Union County Pennsylvania Property Tax Records
Union County property tax records cover parcels across a compact but active county in central Pennsylvania. Lewisburg serves as the county seat and is home to Bucknell University, one of the region's most recognized institutions. The Union County Assessment Office lists, appraises, assesses, and collects data on all real and personal property for ad valorem tax purposes. Online GIS maps and property search tools make it straightforward to locate parcel information, ownership history, and assessed values for any property in Union County.
Union County Quick Facts
Union County Assessment Office Overview
The Union County Assessment Office is located at the Union County Courthouse, 103 South Second Street, Lewisburg, PA 17837. The main phone number is (570) 524-8611, and the fax number is (570) 524-8619. Full details about the Assessment Office, including access to GIS maps and property records, are available at unioncopa.org. The office is responsible for listing, appraising, and assessing all real and personal property in the county for ad valorem tax purposes.
Ad valorem taxation means that property taxes are levied based on the value of the property. The Assessment Office's job is to establish that value for every parcel in the county, ensuring that each owner pays a fair share relative to the assessed value of their property. The office maintains records for residential homes, commercial buildings, agricultural land, and other property types throughout Union County. GIS mapping tools on the county website allow anyone to view parcel boundaries, ownership data, and assessment details online without visiting the courthouse.
| Office | Union County Assessment Office |
|---|---|
| Address | 103 South Second St., Lewisburg, PA 17837 |
| Phone | (570) 524-8611 |
| Fax | (570) 524-8619 |
| Website | unioncopa.org |
| Search Tools | GIS Maps, Property Records Online |
Note: The Assessment Office is housed in the Union County Courthouse in downtown Lewisburg, which also contains most other county government offices, making it efficient to handle multiple county business matters in a single visit.
Searching Union County Property Tax Records Online
Union County's GIS mapping system is the primary tool for accessing property tax records online. Through the county website at unioncopa.org, users can search for parcels by address, owner name, or parcel identification number. The GIS map displays parcel boundaries overlaid on aerial photography, giving a clear visual reference for any property in the county. Assessment data, ownership information, and in many cases sales history are linked directly to each parcel in the map interface.
For in-person research, the Assessment Office at 103 South Second Street is open during regular business hours. Staff can assist with questions about assessed values, explain how a specific property was assessed, and provide property record cards. Large or specialized requests may require additional time. Pennsylvania's Right-to-Know Law guarantees public access to property records, so formal requests are available as a fallback if standard access does not provide what you need.
The PA Consolidated Statutes set out the legal requirements for public access to assessment records statewide. Union County's online tools exceed the minimum requirements by making property data available around the clock through the GIS system.
Union County Property Assessment and Base Year System
Like all Pennsylvania counties, Union County uses a base year system for property assessment. Under this system, all properties are assessed at a percentage of their market value as of the base year. Assessed values do not automatically update each year to reflect changing market conditions. They remain fixed at the base year level until the county conducts a countywide reassessment. The State Tax Equalization Board publishes the common level ratio for each county annually, reflecting the relationship between current market values and the base year assessed values.
New construction and substantial improvements are assessed when they are substantially complete. The value of new buildings or additions is estimated based on the base year and added to the assessment rolls. Property owners receive a notice of the new or changed assessment. Parcels that are split, combined, or changed in use are updated accordingly. The common level ratio plays an important role in assessment appeals, as it establishes the expected relationship between an assessed value and current market value for purposes of comparing Union County properties.
For Union County's academic and institutional properties, special assessment rules may apply under Pennsylvania law. Properties owned by nonprofit organizations, including educational institutions like Bucknell University, may qualify for exemptions under applicable statutes. The Assessment Office can advise on the status of specific parcels.
Note: Properties that are tax-exempt are still listed in the Assessment Office's records, even though they do not generate tax revenue, providing a complete picture of all real estate in Union County.
Union County Property Tax Assessment Appeals
Union County property owners who disagree with their assessed value have the right to appeal before the Board of Assessment Appeals. The process begins with a written appeal filed with the Assessment Office by the annual deadline. The Board schedules a hearing, at which the property owner presents evidence supporting a different value. The Board issues a written decision, which can affirm, increase, or reduce the assessment.
