Union County was created on Dec. 3, 1832, and is governed by a sole County Commissioner, who is elected county-wide and serves a four-year term. The Commissioner serves on a full-time basis and supervises all non-elected County Departments.  In 2007 there are 200+ employees of Union County. The Union County Commissioner is Lamar Paris, who is responsible for the administration of a $15-million budget.  The Union County Courthouse is occupying a new $6-million expansion and renovation..

County Department Heads are: 

For more information on Union County Government and Departments visit www.unioncounty.gov.

City Department Heads are:

 The County Commissioner and the City Council hold regular meetings as follows:

In 2002 there were 10,303 active voters registered in Union County.  55% of the registered voters voted in the Governor's election, which was 37.9% of the voting age population..

Union County Historical Society operates a Museum in the "Old" Courthouse. 
 Concerts are given in the Courtroom on Fridays during the season.

Blairsville and Union County have 100% Freeport. This means that all three classes of manufacturing inventories held in factories and warehouses in Union County are 100% exempt from Blairsville and Union County ad-valorum taxes. This is a local incentive approved by the voters 8/9/88 by Union County and 11/8/88 by the City of Blairsville and available to all manufacturers and many warehouses.

For a site located within one of the tax districts of Union County, the combined 2006 ad valorum property tax rates were as follows:

An industrial property outside the City valued at 100% by the Union County Tax Assessor at $1-million would pay $5,720 in property taxes. A residential home worth $100,000 would pay $572 in property taxes.

All real property is valued by a County Board of Tax Assessors and undergoes a complete re-valuation each year.   The Union County Total Tax Digest Value (the value of all property in Union County) was $778,165,846 in 2005.

Georgia law provides a $10,000 homestead exemption for all owner-occupied housing from all county and school district taxes. In addition, there are additional exemptions based on income for homeowners aged 62 and over of various amounts. There is a $25,000 homestead exemption for disabled veterans.

In Union County, machinery, equipment and other personal property is taxed on 40% of the depreciated value of the item. The following schedule of depreciation is applied:

After the last year, machinery and equipment retains a 30% residual value and is assessed at 40% of that value until sold or scrapped. Industrial equipment may receive a lower valuation after meeting with the Union County Tax Assessors.

While the maximum State Corporate Income Tax is 6%, since Georgia income tax is deductible from Federal Income Taxes, the overall effective rate of the tax is only about 4%. With only a few minor exceptions, Georgia follows the Federal income tax rules in determining a corporation's net income that will be taxable in Georgia.

An advantage is that Georgia did not adopt the Federal 20% Corporate Alternative Minimum Tax system. There is also an election for the corporation to adopt depreciation deductions allowed for Federal income tax purposes instead of the depreciation deductions previously allowed for Georgia income tax purposes during the tax year the depreciated property was placed in service.

The maximum individual rate is also 6%. The standard deductions for 2005 were:

Single taxpayers and Heads-of-Households = $2,300
Married filing separate returns = $1,500
Married filing joint return = $3,000

The total sales tax collected in Union County is 7%.

Based on recent SPLOST (1%) sales tax collections, Retail Sales in Union County have been as follows:

Georgia's unemployment insurance law is the "Employment Security Law", which is administered by the Georgia Department of Labor. The tax rate for new employers is 2.7% imposed on the first $8,500 of wages paid to each employee in a calendar year. After that, a tax rate is computed annually based on the unemployment experience of the company.  This tax rate can decrease as low as 0.00% for companies which have established favorable records.

Timely paid state contributions will result in a 5.4% credit against the FUTA unemployment tax due the Federal Government.  Georgia has the second most solvent unemployment insurance trust fund and the lowest unemployment insurance tax rates in the Southeast.  The maximum weekly unemployment benefit in Fiscal 2006-2007 was $320 for 26 weeks, one of the nation's lowest.

The annual corporate franchise tax in Georgia is computed on net worth and ranges from a minimum of $10 to a maximum of $5,000 for a company with more than $22-million of net worth. A company with $4-million of net worth would pay about $1,000.

