Developer disputes county valuations for Mills Crossing parcels; board upholds assessments

Tom Crouch, representing Mills Crossing of Union LLC, told the Union County Board of Equalization and Review that multiple parcels assembled as part of the Mills Crossing development were undeveloped on the valuation date and lacked the infrastructure and entitlements needed to justify the step-up in assessed value. "This property was not rezoned. This property wasn't entitled to anything different... so for all those factors this site especially in January of 2025 had not changed at all," Crouch said.

County appraisers responded that the parcels had been rezoned to commercial in 2022, that a recombination plat was filed in October 2025 and that the county used vacant-land sales along the bypass to value the subject parcels at approximately $150,000 per acre or a blended rate of roughly $132,000 per acre in some analyses. County presenter Mr. Ziggler noted the owner's listing and development plan showing apartment, townhome and commercial outparcels and said vacant-land sales are the applicable comparison when parcels are undeveloped.

The developer emphasized constraints on usable acreage for one parcel (a stream and wetlands) and argued those features should reduce per-acre value; the county said comparable vacant-land sales and the presence of planned sewer approvals supported the assessment. After questioning and review of both parties' analyses, the board voted by voice to uphold the county assessments for the parcels heard that morning.

Quotes on the record

- Tom Crouch (Mills Crossing): "Construction has started but that does not start till March of 26... even at that point, this property is not usable for construction."
- County presenter Mr. Ziggler: "We value all land as vacant when we can... these are land sales along the bypass and we are in line with these sales."

What the board decided

The board upheld the county's assessments for the Mills Crossing parcels presented (parcel 09140019 at $799,800; parcel 09140025 at $282,700) after county appraisals relying on vacant-land comparables and per-acre calculations were presented and defended.

Why it matters

Large commercial parcels and assemblages adjacent to a major bypass can materially affect the county tax base and planning expectations; the developer's contention that infrastructure and wetlands materially limited value was considered but ultimately did not persuade the board in this session.

Next steps

Written determinations will be mailed by county staff, and affected parties have the statutory right to pursue further appeals per the county's notice.