Evidence matters enormously in an appeal. Comparable sales from near the base year, an independent certified appraisal, and documentation of property defects or special conditions all strengthen a case for a lower assessment. The State Tax Equalization Board's published common level ratio provides an objective benchmark: if a property's assessed-to-market ratio is significantly higher than the county ratio, that gap supports a reduction. Property owners should document their evidence carefully before the hearing date.
If the Board's decision is unsatisfactory, further appeal to the Union County Court of Common Pleas is available. Title 72 of the PA Consolidated Statutes governs the assessment appeal process statewide. Pennsylvania's Uniformity Clause provides a constitutional ground for challenging assessments applied inconsistently across similar properties within the same county.
Property Tax Relief for Union County Owners
Union County property owners may qualify for several relief programs that reduce their property tax liability. The Pennsylvania Property Tax/Rent Rebate program, administered by the PA Department of Revenue, provides annual rebates to eligible seniors aged 65 and older, surviving spouses aged 50 and older, and disabled individuals aged 18 and older. The rebate amount depends on income and is funded through state lottery revenue. Applications must be filed annually with the Department of Revenue.
The Homestead Exclusion under Act 72 of 2004 allows school districts in Union County to reduce the taxable assessed value of a primary residence. Owners must apply through the Assessment Office to designate their property as a homestead. The Farmstead Exclusion extends comparable relief to qualifying agricultural buildings on farm properties. Both programs require a one-time application, and eligibility is tied to primary residency for the Homestead program.
Clean and Green, enacted under Act 319 of 1974, provides preferential assessment for qualifying agricultural, agricultural reserve, and forest reserve land. A parcel must contain at least 10 contiguous acres or be capable of generating at least $2,000 annually from agricultural use. The program significantly reduces the tax burden on qualifying rural land by assessing it at use value rather than market value. If the land is later converted to a non-qualifying use, rollback taxes apply for the prior seven years.
Pennsylvania's consolidated statutes include detailed provisions governing county assessment, tax relief, and homestead programs.
Reviewing the relevant statutory provisions helps Union County property owners understand the rules that apply to their assessments and relief program eligibility.
What Union County Property Tax Records Include
Union County property tax records document the key characteristics, ownership, and assessed value of every parcel in the county. Each record typically includes the owner's name and mailing address, the property's physical location, the parcel identification number, land area, building type and size, and the current assessed value. Sales data, where available, shows the price and date of recent transactions involving the parcel. These records serve as the foundation for calculating the property tax owed to Union County, its municipalities, and school districts.
Property record cards are the detailed documents underlying each parcel's assessment. They record field-verified information about the property's physical characteristics, including lot dimensions, building age, construction type, number of rooms, and condition. Assessors use this data, along with comparable sales information, to establish and maintain assessed values. Property owners are entitled to review their own property record card and to request corrections if they believe it contains errors. Errors in the record card can lead to over-assessment and are a common basis for successful appeals.
The Pennsylvania Department of Education publishes data on school district funding, much of which flows from local property taxes in Union County and across the state.
Understanding how school tax revenues are tied to property assessments helps Union County property owners see the full context of their annual tax bills.
Union County Recorder of Deeds and Tax Claim Bureau
The Union County Recorder of Deeds maintains the official public record of all real estate instruments in the county. Deeds, mortgages, satisfactions, and liens are recorded, indexed, and preserved here. The Recorder's index documents the ownership history of every parcel in Union County, from the earliest recorded conveyances to the most recent transactions. These records are public under Pennsylvania's Right-to-Know Law and are essential for title searches, ownership verification, and lien research.
The Tax Claim Bureau handles delinquent property taxes in Union County. When taxes go unpaid, the Bureau pursues collection through notices, liens, and, ultimately, tax sales. Upset sales and judicial sales are the two main mechanisms for disposing of tax-delinquent properties. Anyone considering purchasing a property at a Union County tax sale should research the parcel's records at both the Assessment Office and the Recorder of Deeds to understand the full scope of any encumbrances and the property's assessed value.
The Pennsylvania Department of Community and Economic Development provides resources and oversight related to county tax administration, including guidance on delinquent tax collection and tax sale procedures. The Office of Open Records can assist if access to any of these county records is disputed.
Nearby Counties
Union County is surrounded by five central Pennsylvania counties, each maintaining its own assessment office and property tax records.