Union County Property Tax: Deadlines, Relief, and Appeals

Union County, NC property tax runs 43.42 cents per $100 of assessed value for the 2025–2026 fiscal year, with bills mailed in August, due September 1, and payable without interest through January 5.¹ The county completed its most recent general reappraisal in 2025, resetting assessed values across every parcel.² Between the new values, a two-tier interest penalty for late payment, and several relief programs with a hard June 1 deadline, there are a handful of dates and rules worth knowing before your bill arrives.

How Your Bill Is Calculated

Every parcel is valued based on what it would sell for on the open market as of January 1 of the most recent reappraisal year.³ The Tax Administration office multiplies that assessed value by the applicable rate. A home assessed at $350,000 at the current county rate of 43.42 cents per $100 produces a county tax of roughly $1,520.

That figure is county tax only. Residents of Monroe, Indian Trail, Waxhaw, and other incorporated towns pay an additional municipal rate on top, so a combined bill will be higher than the county rate alone suggests.

Because the countywide reappraisal wrapped up in 2025, most owners will not receive a new value notice for 2026. The office issues new notices only when a property’s value changes due to new construction, additions, demolitions, renovations, rezoning, or acreage adjustments.² If nothing arrives, your 2025 value carries forward.

Dates That Matter

North Carolina uses two overlapping calendars, and new homeowners often get tripped up. Property is listed and valued as of January 1, and ownership on that date determines whose name the bill goes under.³ The taxing unit’s fiscal year runs July 1 through June 30. Bills for the current fiscal year mail in mid-August and become due September 1.¹

You can pay at face value any time from September 1 through January 5. On January 6, the balance is delinquent.⁴ The personal property listing period runs from the first business day of January through January 31, which is also the annual filing window for business property.

Ways to Pay

You can look up any bill through the county’s online search at unionnc.devnetwedge.com. Each property has a Parcel Identification Number (PIN) or account number printed at the top of the statement, and you’ll need one to pull up the record or complete a payment.⁵

Online through the county portal at unionnc.devnetwedge.com by credit card or electronic check. A convenience fee applies.
By mail with a check or money order to P.O. Box 38, Monroe, NC 28111, using the return envelope from your bill.
Drop box on Stewart Street Extension behind the Historic Post Office in Monroe.
By phone at 855-497-0718.
In person at the Tax Collector’s office, Union County Government Center, 500 N. Main Street, Suite 119, Monroe, weekdays 8:00 a.m. to 5:00 p.m.

After paying, check the online system to confirm your balance shows zero. If something looks off, contact the Tax Collector’s office right away rather than waiting for the next cycle.

If Your Mortgage Includes Escrow

When your mortgage payment includes escrow, the servicer collects a share of the estimated annual tax with each monthly payment and pays the county directly when the bill is due. You’ll still get a copy of the notice, but the payment obligation sits with the lender. Servicers run an annual escrow analysis and adjust your monthly payment based on the current assessed value and rate, so an increase after the 2025 reappraisal will typically show up as a higher monthly payment. Even with escrow, spend the two minutes to confirm a zero balance after September 1.

Late Payments and Enforcement

Missing January 5 triggers a two-tier interest structure. From January 6 through February 1, interest is a flat 2%. After February 1, interest compounds at three-quarters of one percent per month until the full balance and accrued interest is paid.⁴ On a $2,000 bill, the 2% hits at $40 on day one of delinquency.

A tax lien attaches automatically to the property on January 1 of the listing year, before any bill has even been sent.⁶ For delinquent real property taxes, the county can pursue the owner of record at the time of delinquency and any subsequent owner who takes title afterward.⁷ Buy a property with unpaid taxes and you inherit them, which is exactly what a title search before closing is meant to catch.

If the balance sits long enough, the county can foreclose. The tax collector files a certificate with the Clerk of Superior Court that gets docketed as a judgment carrying 8% annual interest, plus $250 in administrative costs. Execution can issue between three months and two years after docketing, at which point the sheriff may sell the property.⁸ Tax foreclosure is avoidable, but the county does use it when balances go unresolved for years.

Relief Programs

North Carolina has three main property tax relief programs plus a use-value program for working land, all administered through Union County’s Tax Administration office. All share a June 1 application deadline.⁹ You can only enroll in one of the three homestead programs; qualifying for one rules out the others.

Elderly or Disabled Exclusion

If you are at least 65 or totally and permanently disabled, you can exclude the greater of $25,000 or 50% of your home’s appraised value. Your total income for the preceding calendar year must fall below the annually adjusted limit, which is $38,800 for the 2026 tax year.¹⁰ On a $300,000 home, the 50% exclusion pulls $150,000 off the tax rolls and cuts the county portion of the bill roughly in half. One application covers you going forward unless your residence, income, or disability status changes.

