The Tax Department is a division of the Finance Department. The primary responsibility of the Tax Department is to collect for all city taxes.
*As of August 18, 2026, a resolution was approved by City Council to consolidate the collection of real and personal property taxes to Union County.

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 102.2 mills. Property is assessed according to the following ratios:

Owner Occupied Homes - 4% of market value
Secondary and Rental Homes - 6% of market value
Motor Vehicles - 6.00% of Market Value 01-01-06

Assessed Market Value x 4% or 6% x .1022 = Real Estate Tax Bill
Assessed Market Value x 6.00 x .1022 = Vehicle Tax Bill

Local Option Sales Tax was established by referendum on May 1, 2017.

A $10.00 disposal fee is added to all tax notices. This fee covers any items left at the curbside for the Public Service Department to pick up. This includes, but not limited to, brush, limbs, and household items.

Real property taxes and personal property taxes, other than auto taxes, are due without penalty by January 15. Late payment penalties are added as follows: 3% on January 16, an additional 7% on February 2, and an additional 5% plus $15.00 execution cost on March 17. 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 homeowner's responsibility to check with their mortgage company to verify the taxes have been received and paid by the due date.