Union County Property Tax Records
Union County property tax records are public documents maintained by the Property Appraiser and Tax Collector offices in Lake Butler, covering all parcels in the county with assessment data, exemption status, ownership details, and tax payment history.
Union County Quick Facts
Union County Property Appraiser
The Union County Property Appraiser is located at 55 W. Main St., Courthouse, Room 108, Lake Butler, FL 32054. The phone is (386) 496-3331 and fax is (386) 496-1842. This office values all real and personal property in Union County as of January 1 each year. The assessed value it sets is the basis for calculating property taxes. The appraiser is an elected official who does not collect taxes and does not set millage rates.
Union County is one of Florida's smallest counties by population. The property roll is relatively compact compared to larger metro counties, but it follows the same Florida assessment standards. Every parcel gets a legal description, owner name, assessed value, just value, taxable value, and a record of any exemptions. The roll is updated as sales close, permits are issued, and ownership changes are filed.
The Union County Property Appraiser website provides free online access to parcel records. Search by owner name, property address, or parcel ID. Results show current and prior-year values, land and building data, sales history, and exemption detail. No login is required.
The assessment framework comes from Chapter 192, Florida Statutes, which requires all counties to assess at just value. The Florida Department of Revenue Property Tax Oversight office monitors all county appraisers to ensure they follow state standards.
The Union County Property Appraiser website is the main source for parcel and assessment data for all properties in the county.
The appraiser's online tool gives free access to all parcel records in Union County without any login or registration.
Tax Collection in Union County
The Union County Tax Collector is at the same courthouse address: 55 W. Main St., Courthouse, Room 108, Lake Butler, FL 32054. The phone is (386) 496-3331 and fax is (386) 496-1842. This office sends out property tax bills and collects payments from all property owners in the county. The Tax Collector is elected and operates independently from the Property Appraiser.
Property tax bills go out in November each year. They reflect taxable value from the appraiser's certified roll, adjusted for any exemptions, then multiplied by the combined millage rates set by the county commission, school board, and applicable special taxing districts.
Florida gives you a discount for paying early. Pay in November for 4% off. December earns 3%, January 2%, and February 1%. After March 31, taxes are delinquent. The collector then holds a certificate sale in June under Chapter 197, Florida Statutes. Investors purchase certificates on delinquent parcels and earn interest. If a certificate is not redeemed within two years, the investor can apply for a tax deed.
Contact the Tax Collector at (386) 496-3331 for current office hours, payment methods, and any available online payment options.
How to Search Union County Property Tax Records
The Union County Property Appraiser's website is the starting point for assessment data. Search by owner name, address, or parcel ID to find any property in the county. Records show assessed and just values, building and land data, exemptions, and sales history. Access is free and no login is needed.
For tax bill status and payment history, contact the Tax Collector's office or check their available online resources. Enter a parcel ID or address to see current balances, past payments, and any certificate information on a property. The appraiser's and collector's records work together to give a full picture of any parcel's tax situation.
The Florida DOR provides a statewide property data portal with bulk data files. This is useful for anyone who needs county-level aggregate data rather than individual parcel records.
All records are open under Chapter 119, Florida Statutes. You do not need to explain why you want records. No residency requirement applies. Personal data on exemption applications is protected, but core assessment and tax data is public.
Property Tax Exemptions in Union County
Florida's exemption programs apply to qualifying Union County properties. The homestead exemption is the most commonly used. It reduces assessed value by up to $50,000 on a primary residence. The first $25,000 applies to all taxing authorities. The second $25,000 covers assessed value between $50,000 and $75,000 and excludes school board millage.
Once homestead is applied, the Save Our Homes cap kicks in. Annual assessed value increases are limited to 3% or the rate of inflation, whichever is lower. This is established by Chapter 193, Florida Statutes. For long-term Union County homeowners, the gap between just value and taxable value can grow significantly over time, keeping the tax bill lower than it would otherwise be.
Additional exemptions include those for low-income seniors over 65, disabled persons, veterans with service-connected disabilities, and widows and widowers. Each exemption has its own eligibility rules. Applications go to the Property Appraiser's office and must be filed by March 1 of the tax year. All Florida exemption rules are in Chapter 196, Florida Statutes.
Business owners in Union County can claim the $25,000 tangible personal property exemption by filing a TPP return with the appraiser by April 1 each year. This applies to all business equipment and furniture used in the county.
Appealing a Union County Property Assessment
If your TRIM notice shows a value that seems too high, you have 25 days from the mailing date to file a petition with the Union County Value Adjustment Board. The TRIM notice arrives each summer and shows both the proposed value and the estimated tax impact.
The VAB assigns a special magistrate to hear your case. You present evidence that the appraiser's value is incorrect. Comparable sales from similar nearby properties are the strongest type of evidence. Photos, inspection reports, and independent appraisals all support your case. The magistrate makes a recommendation. The board votes on it. VAB proceedings follow Chapter 194, Florida Statutes.
Circuit court is still an option if the VAB result doesn't go your way. Most cases are resolved before litigation. Pay at least the non-disputed portion of your tax bill while an appeal is active to avoid separate penalties on the undisputed balance.
Payment Options in Union County
Tax bills go out in November. The face amount assumes no discount. Pay in November for 4% off. The discount drops by 1% each month. March 31 is the last day to pay without delinquency. After that, interest and fees apply.
Contact the Tax Collector at (386) 496-3331 for payment options and office hours. Mail checks to 55 W. Main St., Lake Butler, FL 32054. In-person payment is available at the Lake Butler courthouse office.
Florida's quarterly installment plan is an option if you prefer smaller payments throughout the year. Enroll in the spring. Installments fall in June, September, December, and March. This option is available to all Florida property owners regardless of county size.
If taxes go unpaid after March 31, the collector holds a certificate sale in June. Investors buy certificates on delinquent parcels. After two years, unredeemed certificates can lead to a tax deed action. The Florida Tax Collectors Association offers statewide information on this process.
The Florida DOR site explains state-level rules and provides guidance that applies to all counties, including Union County.
Public Records in Union County
Under Chapter 119, Florida Statutes, all property tax records in Union County are public. The assessment roll, tax roll, and payment history are open to anyone. The online portals from the Property Appraiser and Tax Collector provide the most direct access. For records not available online, or for certified copies, contact the offices at (386) 496-3331. Large requests may carry a fee for staff time or copies, but the underlying records are not restricted. The Florida DOR directory has current contact details for all 67 county offices.
Cities in Union County
Lake Butler is the county seat and the largest city in Union County. Other communities include Raiford, Lake City (in nearby Columbia County), and several small unincorporated areas. All parcels in Union County are assessed by the Union County Property Appraiser office in Lake Butler. No cities in Union County meet the population threshold for a separate city page.