Union County Property Tax Records

Union County property tax records are administered by the Union County Assessor, Auditor, and Treasurer in Liberty, Indiana, and property owners can search parcel data, assessed values, deductions, and tax billing information through county offices and state tools overseen by the Indiana Department of Local Government Finance. Union County is one of Indiana's smallest counties, located in the southeast corner of the state near the Ohio border, and its compact size means all county property tax offices are easy to reach in person or by phone.

Union County Assessor, Auditor, and Treasurer

Union County uses Indiana's standard three-office model for property tax administration. The Assessor values all real property in the county as of January 1 each year under IC 6-1.1-4. The Auditor takes those valuations, applies any approved deductions, and calculates the annual tax for each parcel. The Treasurer issues the bills and handles all collections.

All three offices are at the Union County Courthouse in Liberty. Because Union County is small, these offices typically have accessible staff who can answer specific parcel questions over the phone or in person. Property owners who need to file a deduction, update an ownership record, or ask about a bill should contact the appropriate office at the courthouse in Liberty.

The Union County Auditor is the right office for deduction filings. Homestead deductions, over-65 exemptions, veteran deductions, and other program applications all go through the Auditor. The January 5 deadline applies to all deduction filings in Union County, as it does across Indiana under IC 6-1.1-12. Missing that deadline delays the deduction by a full year.

Union County Property Tax Records Online

The Indiana DLGF homepage shown below provides the regulatory framework for Union County property taxes and is the main statewide resource for rules on assessments, deductions, appeals, and tax caps that apply in every Indiana county.

The DLGF site includes a free assessed value search tool covering all Indiana parcels including Union County, plus downloadable forms and taxpayer guides.

Union County property tax records are accessible online through the WTH GIS system, which is used by several east-central Indiana counties. This platform provides parcel searches by owner name, address, or parcel number, returning assessed values, parcel maps, and tax data. The statewide Indiana Gateway Tax Bill Lookup provides another way to check current balances and payment history for any Union County parcel. No account is needed for either tool.

The Indiana Gateway Taxpayer Portal shows levy and budget data for Union County's taxing units, which include the county government, townships, school corporations, and municipalities. These levies combine to produce the total tax rate for any parcel in the county. The portal is a useful resource for understanding why your Union County tax bill is what it is.

Property Tax Deductions in Union County

Indiana provides several deduction programs that reduce the taxable assessed value of Union County property before tax rates are applied. The Homestead Standard Deduction and Homestead Supplemental Deduction are the most commonly used programs. They apply to owner-occupied primary residences and together represent the largest potential tax savings for most residential property owners in Union County.

Other programs available through the Union County Auditor include the Over 65 Deduction, the Over 65 Circuit Breaker Credit, the Blind or Disabled Deduction, the Totally Disabled Veteran Deduction, and deductions for geothermal and solar energy systems. Each program has its own eligibility rules. New property owners should file the homestead deduction as soon as the sale closes to avoid missing the January 5 deadline and losing a year of savings.

Indiana's constitutional circuit breaker caps also protect Union County property owners. Homestead residential parcels can't be taxed more than 1% of assessed value per year. Other residential parcels are capped at 2%, and commercial or agricultural land is capped at 3%. These caps apply in Union County the same as everywhere in Indiana, regardless of how many taxing units levy against a parcel. The governing statute for deductions is IC 6-1.1-12.

Assessment and Appeals in Union County

Union County real property is assessed at 100% of market value as of January 1 each year under Indiana's uniform market value standard. Union County is primarily rural with agricultural land, timber tracts, and residential properties. Each type is valued using the assessment method that fits its use. Agricultural land uses the capitalized income approach. Residential property uses comparable sales data from the local market.

If you think your Union County parcel is assessed too high, you can appeal by filing Form 130 with the county. The deadline to file is June 15 of the assessment year. The Union County Property Tax Assessment Board of Appeals handles the initial review. Disputes that remain unresolved can go to the Indiana Board of Tax Review. The full appeal process is governed by IC 6-1.1-35.

The Indiana DLGF at (317) 232-3777 provides general guidance on the assessment appeal process and taxpayer rights in all 92 Indiana counties including Union. For questions specific to a Union County parcel's valuation, contact the Assessor's Office in Liberty.

Tax Due Dates and Payments in Union County

The Indiana Gateway Taxpayer Portal shown below provides levy and budget data for Union County taxing units, which helps explain how the total tax rate for any given parcel is built from multiple overlapping levies.

The portal shows how the county, township, school, and municipal levies add together to create the total tax rate on any Union County parcel, and it is free and publicly accessible.

Union County property tax bills are mailed in early April. The spring installment due date is May 10 and the fall installment due date is November 10. These statewide dates apply in every Indiana county. A 5% penalty applies to any overdue balance in the first 30 days after the due date, and the penalty increases to 10% after 30 days of delinquency. The billing process is governed by IC 6-1.1-22.

Long-term non-payment of Union County property taxes can lead to a tax lien and placement in a county tax sale under IC 6-1.1-24. Indiana provides a redemption period following a tax sale during which the original owner may pay the delinquent balance and recover the property. Contact the Union County Treasurer in Liberty for current balance information or to discuss a payment arrangement.

Nearby Counties

Union County is in southeast Indiana and shares borders with several counties that each administer their own property tax systems.