Union County property tax records are public files held by the Property Appraiser and Tax Collector offices in Lake Butler, Florida. These records cover every parcel in the county.
They show who owns the property, how much it is worth, which exemptions apply, and what taxes have been paid. Anyone can look at these records for free through the county’s online tools or by visiting the courthouse in person.
What Are Union County Property Tax Records
Union County property tax records are the official files created each year by county tax offices. They start with the assessed value of every parcel. They track ownership changes, exemption filings, tax bill amounts, and payment dates. Florida law treats these files as public records. You do not need a reason to view them, and no residency rule applies to who can ask for them.
Core Data Fields in Each Record
A standard Union County parcel record contains a fixed set of data fields. Each field answers a specific question about the property. The county appraiser keeps the assessment side of the file. The county collector keeps the billing side of the file. Together, they form one complete record per parcel.
- Parcel identification number
- Owner name and mailing address
- Property situs address
- Legal description and lot size
- Just value, assessed value, and taxable value
- Exemptions applied to the parcel
- Land use code and zoning class
- Building details such as square footage and year built
- Sales history with deed book and page references
- Tax bill amount, payment status, and balance due
Which Office Maintains the Records
Two separate elected offices share the task of keeping Union County property tax records. The Property Appraiser handles the assessment roll. The Tax Collector handles the tax roll. Both offices sit in the same courthouse in Lake Butler. The work is split by Florida statute to create a system of checks and balances between who values property and who collects the tax bill.
Public Access Rules in Florida
Florida’s public records law, Chapter 119 of the Florida Statutes, makes all property tax files open to the public. The law covers both current records and past records. Personal details on exemption applications stay protected. Core assessment, ownership, and payment data stay open. Anyone who pays a small copy fee can get paper records when online access is not enough.
Union County Property Appraiser Office
The Union County Property Appraiser is the office that values every parcel in the county each year. The appraiser is an elected official who serves a four-year term. The office sets the just value, the assessed value, and the taxable value used by the tax collector. It also processes exemption applications and maintains the parcel map layer for the entire county.
Location and Contact
The Union County Property Appraiser office sits at 55 West Main Street, Courthouse, Room 108, Lake Butler, Florida 32054. The main phone line is (386) 496-3331. The fax line is (386) 496-1842. The office is open during regular courthouse business hours on weekdays. Call ahead to confirm hours before visiting in person.
January 1 Assessment Date
Florida law sets January 1 as the assessment date for every county, including Union County. The property’s value on that date controls the tax bill for the full tax year that starts the following November. Sales that close after January 1 do not change that year’s assessment. They do, however, get logged for next year’s review. Permits pulled after January 1 follow the same rule.
What the Appraiser Does Not Do
The Property Appraiser does not set millage rates. The county commission, school board, and special taxing districts set those rates each fall. The appraiser also does not send out tax bills or accept payments. Those tasks belong to the Tax Collector. Knowing which office handles which task saves time when you need records or have questions about a specific part of the tax process.
Free Online Parcel Search Tool
The Union County Property Appraiser runs a free online search tool on the county website. The tool lets you look up parcels by owner name, property address, or parcel identification number. Results show current year values, prior year values, land data, building data, exemption status, and a full sales history. No login or fee is required to use the tool.
Union County Tax Collector Office
The Union County Tax Collector sends out property tax bills and processes payments for the county. The collector is an elected official separate from the appraiser. The office applies early payment discounts, tracks late payments, and runs the annual tax certificate sale for delinquent parcels. The collector also handles vehicle registrations and other county-level tax duties.
Office Location and Phone
The Union County Tax Collector shares the same courthouse address as the Property Appraiser. The office sits at 55 West Main Street, Courthouse, Room 108, Lake Butler, Florida 32054. The phone number is (386) 496-3331. Call the office to confirm office hours, accepted payment methods, and any online payment options that may be available at the time of your call.
Annual Bill Mailing
Property tax bills in Union County go out in November each year. The bill reflects the certified taxable value from the appraiser’s roll. It also reflects the millage rates set by each taxing authority in the county. Bills list each taxing authority on a separate line so the property owner can see exactly how the total amount is split between the county, the school board, and any special districts.
Early Payment Discount Schedule
Florida offers a tiered discount for early payment of property taxes. The discount drops by one percent each month you pay ahead. Paying in November gives the largest discount. Paying in February gives the smallest discount. After March 31, no discount applies and late penalties begin to accrue. The schedule below shows the standard discount windows used in Union County.
| Payment Month | Discount |
|---|---|
| November | 4% |
| December | 3% |
| January | 2% |
| February | 1% |
| March | 0% (face amount) |
| April and later | Delinquent with penalties |
Delinquent Tax and Certificate Sales
Unpaid Union County property taxes become delinquent on April 1 each year. The Tax Collector holds a public certificate sale in June. Investors buy certificates on the delinquent parcels and earn interest on the amount paid. If the property owner does not pay the back taxes within two years, the certificate holder can apply for a tax deed and take ownership of the parcel through a court process.
