentation included municipal and neighborhood highlights (the township of Wingate and the village of Marvin were cited as showing strong percentage gains) and an explanation that gross increases must be adjusted for exempt property, so the tax impact will be less than the headline valuation rise. Staff encouraged taxpayers to review their notices when mailed and use the portal to start the appeals process if needed.

Why it matters: The reappraisal recalculates assessed values used to set the property tax base and can change individual tax bills even if the county tax rate stays the same. The office’s new digital appeal workflow aims to handle larger volumes of inquiries while preserving an audit trail for board review and budgeting.