Union County, North CarolinaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- August 2026; Union County's annual tax-bill schedule states bills are mailed in August, but the specific 2026 day was not published.
- Payment deadline
- 2026 property taxes are due September 1, 2026; payment without interest is accepted through January 5, 2027; delinquency begins January 6, 2027 with 2% January interest and 0.75% each additional month.
- Assessment appeal
- May 6, 2026; Union County states the 2026 Board of Equalization and Review adjourned on this date. The county also published May 28 as an appeal-filing deadline for a listed meeting period.
- Rate information
- FY 2026 county ad valorem rate: 43.42 cents per $100 assessed value; municipal, fire, and district rates may add to the bill.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
June 1, 2026 for the 2026 AV-9 elderly/disabled, disabled-veteran, or Circuit Breaker relief application.
Senior relief
North Carolina 2026 AV-9: the Elderly or Disabled Exclusion is available to a qualifying owner age 65+ or totally and permanently disabled, with prior-year income no more than $38,800; it excludes the greater of $25,000 or 50% of the appraised permanent residence. The Disabled Veteran Exclusion is up to $45,000. The Circuit Breaker limits taxes to 4% of income at or below $38,800 and 5% at income up to $58,200, subject to statutory rules. Union County publishes the 2026 AV-9, including the $38,800 elderly/disabled income threshold and the Circuit Breaker program.
Valuation limits
North Carolina has no general annual assessed-value cap for ordinary real property; value follows statutory true-market-value appraisal and the county revaluation schedule. Present-use value for qualifying agricultural, horticultural, and forestland is a separate statutory reduction/deferment, not a general valuation cap. Union County completed a general reappraisal in 2025; the official county materials reviewed identify no separate general annual valuation cap.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →