Union County tax administrator outlines reappraisal, appeals process as Indian Trail homeowners face higher assessments

Van Harrell, Union County tax administrator, told the Indian Trail council and a packed public meeting on March 11 that a statutorily-required reappraisal completed this year raised countywide assessed value roughly 60% and that Indian Trail’s residential values increased about 60.26% before exemptions and estimated appeal losses.

Harrell said the county completed the appraisal phase and had entered an intensive appeals window; his office had already received more than 1,000 appeals by the time of the meeting. He said the county’s new values returned a countywide sales ratio and other statistical measures very close to market, and that the reappraisal was required after prior ratios fell below state thresholds.

Why it matters: the reappraisal aligns assessed values with market value, which preserves uniformity and the tax base for all jurisdictions that rely on property tax revenue. But higher assessed values do not automatically translate to higher tax bills: taxing jurisdictions set rates after reappraisals. Harrell and town staff emphasized that town, county and fire-district rates — and possible state action on property-tax relief — will determine actual changes in residents’ bills.

Harrell reviewed how value changes broke down by property class: approximately a 63.45% increase for residential parcels, a 45.6% increase for commercial/industrial property and a near 94% rise in rural land values over the four-year appraisal period. He said the county used peer-county comparisons and third-party analysis to validate the work. He also described the state-mandated appeals process: an informal staff review, a county Board of Equalization hearing (convening April 14 and adjourning May 28), the state Property Tax Commission, and, for legal issues, potential judicial review.

Appeals and assistance: Harrell said most appeals settle at the informal staff level and that taxpayers may file online at ucgov.info/myproperty or use a paper form mailed by the tax office. Staff will visit properties when necessary. Harrell noted that if taxpayers cannot meet online filing requirements the office will mail paper forms and assist taxpayers in person or by phone.

Exemptions and relief under discussion: Harrell described the state’s elderly and disabled exclusion, which is age- and income-limited and applied uniformly across jurisdictions under the state constitution’s uniformity clause. He said the current income threshold ($37,900 household adjusted gross income at the time of the meeting) excludes many married couples, and that county leaders have been seeking legislative changes to expand eligibility and reduce what he called the “marriage penalty.” He also described a proposed circuit-breaker change that would raise qualifying income to $54,000 and eliminate the historical tax-lien requirement, but said any new law would likely not be effective until Jan. 1, 2026.

Common questions: Residents asked how an assessed increase would affect their tax bills. Harrell and town staff reiterated that the town and county set tax rates after the reappraisal and that jurisdictions frequently lower rates to move toward revenue neutrality. Harrell also explained appraisal neighborhood methodology, quality and condition grading, and how property owners should document condition or construction differences when filing appeals. He advised homeowners to use the county’s comparable-sales database and to submit fee appraisals only if the appraisal’s effective date is Jan. 1 or earlier.

What comes next: Taxpayers may file appeals with the county Board of Equalization until its adjournment (May 28). Harrell encouraged residents to file within 30 days to allow staff time to review, but he noted the formal deadline is the board’s adjournment date. Town and county officials said they will publish updated tax-base estimates when appeals and administrative adjustments narrow the initial gross valuation figures.

Ending note: Harrell emphasized the statutory requirement to produce market-value assessments and the county’s goal of a fair, consistent tax base; he invited property owners with concerns to use the appeals portal or contact the tax office for assistance.