Frequently Asked Questions

Please click on the following link for an explanation of these programs: https://www.unioncountync.gov/government/departments-r-z/taxes-property/assessment-tax-relief-programs

The tax relief “Present Use Value” programs such as Agricultural, Horticultural and Forestry uses allow property owners a reduction or deferred amount of taxes owed. Please click on the following link for an explanation of these programs: https://www.unioncountync.gov/government/departments-r-z/taxes-property/assessment-tax-relief-programs

When a property is sold to a new owner and the new owner does not keep the property in the tax relief program, either the old owner or the new owner, through negotiation, will have to pay a difference of the tax relief program tax rate and the normal tax rate. This difference is from 3-5 years back from the current sales date. That difference is called “Back Taxes”.

Yes, you are required to report these additions to the tax office. Please click on the following link for an explanation of these programs: https://www.unioncountync.gov/government/departments-r-z/taxes-property/assessment-tax-relief-programs . See “Personal Property Listing” for information.

North Carolina law requires each county to complete a property reappraisal, also known as revaluation, at least once every eight years. The primary purpose of a reappraisal is to ensure assessments reflect market value at the time of the reappraisal and that taxation is fair and equitable for each of our citizens.