Disabled Veteran Exclusion

Veterans with a permanent and total service-connected disability, or their unmarried surviving spouses, can exclude the first $45,000 of appraised value.¹¹ There is no income limit, which makes this program broader than the elderly or disabled exclusion. You apply once and stay enrolled unless your circumstances change.

Circuit Breaker Tax Deferment

The Circuit Breaker caps the tax you owe based on a share of your income rather than reducing your assessed value. At or below the income limit, your tax is capped at 4% of income. Between the limit and 150% of it, the cap is 5%.¹² Taxes above the cap are not forgiven; they are deferred and become due, with interest, if you sell or transfer to someone who does not qualify. You must be at least 65 or permanently disabled, and you have to reapply every year.

Present-Use Value for Farm and Forest Land

Owners who actively farm, grow horticultural products, or manage forestland can apply to be taxed on present-use value rather than full market value. A working farm’s per-acre production value is generally far below what a developer would pay for the same parcel, so the reduction can be substantial.

Agricultural land: at least 10 acres in production with average gross income of at least $1,000 per year over the preceding three years.
Horticultural land: at least 5 acres in production with the same $1,000 income threshold.
Forestland: at least 20 acres under a sound management plan.

The land must also have been owned by the current owner or a relative for at least four years, or serve as the owner’s residence. If it is later converted to a non-qualifying use, the deferred taxes for the three most recent years become due with interest. A common mistake: the $1,000 threshold is gross income from what the land produces, not net profit, and rental income from leasing the land does not count.

Appealing Your Valuation

If you think the 2025 reappraisal set your value too high, the county has a two-stage appeal process. The informal window is short, so acting quickly matters.

Informal Review

Union County asks owners to start with an informal review through the Tax Administrator’s office within 30 days of receiving a reappraisal notice.¹³ Most disputes end here. Staff review your property record, discuss your concerns, and often correct errors on the spot: a wrong square footage entry, a misclassified land parcel, or a feature listed that your home doesn’t have. Bring evidence, whether that’s a recent independent appraisal, comparable sales in your neighborhood, or photos of structural damage. A professional residential appraisal typically runs between $450 and $1,400 depending on size and complexity.

Board of Equalization and Review

If the informal review doesn’t resolve the issue, you can file a formal appeal with the Board of Equalization and Review. Owners who skipped the informal step can go directly to the board as well.¹³ The board schedules a hearing, takes your evidence, and issues a written decision that lowers, raises, or keeps the assessment as it was.

If you still disagree, the next step is the North Carolina Property Tax Commission using Form AV-14. At that level you must show that the county’s value was substantially higher than market value as of January 1 of the reappraisal year.¹⁴ The bar is higher at the state level, and most owners find the local process sufficient.

Federal Deduction

Property taxes paid to Union County are deductible on your federal return if you itemize on Schedule A. For the 2026 tax year, the combined state and local tax (SALT) deduction is capped at $40,000 for most filers and $20,000 for married filing separately.¹⁵ Your Union County property tax, North Carolina state income tax, and any municipal tax all count against the same cap, and anything over the ceiling gives no federal benefit. Higher-value homes in Union County can hit that limit once state income tax is added in. Only taxes actually paid during the calendar year are deductible; anything assessed but unpaid is not.

1
Union County, NC. Property Tax Bills To Be Mailed in August
2
Union County, NC. Property Reappraisal
3
North Carolina General Assembly. North Carolina Code Chapter 105, Article 14 – Listing, Appraisal, and Assessment
4
North Carolina General Assembly. North Carolina Code 105-360 – Due Date; Interest for Nonpayment of Taxes
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Union County, NC. Taxes and Property
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North Carolina General Assembly. North Carolina Code 105-355 – Creation of Tax Lien; Date as of Which Lien Attaches
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North Carolina General Assembly. North Carolina Code 105-365.1 – Enforced Collection
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North Carolina General Assembly. North Carolina Code 105-375 – Foreclosure of Tax Lien
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North Carolina Department of Revenue. Application for Property Tax Relief
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North Carolina General Assembly. North Carolina Code 105-277.1 – Elderly or Disabled Property Tax Homestead Exclusion
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North Carolina General Assembly. North Carolina Code 105-277.1C – Disabled Veteran Property Tax Homestead Exclusion
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North Carolina General Assembly. North Carolina Code 105-277.1B – Property Tax Homestead Circuit Breaker
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Union County, NC. Notification and Appeal Process
14
North Carolina Department of Revenue. AV-14 North Carolina Property Tax Commission Notice of Appeal and Application for Hearing
15
Internal Revenue Service. Topic No. 503, Deductible Taxes