Union County reappraisal raises Indian Trail home values; appeals window open through May 28

Union County completed a countywide property reappraisal that returned assessments closer to market value, driving large increases in assessed values including a 60.26% gross rise in Indian Trail residential values, Union County Tax Administrator Van Harrell told the Town of Indian Trail council at a March budget workshop.

Harrell said the reappraisal was a statutory requirement and was triggered because county assessment ratios had fallen below required thresholds. "We're required to. That's plain and simple. It's a statutory mandate," he said. He reported a countywide total increase of about 60% and said residential values rose roughly 63.45% while commercial and industrial values rose about 45.6% in the county. For the town of Indian Trail, Harrell said the median home value in the new values is "just under $400,000," and that the town's gross residential valuation increased about 60.26%.

Why it matters: local property tax bills are the product of assessment values and tax rates set during the town and county budget processes. Harrell repeatedly cautioned that a rise in assessed value is not the same as a tax-rate decision: "This is not a tax increase. This is just evaluation," he told residents who asked whether rising assessments automatically mean higher taxes.

Appeals and timing: Harrell said the appraisal stage is finished and the county is in the appeals window. He reported that the office had "just crossed a thousand appeals" and outlined a five-stage appeals process: an informal staff review, a county board of equalization hearings window, and then a possible appeal to the state Property Tax Commission. Harrell emphasized the county's requested 30-day filing window for appeals so staff can review them, but he clarified the final deadline is the adjournment date for the county board of equalization (May 28): "If you're late getting it past that, that's not a problem because you can still file your appeal up until May 28," he said.

Technical measures and quality checks: Harrell described the statistics the tax office uses to test the reappraisal quality. He said the county's coefficient of dispersion (COD) moved from about 18.79 at the end of 2024 to 8.53 in the new values and that the price-related differential is about 1.004—figures he characterized as indicating a solid reappraisal. He said a third-party vendor analyzed the numbers as well and returned nearly identical results.

Relief programs and state role: Harrell reviewed state programs that affect taxable value: the present-use value (PUV) program that reduces farm and forestry land assessments and the elderly/disabled exclusion, which is governed by state law and is income-limited. On that exclusion he said the current income limit for eligibility is $37,900 in household income and noted the county has been advocating at the General Assembly for expanded income limits and changes to a "circuit breaker" program to reduce the tax burden for low- and fixed-income homeowners.

How residents can engage: Harrell demonstrated the county's online tools: a property portal to review data and an appeals portal that allows owners to submit evidence (sales comps, private appraisals effective Jan. 1 or earlier) and track their case. He encouraged homeowners to use the comparable-sales database and, when necessary, to file appeals so staff can inspect properties that require condition or quality adjustments.

Ending: Harrell said most appeals settle before reaching the Property Tax Commission and urged cooperation between staff and taxpayers as the county works through appeals over the next weeks and months.