Union County Board of Equalization upholds most assessed values after day of tax appeals

The Union County Board of Equalization and Review heard a full docket of taxpayer appeals and, after deliberation, voted to uphold the county's assessed values in the majority of cases while noting several technical issues raised during testimony.

The board opened by explaining hearing procedure and the 01/01/2025 effective date for sales comparisons. Taxpayers and county staff presented evidence on individual parcels, after which the board moved into deliberation and issued rulings. Several appeals raised the same recurring themes: whether the county's allocation method for neighborhood land values accurately prices vacant parcels, whether comparables used from neighboring sections or adjacent developments were appropriate, how flood-plain allowances were applied, and how present-use (farm/AG) valuation and rollback exposure affect large acreage parcels.

Why it matters: the board's rulings determine taxable market values that affect property-tax bills and, for farmland in the state's present-use program, also affect rollback exposure if ownership or use changes. Several taxpayers stressed that market-value findings influence future decisions about leasing, holding, or selling agricultural parcels.

What the board decided (high-level) - The board upheld the county's assessments for most residential and vacant-lot appeals after hearing both taxpayer-submitted comparables and county appraisals. - Multiple taxpayers accepted the county's assessed values during their hearings and did not press for a formal change. - For large agricultural parcels, the county confirmed market-based per-acre values and…