Union County

The board discussed a text amendment regarding regulations for data centers and crypto mining operations. The key discussion points included amending the permitted use table to allow these activities in heavy industrial districts, establishing supplemental rules such as minimum property line setbacks and separation requirements from residential areas and sensitive uses, implementing noise standards and preconstruction baseline studies, and ensuring adequate utility capacity. The board also addressed concerns regarding water usage, specifically the prohibition of well water usage, the potential for requiring recirculating cooling systems, and the possibility of mandating pre-treatment or alternative waste disposal for cooling water to prevent sewer system contamination.

The board conducted hearings regarding tax valuation disputes for property owners. One business requested a waiver of late listing penalties for personal property taxes, citing a lack of prior notice. The county explained the canvassing process used to identify unlisted businesses and their obligation to follow state statutes regarding valuations and penalties. Additionally, the board addressed valuation disputes for a series of properties owned by Ridge Road Partners LLC, where the owner failed to appear, leading the board to proceed with the county's established valuations.

The Board of Equalization and Review conducted hearings regarding property tax valuation disputes. A specific case involving parcel numbers 09375132 and 09375133 was heard, where the property owner requested a reclassification of the land from rural to a subdivision based on its development characteristics and recorded maps. The county provided its methodology for identifying market areas, explaining that their classification is based on sales data and similar parcel characteristics rather than subdivision filing alone. The discussion included the impact of land size, school district designation, and road accessibility on property valuation.

The Board of Equalization and Review conducted a hearing regarding a taxpayer's appeal of their property tax valuation. The taxpayer presented evidence, including personal construction cost data and comparable property sales, to argue that the assessed value per square foot was excessive. Board members reviewed documentation, discussed the methodology for determining property values, and evaluated the relevance of the submitted comparables relative to the effective date of the re-evaluation.

The meeting included informal comments from community members regarding concerns about the sheriff's office automated license plate reader program and its compliance with state law, as well as discussions on public education funding and school support. Additionally, the County Manager provided an overview of the proposed fiscal year 2027 budget, detailing general fund allocations and property tax revenue projections.