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

Understanding your property tax bill in Union County, Indiana, begins with grasping the core components of its calculation. Property taxes are levied by local governmental units (such as townships, schools, and the county) to fund public services. The process starts with the Union County Assessor determining the market value of your property. This market value is then converted into an assessed value, which in Indiana is typically the market value in use. The assessed value is the base upon which your taxes are calculated.

Once the assessed value is established, local taxing units set their respective tax rates, often referred to as millage rates. These rates are expressed per $100 of assessed value. Your gross tax liability is calculated by multiplying your property's net assessed value (after any exemptions) by the total combined millage rate. Indiana also employs a "circuit breaker" tax cap system, which limits the total property taxes homeowners pay to a percentage of their property's gross assessed value (1% for homesteads, 2% for residential properties, 3% for other properties). This system ensures that property taxes do not exceed a certain burden, potentially reducing your final bill.

Available Exemptions

Indiana offers several exemptions that can significantly reduce your taxable property value, thereby lowering your overall property tax bill. Homeowners in Union County should be aware of these common exemptions:

• Homestead Exemption: This is the most common exemption, available for a homeowner's primary residence. It reduces the assessed value by a fixed amount and a percentage, significantly impacting the final tax bill.
• Senior Citizen Exemption: Available to homeowners aged 65 or older who meet specific income and assessed value criteria.
• Disability Exemption: Provided for homeowners who are certified as disabled and meet certain income and assessed value requirements.
• Veteran Exemptions: Indiana offers multiple exemptions for veterans, including those with service-connected disabilities or who served in wartime, varying based on the degree of disability or service period.

To claim an exemption, you generally need to file an application with the Union County Auditor's Office by the specified deadline, typically in the spring.

Payment Schedule & Deadlines

Property tax payments in Union County are typically due twice a year. It's crucial for homeowners to be aware of these deadlines to avoid penalties:

• Spring Installment: Generally due on May 10th.
• Fall Installment: Generally due on November 10th.

If a due date falls on a weekend or holiday, the deadline is extended to the next business day. Payments not received or postmarked by the deadline are subject to late penalties and interest charges. Continued delinquency can lead to further collection actions, including a tax sale of the property. Payments can typically be made to the Union County Treasurer's Office via mail, in person, or often online.

Appealing Your Assessment

Homeowners who believe their property's assessed value is inaccurate or too high have the right to appeal. The process typically involves several steps:

• Informal Review: The first step is often to contact the Union County Assessor's Office to discuss your concerns. They may be able to clarify the assessment or make an adjustment if an obvious error is found.
• Formal Appeal: If an informal resolution isn't reached, you can file a formal appeal using Form 130, "Petition for Review of Assessment," with the County Assessor. This form must be filed by the deadline, usually June 15th of the assessment year or within 45 days of receiving your assessment notice, whichever is later.
• County Property Tax Assessment Board of Appeals (PTABOA): Your appeal will then be reviewed by the Union County PTABOA. You will have an opportunity to present evidence supporting your claim (e.g., comparable sales, appraisal reports).
• Indiana Board of Tax Review (IBTR): If you are not satisfied with the PTABOA's decision, you can further appeal to the Indiana Board of Tax Review (IBTR), an independent state agency.

It's important to gather supporting documentation and adhere to all filing deadlines throughout the appeals process.