Union County board upholds five property assessments, reschedules three hearings

The Union County Board of Equalization and Review voted on five tax-valuation appeals and rescheduled three hearings during its meeting. The board upheld the county assessor—s current values for five parcels and set hearings 7, 8 and 9 for Nov. 13.

The board accepted the county's assessed value of $1,514,500 for the Calder parcel (hearing No. 3); $368,200 for a Snead parcel (hearing No. 4); $161,600 for a second Snead parcel (hearing No. 5); $814,700 for the Kinneary parcel (hearing No. 6); and $160,200 for the Cohen parcel (hearing No. 10). The motions to accept the county valuations were made and seconded by board members during deliberations, and each motion was carried by voice vote.

Why it matters: Decisions by the board determine the assessed values used to calculate property taxes for the relevant tax year and finalize administrative appeals unless the taxpayer files further appeals as allowed by law.

During deliberations, an Assessor's Office staff member described the Cohen parcel (09405010B), a vacant 1.64-acre lot at 4301 Weddington Road, noting the county used a land price of $97,683 for that parcel. That figure is about $52,000 below the median acreage price shown in the assessor—s comparable sales (median acreage price listed as $149,579), primarily because the county applied a 25% reduction for limited access. The assessor's representative said the appeal record included emails but no documentary evidence showing an inability to access the parcel by a conventional driveway.

Board members asked staff to check adjacent ownership records in the county mapping system (referred to in the meeting as Atlas) to determine whether neighboring parcels or driveways might provide legal access. The assessor's presenter noted a gravel driveway visible in aerial imagery and indicated some neighboring parcels (including one listed to Andrew Santilo and a parcel identified in the meeting as part of Miller Meadows) appeared to provide physical access, though it was not clear from the record whether legal easements or permissions were in place. The board kept the assessor's 25% limited-access adjustment in place for the Cohen parcel based on the material in the record.

The meeting began with the chairman outlining the hearing format: the clerk calls the case, the county locates the property on the monitor, the appellant presents, the assessor presents, both sides may be questioned by the board, and each party may offer up to five minutes of rebuttal. The chairman also stated that, by statute, the burden of proof is on the taxpayer to show an assessment is erroneous and that only licensed North Carolina real estate appraisers or individual taxpayers may legally express an opinion of value.

Administrative actions: hearings 7, 8 and 9 were rescheduled to the Nov. 13 hearing date; the board listed the remaining appeals in order and proceeded to deliberations where the five motions to maintain the county—s values were approved by voice vote. The board adjourned after completing the agenda.

Documentation and next steps: the assessor—s presenter said the Cohen appeal record contained emails but no formal documentation proving lack of access; board members requested staff verify ownership and any recorded easements for surrounding parcels before the Nov. 13 hearing cycle when relevant cases return. The board indicated taxpayers will be notified in writing of the decisions, as required by statute.