Union County Board of Equalization cuts several property valuations, denies two late-list penalty waivers

The Union County Board of Equalization and Review voted on a slate of taxpayer appeals, cutting values on several parcels and denying two requests to waive late-list penalties on business personal property.

The board chair opened the meeting by outlining procedures and evidence rules, reminding parties that sales evidence must be dated on or before 01/01/2025. The hearing roster included two personal-property penalty-waiver requests followed by multiple appeals of real-property valuations, including two small residential parcels and three parcels that make up the Emerald Lake golf course.

In the first contested residential appeal, appellant Ms. Gerloff said her 1980s-era home should not be assessed at the county's figure, telling the board, “I don't think my house is worth that much.” County appraisers explained they had rechecked comparables, reduced the grading on a detached garage and removed a utility shed from the record, and said most of the increase reflected higher land values in the area. After deliberation the board voted to lower the market value for hearing number 2 to $280,000.