Taxpayers affected by the flood will be eligible to file for an abatement for the taxes due in 2025. Those taxes are for the 2024 tax year. The 2024 tax year is from November 1, 2022, to October 31, 2023. But whenever there is a natural disaster such as flood or fire, taxpayers may apply to abate taxes for that calendar year, even though those values were set over a year ago. The tax bills you will receive in January are not for this past year, including the flood. They are for 2024 tax year payable in 2025. This past calendar year is for the 2025 tax year. You will not receive a tax bill for those values until 2026 (payable in 2027). November 1, 2024, started the 2026 tax year (payable in 2027). This illustrates how we are ahead of the treasurer.
The abatement process is for anyone who had loss in value to their property due to the flood. Some of the easiest examples are for those that lost their homes, someone who took out their basement finish or loss of land. These are items that are assessed so an adjustment can be made to the value by subtracting that loss in value.
We do not assess for accretion ground, unless it has been platted. We also do not assess boat docks or boat slips, boats, jet skis, retaining walls, and most decks or patios that were on accretion ground. All of that is personal property. There are also homes that may have had basement finish that we were not aware of. If it has not been assessed, then there is no value to take off.
Damage was figured off the FEMA self-reporting and reports sent to our office. If you have suffered damage and did not do either of those, please contact our office so we can assess the damage and determine if a change in value needs to be made. Our office is not affiliated with FEMA. This is not to recoup money lost. We deal with the assessed value of the property.
For those who had a change in value, you may apply for an abatement after the tax bills go out or January 15th, whichever comes first. Tax bills are usually mailed out around the third week of January. But once the file is complete and received by the Treasurer’s office, they can print a copy of the bill. If you choose to do it before you receive your tax bill in the mail, you may go to the Treasurer’s office and get a copy of it. You then will need an abatement form. The form is on the Union County website, or you can get a copy from the Auditor’s office, Treasurer’s office or the Assessor’s office. The abatement application needs to be signed in front of a Notary. The auditor’s office has Notaries that will be able to assist you with that process, or you may sign in front of any notary. The abatements are turned into the auditor’s office. The auditor will then present them to the Commissioner’s for approval/denial. If/when those are approved, a new tax amount is figured off the new value and a new tax bill will be printed. The change in value is the difference between the 2025 and 2024 value, which is then prorated for the last 6 months as that is when the loss occurred. That amount is the abated amount. If you have more than one parcel, you will need to complete a form for each parcel affected. The first half of taxes is still due at the end of April. If you do not apply for the abatement before that time, that amount given on the tax bill for the first half amount is what is due at that time. Abatements can still be filed after that time, but it will only adjust the second half of taxes due. If you have any questions, please feel free to contact our office, the auditor’s office or treasurer’s office for assistance.