Rate Breakdown

Property taxes in Union County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Union County

Union County property taxes are calculated by first determining the assessed value of your real‑estate. The County Property Appraiser evaluates each parcel annually, usually based on the market value as of January 1 of the tax year. For most residential properties, the assessed value is the same as the market value; commercial and agricultural lands may be assessed at a percentage of market value, as prescribed by state law.

Once the assessed value is set, the tax bill is derived by applying the combined millage rate. A mill is one‑tenth of one percent (0.001). Union County’s total millage for 2024‑2025 includes the County Commission, Union County School District, the County Tax Collector, and any special districts (e.g., fire, library, or water). For example, if the combined rate is 20.4 mills, a property assessed at $150,000 would owe:

• Assessed value: $150,000
• Taxable amount = $150,000 × 20.4 mills = $150,000 × 0.0204 = $3,060

These rates can change each year, so it’s wise to review the County’s annual millage schedule posted by the Tax Collector.

Available Exemptions

Florida offers several exemptions that directly reduce the assessed value before the millage is applied. In Union County you may qualify for one or more of the following:

• Homestead Exemption: Up to $50,000 off the assessed value for owners who use the property as their permanent residence. The first $25,000 applies to all property taxes; the second $25,000 exempts only non‑school millage.
• Senior Citizen Exemption: Residents 65 years or older who meet income limits can receive an additional $5,000 exemption on the assessed value.
• Disability Exemption: Qualified persons with a permanent, total disability receive the same $5,000 exemption as seniors.
• Veteran Exemptions:
  • Veterans with a service‑connected disability of 10%–30% receive $5,000.
  • Those with a disability of 50% or more receive $10,000.
  • Veterans disabled at 100% or those who are surviving spouses of a veteran killed in action qualify for a full exemption on the assessed value.

Exemptions must be applied for through the Union County Property Appraiser, usually by March 31 of the tax year.

Payment Schedule & Deadlines

Union County follows the statewide payment timetable:

• First Installment: Due November 1; must be paid by November 30 to avoid a 3% penalty.
• Second Installment: Due March 1; must be paid by March 31. Late payment beyond March 31 incurs a 3% penalty plus interest.
• Full‑Payment Discount: If you pay the entire bill by November 1, the county may waive the 3% November penalty.

Payments can be made online via the Union County Tax Collector’s portal, by mail, at the Tax Collector’s office, or at participating banks. Some residents enroll in “Automatic Debit” to spread the tax over 12 monthly installments, which eliminates penalties but adds a small processing fee.

Appealing Your Assessment

If you believe your property’s assessed value is too high, you have the right to protest. Follow these steps:

• File a Petition: Submit a written petition to the Union County Property Appraiser’s Office by **July 31** of the tax year. Include supporting evidence such as recent sales of comparable properties, a certified appraisal, or documented damage.
• Review & Informal Conference: The Appraiser will review your petition and may schedule an informal conference. This is an opportunity to present additional documentation.
• Formal Hearing: If the issue isn’t resolved informally, you may request a formal hearing before the Value Adjustment Board (VAB) within **30 days** of the informal decision.
• Decision & Further Appeal: The VAB issues a written decision. If you disagree, you can appeal to the State Board of Tax Appeals or file a lawsuit in circuit court, respecting each body’s filing deadlines.

Keeping copies of all correspondence, photographs, and appraisal reports will strengthen your case. For detailed forms and deadlines, visit the Union County Property Appraiser’s website or call their office directly.