A tax is imposed on cash, receivables, patents and copyrights at the rate of $0.10 per $1,000 and on stocks and bonds at the rate of $1 per $1,000, held on January 1 of each year.

The most important incentive Blairsville and Union County can offer is a "favorable business environment" at the beginning of your operations, without your Company having to eventually bear the economic burden of higher taxes in order for the community to provide costly incentives to companies who follow you into the County.  Union County local County and school taxes are the 2nd lowest in Georgia.

This is one of our most important incentives.  See Utilities, Electric.

Because Union County is positioned in Tier 3 of the Job Tax Credit Program and is a member of a Joint Development Authority, manufacturers and some other businesses can receive a $1,750 job tax credit per employee off their corporate Georgia income taxes. A minimum of 15 new jobs must be created.

Credits are allowed for each full-time employee job for five years beginning with years two through six after the creation of the job. The credit cannot be more than 50% of the taxpayer's total state income tax liability for that taxable year. A credit claimed but not used in any taxable year may be carried forward for 10 years from the close of the taxable year in which the qualified jobs were established.

The BEST Program grants an enterprise that starts-up or expands a manufacturing facility in Union County, a state income tax credit of One (1) percent of the amount spent to build or expand the facility. The company must choose between the Job Tax Credit or the Investment Tax Credit.

An alternate investment tax credit is available for large projects only. For a $10-million minimum investment in Union County there is a 8% tax credit off Georgia Income Taxes.

Employers who provide child care, or contract with a child care facility, for employees are eligible for a state income tax credit of up to 50% of the direct costs of that care, with a 5 year carry forward.

Manufacturing machinery and equipment purchases/leases are 100% sales/use tax exempt if they go toward new, replacement or upgraded machinery which is "directly used" in product manufacturing. No increase in production capacity is required.

Equipment used directly for the handling and movement of tangible personal property in a new or expanding warehouse or distribution facility worth an additional $10-million or more is exempt from sales taxes.

Georgia law provides certain exemptions from ad valorum property tax for air/water pollution control equipment.

Electricity purchased for the direct use in manufacturing a product (Electricity used as a raw material) will be exempt from sales taxes when the total cost of the electricity makes up 50% or more of all the materials used in making the product.

A manufacturing project will likely qualify for State and Federally tax-exempt industrial development revenue bond ("IDB") financing. The Union County Development Authority will serve as a conduit for IDB's which should bear interest rates considerably below the Prime Rate, since the interest is exempt from Georgia income Tax, and from Federal Income Tax if the company:

The U. S. Dept. of Commerce, Economic Development Administration (EDA) includes Union County among its AREA DISTRESS listings as being eligible for Grants up to 50% of a project due to low Per Capita Income.  An additional 10% is allowed because we are served by the Georgia Mountains Regional Development Center, giving a total of 60%.

Police protection within Union County, outside the City of Blairsville, is provided by the Union County Sheriff's Office, with a staff of 16 officers and 5 jailers to provide regular patrols to all parts of the County. There are 17 police vehicles. Union County participates in a computerized state and area communication system.

The City of Blairsville provides protection inside the city limits with a police staff of seven uniformed officers and 4 patrol cars.

The three counties in the "Top of Georgia" area enjoy a relatively crime-free environment. A comparison of the number of Arrests For Crimes comparing Fannin, Towns, and Union Counties to Atlanta's Fulton County are shown below for 2001:

Union County Fire Department along with Union General Hospital offers Fire Safety courses for toddler through golden-agers along with First Aid, CPR, Industrial Fire Safety and Fire Extinguisher Use classes. Fire Chief is Charles Worden.

Union County is served by the Union County Emergency Management Agency with Charles Worden, of the Union County Fire Department serving as EMA Director. It coordinates rescue operations during any disaster. The rescue squad is certified by the State of Georgia and all staff personnel receive state certification from the Federal Emergency Management Agency and the Georgia Emergency Management Agency.

The Union County Emergency Management Agency is capable of assisting the police force during emergencies with the help of trained volunteer auxiliary police, firemen and volunteer firemen.

