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Updated 2025 Tax Year

Union County
Property Tax Guide

Everything you need to know about property taxes in Union County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
43.42¢ per $100 assessed value (varies by location due to municipal and special district taxes)
1st Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Union County, North Carolina operates on an annual property tax system that funds essential local services including public schools, emergency services, road maintenance, and county government operations. Property taxes are calculated based on assessed values determined during the county's revaluation cycle, with the current tax rate for fiscal year 2025-2026 set at 43.42 cents per $100 of assessed valuation.

The effective tax rate you pay may vary depending on your specific location within Union County due to additional special taxing districts, municipal taxes, and local improvement assessments. Property owners should expect their annual tax bills to be mailed in August, with taxes becoming due September 1st each year. Union County's property tax system provides several relief programs for qualifying residents, though most require annual application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
Base County Levy43.42 centsFY 2025-2026 general county operations, schools, services
Municipal TaxesVariesAdditional rates for incorporated areas (varies by municipality)
Special DistrictsVariesFire districts, water/sewer districts, improvement districts
School BondsIncluded in baseDebt service for educational facility improvements

Note: The 43.42 cent rate applies to unincorporated areas of Union County for fiscal year 2025-2026. Properties within municipal boundaries pay additional city/town taxes on top of the county rate. Special taxing districts may add additional assessments ranging from a few cents to several dollars per $100 of assessed value depending on location and services provided.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Union County, property taxes are due in two installments:

First Installment
Sep 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Union County are triggered by changes in property ownership, new construction, or improvements that increase assessed value during the tax year. When these events occur after the annual assessment date but before the end of the fiscal year, a supplemental tax bill is issued to capture the additional tax liability.

The supplemental tax is calculated by determining the difference between the new assessed value and the original assessed value, then applying the current tax rate to that difference. The amount is prorated based on the number of months remaining in the fiscal year from the date of the change. For example, if a $100,000 home improvement is completed in December, the supplemental tax would be calculated on that $100,000 increase at the 43.42 cent rate, prorated for the remaining months of the fiscal year.

Example Calculation

Example 1: $300,000 Home (no applicable tax credits)

  • Assessed Value: $300,000
  • Tax Credits Applied: $0
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ 100 × $0.4342 = $1,302.60
  • Monthly Escrow: $108.55

Example 2: $600,000 Home (with Homestead Credit limiting assessment growth)

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$50,000 (assessment growth limitation)
  • Net Taxable Value: $550,000
  • Annual Tax: $550,000 ÷ 100 × $0.4342 = $2,388.10
  • Monthly Escrow: $199.01

Example 3: $1,000,000 Home (with Disabled Veteran Credit)

  • Assessed Value: $1,000,000
  • Disabled Veteran Credit Applied: -$45,000
  • Net Taxable Value: $955,000
  • Annual Tax: $955,000 ÷ 100 × $0.4342 = $4,146.61
  • Monthly Escrow: $345.55

Note: All tax credits require annual application and eligibility verification. Credits shown are examples and actual amounts vary based on individual circumstances.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Union County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects monthly payments equal to 1/12 of your annual property tax bill and holds these funds to pay your taxes when due. Lenders typically conduct annual escrow analyses to ensure adequate funds are collected based on current tax assessments.

Tax bills are mailed in August each year and are due September 1st, with a grace period until January 5th of the following year to avoid interest charges. Lenders generally pay taxes during the grace period to avoid penalties. Property owners should verify their lender has received and paid their tax bill, as owners remain ultimately responsible for timely payment even when using escrow services. You can verify payment status through the Union County Tax Collector's online portal or by contacting their office directly.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Union County property taxes due for fiscal year 2025-2026? A: Taxes are due September 1, 2025, with a grace period until January 5, 2026, to avoid interest charges.

Q: What tax credits are available and do they require application? A: Available tax credits include Homestead (elderly/disabled), Disabled Veteran, and Circuit Breaker credits. All credits require annual application using form AV-9 and are not automatically applied.

Q: How does the Homestead credit work? A: The Homestead credit limits annual assessment increases rather than reducing market value. It typically caps assessment growth at 10% per year for qualifying elderly or disabled homeowners. You must file annually to maintain eligibility.

Q: When does Union County conduct property revaluations? A: Union County follows North Carolina's revaluation schedule, typically every 4-8 years. Property owners receive notice of new assessments and have appeal rights during specified periods.

Q: What are the penalties for late tax payments? A: Interest of 2% per month (24% annually) begins accruing on January 6th if taxes remain unpaid after the grace period.

Q: Can I pay my property taxes online? A: Yes, Union County offers online payment options through their official website, accepting electronic checks and credit/debit cards (convenience fees may apply).

Q: How do special district taxes affect my bill? A: Special districts for fire protection, water/sewer, or improvements add additional charges to your base county tax rate, varying by location within the county.

Q: What should I do if I disagree with my property assessment? A: You can file an appeal during the designated appeal period following revaluation notices. Contact the Union County Tax Assessor's office for specific procedures and deadlines.

Q: Are there tax credits for veterans? A: Yes, qualifying disabled veterans may receive tax credits. Complete form NCDVA-9 for certification and AV-9 for the credit application. Application required annually.

Q: How can I verify what tax credits I'm currently receiving? A: Review your annual tax bill or contact the Union County Tax Assessor's office. Remember that most credits require annual reapplication to continue receiving the benefit.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Property Tax Bills To Be Mailed in August | News Listunioncountync.gov
02
Tax Doc
Property Tax Bills To Be Mailed in August | News Listunioncountync.gov
03
County
Property Reappraisal | Union County, NCunioncountync.gov
04
Tax Doc
Property Tax Bills to be mailed in August | News Listunioncountync.gov
05
County
Residential | Union County, NCunioncountync.gov
06
County
Assessment & Tax Relief Programs | Union County, NCunioncountync.gov
07
Tax Doc
Property Tax Exclusion for the Elderly or Disabledcao.mecknc.gov
08
Tax Doc
Property Tax - Formsncdor.gov
09
2023 Business Personal Property Listing Formncdor.gov
10
County
Prior Year Budget Information | Union County, NCunioncountync.gov
All sources verified as of 2025 Tax Year

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