The Union County Board of Equalization and Review on Wednesday heard multiple property appeals and voted to accept county values for three commercial parcels at Monroe Crossing and for a set of previously settled accounts, while adjusting one residential assessment after county staff agreed to correct flood-zone treatment for nearby lots.

The board voted to leave the county's assessed values unchanged for three Monroe Crossing parcels appealed by Monroe Crossing Owner LLC — $12,763,000 for parcel 09264003J, $7,833,800 for parcel 09264003K and $6,015,800 for parcel 09264003L — and approved the staff recommendations listed in the meeting’s addendum A. For hearing number 1 (property key 08291001, Gerald Openhall and Virginia Bridal), the board approved a reduced current value of $595,900 after reviewing county mapping and flood-zone treatment for adjacent parcels.

The flood-zone issue that drove the hearing over parcel 08291001 centered on a small, built-out subdivision of about eight lots adjacent to the subject parcel along Rocky River and Lawyers Road. County appraiser Marshall told the board that three lots in that subdivision had not been given a flood discount in the prior valuation cycle because appraisers used neighborhood-level sales at the time; after reviewing the parcel map and the flood overlays, Marshall said the omission was an error and that the county would correct the treatment going forward, adding the appropriate flood discounts. "We do need to add flood to those to make sure those are treated fairly and equitably with surrounding properties," Marshall said.

Taxpayer Gerald Openhall, the appellant in hearing 1, disputed the county's valuation and compared his bill with nearby properties listed on the county website. Openhall told the board his land valuation rose sharply compared with the previous assessment and said neighboring parcels that back up to the same creek had decreased substantially under the county's assessments. "Before the discount, the land would have been increased $658,000," Openhall said, adding that his tax would increase by about $579 under the new valuation. He urged the board to consider equity with neighbor parcels that fringe the same floodplain.

Board members questioned county staff on how the subdivision had been treated. County staff explained the area had previously been valued using sales when land sales existed; for the current revaluation there were no recent land sales and the appraiser combined the small subdivision with the broader rural neighborhood. Staff said the flood overlays include different discount levels tied to flood-zone designation (the packet identifies a 10% and a 45% discount band for some designations), and that four of the lots had a larger share of acreage lying in the floodplain.

In deliberations, a board member moved to set the hearing‑1 county current value at $595,900; the motion carried. For the Monroe Crossing appeals (hearings 2–4) the board accepted the county's cost-based valuations after county staff explained they used a cost approach corroborated by comparable sales; the appellant submitted an income approach and pro forma rent rolls but did not provide operating-expense details the county said would be needed to substantiate an income-based value.

The board also approved a list of settled accounts (addendum A) in which county staff and taxpayers had already agreed values. The meeting concluded after the board adopted the staff recommendations and adjourned.

Votes at a glance

- Hearing 1 (property key 08291001; appellant Gerald Openhall and Virginia Bridal): motion approved to set the county current value at $595,900 (board motion and majority vote). The county committed to correct flood-zone treatment for three adjacent lots that had been omitted in the prior assessment.

- Hearing 2 (property key 09264003J; Monroe Crossing Owner LLC — Belk parcel): motion approved to accept the county current value of $12,763,000 (board motion and majority vote).

- Hearing 3 (property key 09264003K; Monroe Crossing Owner LLC — former Sears/furniture store area): motion approved to accept the county current value of $7,833,800 (board motion and majority vote).

- Hearing 4 (property key 09264003L; Monroe Crossing Owner LLC — Planet Fitness/outparcel): motion approved to accept the county current value of $6,015,800 (board motion and majority vote).

- Hearing 5 (settled accounts / addendum A): motion approved to accept staff recommendations for the listed settled values.

Why this matters

Board rulings on assessments determine the taxable value used by county and municipal tax departments to compute tax bills; differences in assessment treatment (for example, whether a portion of a parcel is discounted for floodplain) can produce substantially different tax outcomes for neighboring properties. The board’s decision in hearing 1 followed county staff’s acknowledgment of an omitted flood adjustment and a commitment to correct the treatment so similar lots receive the same discount going forward.

What’s next

The board said taxpayers will be notified of decisions in writing, typically within about 30 days. Monroe Crossing Owner LLC indicated some appeals may proceed to a higher review (the appellant’s representative has previously signaled more formal appeals may be filed), while the county will implement the agreed corrections to flood treatment in its valuation roll.