How to Search Union County Property Tax Records
Searching Union County property tax records is a free process that does not require an account or registration. The appraiser’s website covers most search needs. For deeper payment history or certified copies, the tax collector’s office is the next step. For state-level data, the Florida Department of Revenue runs a separate portal that pulls from all 67 counties.
Search by Owner Name
Enter the property owner’s last name into the appraiser’s search tool. You can add a first name to narrow the results. The tool returns a list of all parcels tied to that name in Union County. Click any parcel to see its full record, including values, exemptions, and sales history. This method works well for inherited property research and ownership verification.
Search by Property Address
Type the street address into the appraiser’s search bar. The tool returns the matching parcel along with the owner’s name, parcel number, and current year values. Address search is the fastest method for buyers checking on a specific home before purchase. It also works for title companies, real estate agents, and anyone tracking a single property over time.
Search by Parcel Number
Each Union County parcel has a unique identification number printed on the tax bill and on the appraiser’s website. Entering this number into the search tool returns the exact parcel record with no extra results. This method is the most precise option. It is also the best choice for title searches, legal filings, and any case where you already have the number on hand.
Florida DOR Statewide Portal
The Florida Department of Revenue operates a statewide property data portal that includes Union County. The portal works best for bulk data downloads and county-to-county comparisons. It does not show payment history. For that, you still need the Union County Tax Collector. The DOR portal is free to use and runs on the same public records that county offices already publish.
Chapter 119 Public Records Law
Chapter 119 of the Florida Statutes is the legal basis for public access to property tax records. The law covers all county offices, all levels of government, and all document types unless a specific exemption applies. Personal data on filed exemption applications is the main protected category. Ownership, value, and payment data remain open under the law.
Union County Property Tax Exemptions
Florida offers several property tax exemptions that apply in Union County. Each exemption has its own rules, forms, and deadlines. The Property Appraiser’s office processes all exemption applications. Most exemptions must be filed by March 1 of the tax year. Filing late can cost the full exemption amount for that year, so timing matters.
Homestead Exemption Rules
The homestead exemption applies to a property owner’s primary residence. It cuts the assessed value by up to $50,000 in Union County. The first $25,000 applies to all taxing authorities. The second $25,000 applies to all but the school board millage. Owners must file the application with the appraiser by March 1 of the year they want the exemption to take effect.
Save Our Homes 3% Cap
Once homestead exemption is in place, the Save Our Homes cap limits annual increases in assessed value. The cap is 3% per year or the rate of inflation, whichever is lower. Over many years, this cap creates a gap between just value and assessed value for long-term Union County homeowners. That gap keeps tax bills lower than they would be without the cap.
Senior, Veteran, Disability Exemptions
Additional exemptions apply to specific groups of property owners in Union County. Low-income seniors over 65, veterans with service-connected disabilities, disabled persons, and widows or widowers of qualified veterans may all qualify. Each exemption has its own income, age, or disability rules. The appraiser’s office can confirm eligibility and provide the right application form.
Tangible Personal Property Exemption
Union County business owners can claim a $25,000 tangible personal property exemption. This exemption covers business equipment, furniture, and fixtures used in the county. The owner must file a TPP return with the appraiser by April 1 each year to keep the exemption active. Failure to file can result in the loss of the exemption and a back-assessment of the full value.
Appealing a Union County Property Assessment
Property owners who think their Union County assessment is too high have a formal appeal path. The first step is the Value Adjustment Board. The board hears cases each fall and can order a value change. The process follows Chapter 194 of the Florida Statutes and uses a special magistrate to review evidence before the board votes.
TRIM Notice and 25-Day Window
Each summer, the Union County Property Appraiser mails a TRIM notice to every property owner. The notice shows the proposed assessed value and the estimated tax impact. Owners who disagree with the value have 25 days from the mailing date to file a petition with the Value Adjustment Board. Filing late bars the appeal for that tax year.
Value Adjustment Board Process
The VAB assigns a special magistrate to hear the petition. The magistrate reviews the evidence from both sides. Comparable sales from nearby Union County parcels are the strongest form of evidence. Photos, inspection reports, and independent appraisals can also help. The magistrate makes a recommendation. The board then votes on the final value.
