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.

At the Gunn appeal, Kyra Gunn told the board her 4.09-acre parcel is largely unusable because of its odd shape, perennial-stream buffers, limited frontage and a shared gravel driveway. County staff reviewed the parcel's 2021 Board reductions (a 75% unbuildable influence on stream-adjacent acreage and a 50% shape reduction on another portion) and said those same influences remained. The board voted to reduce the assessed value in hearing number 3 to $65,000.

The board also considered three parcels appealed by Tournament Drive Investors LLC (Emerald Lake golf course). County staff reviewed sales and income approaches, noting submitted financials showed unusually high expense ratios and that industry metrics generally point to a strong golf market. After discussing cap rates and valuation approaches, the board reduced the combined valuation for the three golf-course parcels to $6,000,000 and asked staff to allocate that total across the parcels.

On the Charlotte Pipe and Foundry appeal, county staff defended site-rating and per-acre allocations across the large industrial holding and the board voted to sustain the county's presented valuation for that matter.

Two businesses requested one-time waivers of late-list penalties after county audits. Advanced Digital Textiles (hearing 9) sought a $10,242.22 waiver, saying the discrepancy arose from a clerical oversight and an accounting-software transition; the county audit traced the findings back to 2020. Carolina Construction Equipment LLC (hearing 10) cited recent tariffs and financial strain and faced late-list penalties totaling $12,684.32. The board discussed precedents and the nature of audit-triggered discoveries and voted not to waive either company's late-list penalties.

The board accepted staff recommendations on settled cases listed on the meeting’s addendum A and adjourned to deliberate; written notices of the board’s decisions will be mailed to appellants within the statutory notice period. Several board members said they relied on both the county’s evidence and their equity judgments when departing from the county's initial valuations.

Votes at a glance: the board moved parcel 06060016 to the staff (consent) recommendations; reduced hearing 2 to $280,000; reduced hearing 3 to $65,000; set a combined value of $6,000,000 for hearings 4–6 (Tournament Drive parcels); sustained the county’s value for hearing 7 (Charlotte Pipe parcel); denied waiver requests in hearings 9 (Advanced Digital Textiles) and 10 (Carolina Construction Equipment); and accepted staff recommendations for the settled (addendum A) cases. Written decisions will follow.

The board repeatedly emphasized that written evidence must have been submitted to the county in advance for staff review. The meeting record shows the board used both comparables and targeted adjustments for site/influence effects (stream buffers, shape influence, site-rating distinctions) in reaching the reductions. The board adjourned following the votes; decisions will be mailed to appellants per procedure.

Sources and attribution: quotes and attributions are taken from the hearing transcript and county presenters: Ms. Gerloff (appellant), Kyra Gunn (appellant), county appraisers and staff presenters, and board members (Mr. Smith, Mr. O'Keefe, Mr. Benson and the board chair).