Residents who want to appeal their property tax evaluation can do so through the end of the month in Union County. All real estate values have to be based on the market that existed at the time of the last revaluation, Jan. 1, 2008. Any sales since then can’t be used as evidence for an appeal, until the next revaluation takes place. Under North Carolina law, counties have to conduct a revaluation at least every eight years. As Union County’s last one was in 2008, another one isn’t required until 2016.
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