Union County Assessor

Assessor's Office
Jake Black, Assessor
203 North Herndon Street
Union, SC 29379
(864) 429-1650


NOTICE

Board of Assessment Appeals hearings will be held on
April 27, 2017 at 5 pm in the
Grand Jury Room on the 2nd floor of the
Union County Courthouse located
at 210 W. Main St, Union SC 29379


TAX NOTICE CHANGE OF ADDRESS 

ONLINE PROPERTY SEARCH

LEGAL RESIDENCE EXEMPTION FRAUD INFORMATION

REPORT LEGAL RESIDENCE EXEMPTION FRAUD

Legal residence based property tax exemption (4%) fraud is a serious issue that affects every taxpayer in Union County. The legal resident based exemption was created as a benefit for homeowners who live in and make Union County their permanent and legal residence. When someone is receiving an exemption to which they are not entitled, law-abiding property owners must make up the difference in lost tax revenue by paying higher taxes.

If you know of anyone who is claiming the legal residence (4%) exemption on a property that they are not primarily residing in, and the property is rented, vacant, or used for commercial purposes or a vacation home, we urge you to make a report to this office by calling our office at 864-429-1650 or by completing online form by clicking here.

In the interest of expediency, it is extremely helpful and timesaving to an investigation if we are able to speak to you personally, but in the end you may remain anonymous if you prefer by not providing your name or contact information.
 
Duties of the Assessor's Office
The Assessor conducts an assessment and valuation of all real property (land and building) in Union County (has approximately 22,000 parcels) except for those properties assessed by S.C. Department of Revenue (e.g. manufacturing facilities).  
The primary duties of the Assessor’s Office are to inventory all real estate parcels, maintain the property tax maps, and maintain property ownership records. It also adds and values new properties and conducts a reassessment of all properties every five years.
Assessing properties is an ongoing process that requires continual corrections and record maintenance. Changes of address, new property or home sales, tax district lines and changes in land uses must be taken into account for accurate tax maps and valuations.
Property taxes continue to represent the main source of revenue for school districts, special tax districts and general-purpose units of local government under the taxing authority established by the general law of the State of South Carolina. They fund schools, libraries, law enforcement, courts, jails, and other public safety services. Consequently, the Assessor’s Office provides an essential function for all entities in the County that rely on property tax revenues.

 
Frequently Asked Questions          

Definitions
The Assessor's Office Does Not
Calculate real or personal property tax bills or send tax bills to tax payers (Contact the Auditor’s Office at 864-429-1618).
Accept or process any real or personal property tax payments (Contact the Treasurer’s Office at 864-429-1606).
Approve, grant or qualify the homestead exemption (Contact the Auditor’s Office).
Approve or grant exemptions for disabled persons (Contact the Auditor’s Office).
Appraise or assess manufacturing, railroad or utility property.  Those properties are the responsibility of the SC Department of Revenue.  
Appraise or assess personal property such as cars or boats, airplanes, recreational vehicles, business personal property (Contact the Auditor’s Office).
Handle delinquent tax bills, delinquent tax sales, or payments (Contact the Delinquent Tax Collector’s Office at 864-429-1617).
Give legal advice.
Research real property for legal claim.
Assign site addresses (Contact 864-429-1642 or email lmitchell@countyofunion.com).

Downloadable Forms 

Multi-Lot Discount 

Legal Residence Application 

Informal Appeal

The Reassessment Process

Please note: All original assessor forms must be returned to the Assessor’s Office by mail or presented in office only, no faxed or emailed forms will be processed