Tax Department
 
 

The Tax Department is a division of the Finance Department.  The primary responsibility of the Tax Department is to collect for all city taxes.

City of Union tax payments can be made by cash, check or credit card.  You may pay in person, at our drop box at City Hall, at the drive thru window (with check or money order and the receipt will be mailed), over our automated phone system at
844-885-4999, 
on our website or by mail.  If paying at the drop box at City Hall please include the remittance coupon and it is highly encouraged to pay with a Money Order or check, not cash.  The City of Union is not responsible for cash put in the drop box.  Please make checks payable to the City of Union Tax Department and mail to:
 
P O Box 987
Union, SC 29379
 
At this time when paying with a credit card, whether online or in person, no convenience fee is charged.

Property Taxes:

City of Union residents pay both City and County property taxes.  Property tax is levied on all commercial, residential and other non-exempt real property.  In addition, all personal property and manufacture's equipment and inventory are taxed at an assessed value.  The tax is based on two factors:  assessed value and the current millage rate with the millage rate being 89.8 mills.  Property is assessed according to the following ratios: 

                               Owner Occupied Homes - 4% of market value
                               Secondary and Rental  Homes - 6% of market value

 Visit the Union County Tax Department website for information on county taxes.

City of Union property tax notices are mailed toward the end of the year they are due.  The taxes are due by January 15th of the following year.  Postmark is accepted.  On January 16th the first penalty is assessed at 3%.  The second penalty is assessed on February 2nd at 7% and the third is assessed on March 17th at 15%.  Usually on the first Monday in November, if the property taxes are not paid, the property is put up for auction at the Union County Courthouse.  The tax sale is in conjunction with the Union County Delinquent Tax Office but the amounts are listed separately.   If the property is sold to the highest bidder, the bidder must come to City Hall, 101 Sharpe Ave, to pay the portion of City taxes owed.  If the property is redeemed, meaning the taxes are then paid by the owner before the redemption period is up (one year and one day), then the property goes back to the owner and the tax amount plus interest will be paid to the bidder.  Interest is as follows:
       
                         If redeemed: 

                            in the first 3 months (Nov, Dec and Jan) 3% interest, 
                            in the next 3 months (Feb, Mar and Apr) 6% interest
                            in the next 3 months (May, Jun, Jul) 9% interest
                            in the last three months (Aug, Sep and Oct) 12% interest

Delinquent taxes are subject to levy on personal property, advertisement in the local newspapers and the Set Off Debt program where it is deducted from your state income tax refund.  

Homestead Exemption:


The Homestead Exemption provides that the first fifty thousand dollars of the fair market value for the dwelling place of persons is exempt from municipal taxes when such persons have been residents of the State for at least a year, have reached the age of 65 years on or before December 31st, at least 50 years of age when your spouse who was eligible for the Homestead Exemption died, any persons who have been classified as permanently disabled or any person who is legally blind.  

To find out if you may qualify for the Homestead Exemption, read the general information on the Department of Revenue website and contact the Union County Auditor's Office to apply.

Escrowed Taxes:

Escrowed taxes are mailed directly to the mortgage company not to the homeowner.  However, it is the homeowners responsibility to check with their mortgage company to verify the taxes have been received and paid by the due date.


Property Tax FAQ's

 
~I will praise the name of God with a song; I will magnify him with thanksgiving. Psalm 69:30~