Circuit Court Option
Property owners who lose at the VAB can still take their case to circuit court under Florida law. Most appeals settle before reaching the courtroom. During any active appeal, the owner should pay at least the undisputed portion of the tax bill to avoid separate penalties on that amount. The Tax Collector can confirm the current balance at any point in the process.
Payment Plans and Methods
Union County property owners have several ways to pay their tax bill. The method you pick affects the total cost, the timing, and the paperwork. Florida’s quarterly installment plan is the main option for owners who prefer to spread payments across the year. The standard early payment discount schedule also applies to those who pay in full each fall.
Quarterly Installment Plan
Florida offers a quarterly installment plan for property tax payments. The plan splits the annual bill into four equal payments. Installments fall in June, September, December, and March. To join, file an application with the Union County Tax Collector by the spring deadline. Missing an installment can remove the property from the plan and trigger penalties.
Mail, In-Person, Online Options
Union County accepts tax payments by mail, in person, and online. Mail payments should go to 55 West Main Street, Lake Butler, Florida 32054. In-person payments can be made at the courthouse office. Online payment availability may vary. Call (386) 496-3331 to confirm current online options and any processing fees that may apply to card payments.
Consequences of Non-Payment
Failing to pay Union County property taxes on time starts a chain of penalties. Interest and fees begin to accrue after March 31. A tax certificate may be sold against the property in June. After two years, an unredeemed certificate can lead to a tax deed application and loss of the property. Staying current on payments is the best way to avoid these steps.
Office Contact and Location
Both the Union County Property Appraiser and Tax Collector are located at the same courthouse address. Call or visit during business hours for help with records, exemptions, appeals, or payments. The office staff can also direct you to the right form when a paper application is required.
Address: 55 West Main Street, Courthouse, Room 108, Lake Butler, Florida 32054
Phone: (386) 496-3331
Fax: (386) 496-1842
Office Hours: Monday through Friday, 8:00 a.m. to 4:30 p.m. (call to confirm current hours)
Official Website: https://www.unionpa.com/
Frequently Asked Questions
Below are answers to the most common questions about Union County property tax records. Each answer covers a specific topic that property owners, buyers, and researchers often ask about. The answers are based on current Florida law and Union County office practices. Always confirm details with the county office before making decisions that depend on a specific record.
How Do I Find Out Who Owns a Property in Union County?
Use the free online search tool on the Union County Property Appraiser website. Enter the street address or the owner’s last name. The search returns the owner’s full name, mailing address, parcel number, and current year values. No login is required. For ownership records that go back many decades, the Union County Clerk of Court can pull the deed book and page references that appear in the appraiser’s sales history.
Are Union County Property Tax Records Free to View?
Yes. Online access through the appraiser’s and tax collector’s websites is free. In-person viewing at the courthouse is also free. Certified copies and large bulk requests may carry a small fee for staff time and paper copies. Florida law requires the office to charge only the actual cost of producing the records. The fee schedule is posted at each office and on the county website.
What Is the Difference Between Just Value and Assessed Value?
Just value is the appraiser’s estimate of what the property would sell for on January 1 of the tax year. Assessed value is the value used to calculate the tax bill after exemptions and the Save Our Homes cap are applied. Assessed value can be much lower than just value for homestead properties that have been owned for many years. The tax collector uses the assessed value to bill the property.
When Are Union County Property Taxes Due Each Year?
Tax bills go out in November. The face amount is due by March 31 of the following year. Early payment discounts apply from November through February. After March 31, the bill becomes delinquent. Late interest, fees, and the risk of a tax certificate sale all start on April 1. Mark your calendar each fall to avoid missing the early discount window.
Can I Pay My Union County Property Taxes Online?
Online payment options may be available through the Tax Collector’s office or through an approved third-party processor. Call (386) 496-3331 to confirm the current online payment system, the accepted card types, and any processing fees. Mail and in-person payments are always available at the courthouse address. The official website is https://www.unionpa.com/.
What Happens if I Miss the Homestead Exemption Deadline?
Missing the March 1 deadline means losing the exemption for that tax year. The exemption can still be filed for the following year. Florida law allows late filing in some hardship cases, such as serious illness or military deployment. The Property Appraiser can review hardship requests on a case-by-case basis. File the form as soon as possible to avoid losing the benefit for an extra year.
How Long Does the Value Adjustment Board Appeal Take?
Petitions filed in the summer TRIM window are heard in the fall. The special magistrate hearing can take 15 to 30 minutes. The board votes after the hearing. The petitioner receives a written decision in the mail. The full process from filing to final decision usually takes two to three months in Union County. Most cases settle without going to circuit court.