Union County board accepts several late-exemption appeals and largely upholds county property values

The Union County Board of Equalization and Review met to hear taxpayer appeals and staff recommendations and then moved into deliberation, where it accepted multiple late-exemption filings and retained the county's assessed values on the majority of contested parcels.

The board accepted a late property-tax-exemption application submitted on behalf of Daymark Recovery Services, Inc., and approved an untimely disabled-veterans exemption for Richard and Megan Cely. Chair opened the meeting by reminding participants that valuation evidence must reflect market conditions as of Jan. 1, 2025, and that the burden of proof rests with taxpayers.

County staff presented facts and analyses supporting its assessments across a range of parcels, while taxpayers and their representatives aimed to show different market indicators or special circumstances. In one residential appeal, Barrett Goldberg argued his home at 2625 Crimson Way had been over-assessed at $532,100 and supplied December 2024 comparable sales for support; the county’s sales analyses produced values within a few percent of its assessed figure. In a multi-parcel dispute involving Mills Crossing, developer Tom Crouch said the sites lacked water, sewer and access as of Jan. 1, 2025, and therefore could not justify the higher assessed values; county appraisers countered that the parcels were assembled for commercial use, noted a 2022 zoning change, and relied on vacant-land sales along the bypass.

After deliberation, the board cast voice votes to:

- Accept Daymark Recovery Services’ late exemption application (motion carried).
- Accept the Celys’ untimely disabled-veterans exemption application (motion carried).
- Uphold the county’s assessed value of $532,100 for parcel 09351468 (Barrett Goldberg’s appeal) (motion carried).
- Uphold county valuations for Mills Crossing parcels (parcel 09140019 assessed at $799,800; parcel 09140025 assessed at $282,700) after considering county vacant-land comps (motions carried).
- Uphold valuation for parcel 09117008 (UC QZB1 LLC — Circle K/RV storage) at $3,438,300 (motion carried).
- Approve staff addendum A reflecting settled recommendations (motion carried).

The board’s votes were taken by voice; individual roll-call tallies were not recorded in the public transcript. The chair reminded parties that written decisions and appeal instructions would be sent by county staff within about 30 days. The board then adjourned.

Votes at a glance

- Daymark Recovery Services (property key 644871): late-exemption application accepted (voice vote).
- Richard and Megan Cely (property key 06009107): disabled-veterans exemption (untimely) accepted (voice vote).
- Jamie Kappa (property key 08171028): county valuation of $99,200 upheld (no taxpayer present) (voice vote).
- Barrett Goldberg (parcel 09351468): county assessment of $532,100 upheld (voice vote).
- Mills Crossing of Union LLC (parcels 09140019, 09140025): county assessments upheld ($799,800 and $282,700) (voice votes).
- UC QZB1 LLC (parcel 09117008 — Circle K and adjacent RV storage): county assessment of $3,438,300 upheld (voice vote).

What’s next

The board said written determinations will follow by mail from county staff within roughly 30 days; taxpayers retain the statutory right to further appeal within the deadlines and procedures described at the start of the hearing.

Sources and attribution: Reporting is based solely on statements and exhibits presented at the Board of Equalization and Review hearing. Quotations used in this article are drawn from the hearing transcript and attributed to speakers in the meeting record. "My name is Barrett Goldberg and I'm appealing the assessed value for my property at 2625 Crimson Way," Goldberg said during his presentation. Tom Crouch, representing Mills Crossing of Union LLC, said: "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." County appraiser Mr. Ziggler said the county used vacant-land sales and a 2022 zoning change in valuing the Mills Crossing parcels.