Union General Hospital EMS, provides 24 hour county-wide emergency medical ambulance service. This service is licensed as an advanced life support unit. A staff of 18 intermediate emergency medical technicians and 10 paramedics (all are certified nationally) serve the needs of Union County. There are 6 ambulances located at the Union General Hospital. One Medi-vac Air ambulance is stationed at Union General Hospital.  Six other helicopter ambulances are available from Atlanta and Chattanooga.

Provided privately under contract to the county by Appalachian Waste Systems, LLC.   See under Utilities.

Union County operates an animal control department, with responsibilities of reducing stray pets in the county.  Phone is 706-439-6052.  For information on pets available for adoption:  
 www.petfinder.org/pet.cgi?action=1&pet.Shelterid=GA98&preview=1

There is no zoning of property in Union County. There is a Union County Planning Commission to recommend County planning actions to the County Commissioner.

Regional planning and development functions for a 12-county area are provided by the staff of the Georgia Mountains Regional Development Center at Gainesville, 53 miles south, which provides regional planning and extensive assistance and guidance to local governments.

The University of Georgia Small Business Development Center (SBDC) Gainesville office offers professional consultants to provide management and technical assistance to business owners and prospective entrepreneurs. Consultants regularly visit and assist companies on-site. Help can include financial analysis, market strategy creation, procurement assistance and export assistance and business plan development. SBDC Consultants who serve Union County include: Ron Simmons or Paul Kreager, phone (770) 531-5681.

The Union County Recreation Department provides recreation and leisure activities for citizens of all ages. In 2001 this Department had revenues from golf, athletic programs, swimming and other activities of $529,145. Expenses totaled $506,526, plus $319,032 in interest. Union County provided recreation funds of $296,413. There are 11 full-time employees and 11 part-time employees, depending on the season and the sports activity.

A full description of the programs and facilities of the Recreation Department are shown in the section on Quality of Life.

Created in March 6, 1974 as a local Development Authority in accordance with Georgia state law, the Development Authority of Union County works to attract new industry and expand existing industry in the county. Its nine members meet quarterly on the second Wednesday of each quarter, or in called meetings, as necessary, to report on projects, plan strategy, consider inducement resolutions for new industries, and to acquire and develop commercial or industrial buildings, industrial sites and industrial parks.

The Union County Development Authority maintains an office at 100 Hunt-Martin Street in Blairsville with a full-time experienced Executive Director, Tom Murphy, who also serves as Secretary.  UCDA mailing address is:  P. O. Box 801, Blairsville, GA 30514-0801.  Office phone number and FAX number is (706) 745-4500.  E-mail to:  mitch@ucda.net

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Members of the Union County Development Authority board are appointed by the Union County Commissioner and serve a 4-year term, or until replaced or reappointed. They include:

A local county or city government is permitted to support its Development Authority by dedicating the proceeds of an ad valorem tax to the Authority (up to 1 mill for counties and up to 3 mills for cities). Other support can include proceeds from a local hotel-motel tax and/or providing the Development Authority with property to be used for a proper public purpose. Some of this support may be "passed-through" indirectly to a project.

UCDA works closely with its Economic Development Allies in its job of attracting jobs to the Blairsville and Union County area:

    Georgia Department of Economic Development:  www.georgia.org
    Tennessee Valley Authority - Economic Development - Chattanooga office, Steven Moore 
        www.tva.gov/econdev/ind_dev_exp/index.htm
    SouthEast Industrial Development Association - Chattanooga office, Mike Stitt    www.seida.org

JOINT DEVELOPMENT AUTHORITY OF FANNIN COUNTY, TOWNS COUNTY, AND UNION COUNTY

The joint 3-county Development Authority, consisting of three members from each county, appointed by their County Commission, meets quarterly (no set meeting date) at alternating locations to plan and report on development activities in each county.  Kristen Gunia of the Fannin County Industrial Development Authority serves as Secretary.  Mailing address is:  3990 Appalachian Highway, Blue Ridge, GA 30513.  The Joint Development Authority has no funding.

Members continue to serve past the end of their term until a new member is named.