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

In Union County, Georgia, property taxes are levied by county, city, and special tax authorities such as schools and conservation districts. The county’s Tax Assessor’s Office evaluates each parcel’s market value at the beginning of each tax year. A licensed appraiser or the assessor’s team conducts an appraisal that considers recent sales, comparable properties, and the parcel’s characteristics. Once the value is established, the assessor assigns the property to the appropriate class (e.g., residential, commercial, industrial) which determines the tax rate.

The county’s millage rate, expressed in mills (one mill equals $1 in tax per $1,000 of assessed value), is multiplied by the assessed value to calculate the annual tax bill. Union County’s base millage is set annually by the Board of Commissioners and used in conjunction with additional special districts. For example, the public schools millage, the school construction district, and the fire district each add to the total millage charged. The sum of these mills produces the final rate that residents pay on their assessed homes.

Available Exemptions

Georgia offers several exemptions that Union County residents can claim to lower their taxable value. The most common are:

• Homestead Exemption – Gates the assessed value of a primary residence by $25,000, reducing the taxable amount. Applicants must be the homeowner and/or primary occupant.
• Senior Citizen Exemption – For homeowners 65 or older with an adjusted gross income (AGI) of $28,000 or less, an additional $25,000 exemption applies. The same $25,000 base homestead exemption is combined with the senior exemption.
• Disability Exemption – Homeowners or occupants with a disability earning $72,000 or less are eligible for a $50,000 exemption. Qualifying requires a physician’s statement that the disability affects daily functioning.
• Veteran Exemption – Veterans who served at least 30 days during wartime, or 90 days during peacetime, receive a $75,000 exemption. Veterans must provide required documentation of service status.

All exemptions are applied separately and may be stacked, offering substantial tax relief for qualifying homeowners. Applicants must complete the appropriate exemption form and submit it to the Union County Tax Assessor’s Office by the annual deadline.

Payment Schedule & Deadlines

Union County property taxes are usually due in two instalments:

• First Installment – Due on May 1. Covers roughly 50% of the annual tax; a 2–3% surcharge applies to late payments.
• Second Installment – Due on November 1. The remaining balance must be paid by this deadline.

Property owners may pay in full or split the payment, but must meet the corresponding deadline to avoid a penalty. Unpaid taxes are recorded at a 1% monthly interest rate. After 90 days, the county may initiate a tax lien sale, potentially forfeiting the property to the county. Therefore, it is essential to stay current on both installation deadlines.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to file an appeal with the Union County Tax Appeals Board. The process is straightforward:

1. File a Notice of Appeal – Submit within 90 days of receiving your property tax statement. Include a statement of facts and any relevant documentation (comparative sale data, recent appraisals).
2. Appellate Hearing – A hearing will be scheduled where you can present evidence. The board may invite witnesses or a new appraiser.
3. Board Decision – The board will issue a written decision, which may confirm, adjust, or reduce your assessment. Appeals are binding but can be reviewed by the Superior Court for procedural errors.

It is advisable to prepare thorough documentation and consider hiring a tax consultant or attorney with experience in Georgia property tax appeals to improve the likelihood of a favourable outcome.