Business Personal Property Appraiser

An employee in this class is responsible for checking a variety of records and following various procedures to assure that all personal property has been listed and assessed according to the NC General Statutes, and that County policies and procedures have been followed. The employee works to appraise and assure listing of business personal property, farm accounts, airplanes, registered and unregistered motor vehicles. Work also includes defending valuations, answering questions and handling public contact functions in the office, assisting in preparing and mailing tax bills, conducting audits of business personal property, and updating records accordingly. Work involves public contact and may involve controversial and appealable decisions. Work requires independent judgment and initiative. Work is performed under the supervision of the Personal Property Supervisor and is reviewed through conferences, use of work records, reports and documents, and feedback from citizens.

Duties and Responsibilities/Knowledge, Skills, and Abilities

Appraises business personal property, farm machinery, airplanes, mobile homes and boats; answers questions from owners about values applied.
Compares listing forms to prior years and enters acquisitions and deletions, cost, cost index, depreciation, and year purchased; assists new businesses with listing property; sends letters to non-listers.
Works with the motor vehicle billing and information systems to compare DMV data to County’s vehicle listings and determine unlisted vehicles; lists and appraises International Registration Plan vehicles & Permanent Tag vehicles; assists taxpayers with motor vehicle inquiries and complaints; hears valuation appeals and corrections and processes and approves adjustments, as releases or refunds.
Reviews, processes, and approves or denies Elderly/Disabled and Disabled Veteran Exclusion applications; reviews existing exclusions annually and sends out requalification or denial letters to taxpayers.
Assists owners and business owners with listing forms and processes; assesses penalties for late forms; ensures that forms are processed, and data is entered accurately into the systems.
Administers business personal property assessment program; maintains computerized depreciation schedules; prints and mails assessment notices and bills.
Calculates bills for discovered property and generates bills.
Works with the Tax Assessor Supervisor on controversial issues and valuation problems.
Trains and oversees new Tax Customer Service Representatives and Business Personal Property Appraisers.
Troubleshoots software issues and works with vendors to resolve them.

Additional Job Duties
Assists public with variety of questions and information requested from the office.
Assists Tax Assessor Supervisor and tax staff clerks with listing during listing season.
Performs related duties as required.

Knowledge, Skills, and Abilities
Considerable knowledge of the laws and standards for appraising business personal property.
Considerable knowledge of personal property appraisal methods and techniques.
Considerable knowledge of current equipment and inventory costs including machinery and vehicles.
General knowledge of accounting practices and principles.
General knowledge of the geographic layout of the County.
Working knowledge of computer operations to support the business personal property and tax billing systems.
General knowledge of the laws, rules, and regulations regarding tax assessment and appraisal and county tax policies.
Ability to make computations accurately and rapidly.
Ability to deal courteously and tactfully with the public and explain tax valuation processes and assessment criteria.
Ability to establish and maintain effective working relationships with business owners, industrial officials, co-workers, and the general public.
Ability to understand and use various computer applications in the appraisal process and data base applications.
Ability to analyze factors influencing the value of business personal property and exercise judgment in the determination of values.
Ability to generate and document required records and reports.

$45,993.00 - $48,293.00 Annually

Desirable Education and Experience

Associate degree in business, accounting or related field and moderate experience in tax listing and customer service work; or equivalent combination of education and experience.

Other Information