Who sets tax rates?

The amount of your bill depends on two factors. The first is the assessed value of your property, which is the Assessor’s job. The second is the tax rate, expressed as dollars per hundred, for each taxing entity in which the property is located. This rate is set by the budgets of taxing entities (i.e. county, municipalities, and school boards) in which the property is located. The Union County Board of Taxation then strikes the tax rate from the total amount of taxes needed to be collected.