SENIOR PERSONAL PROPERTY APPRAISER (BUSINESS)

Durham County Government employs approximately 1,900 employees that work towards providing needed services throughout the community. With a wide array of services, Durham County Government is at the heart of a rapidly growing and diverse area offering residents, employees and visitors exciting opportunities to live, work, grow and play. For more information about Durham County Government, visit www.dconc.gov.

GENERAL DESCRIPTION:

The work performed includes responsible technical work in the Tax Administration department in appraising business personal property for assessment purposes.

Work is performed under general supervision.

DUTIES AND RESPONSIBILITIES:

• Assists taxpayers, business owners, accountants and others in completing listings; prepares and maintains roster of new listings and associated reports and records; amends tax rolls

• Conducts desk audit review of business records such as depreciation schedules, tax returns, lease agreement and balance sheets to ensure compliance with applicable tax laws

• Ensures all businesses and personal property within the tax jurisdiction are listed for taxation; determines correct value and applicable penalties as needed per NC General Statutes

• Appraises business personal property using cost approach to value based on industry accepted standards

• Determines level of additional physical depreciation to business personal property

• Collaborates with Commercial Appraisers on Real Property versus Business Personal Property issues

• Prepares adjustments/refunds to correct assessment of business personal property, corrects tangible and computer records as appropriate

• Receives appeals regarding valuation of business personal property

• Makes recommendations to Board of Equalization and Review and defends value

• Represents the County before the State Property Tax Commission

• Determines appropriate depreciation schedules

• Receives, verifies, grants, and keys extension requests

• Researches and adjusts tax bills

• Provides assistance to tax staff and public

• Keeps abreast of local personal property trends and modern appraisal methods and techniques

• Performs other duties as assigned

OTHER DUTIES MAY INCLUDE:

• Assist with customer service in peak periods

• Participate in meetings, workshops that assist citizens with programs for taxation

• Assist with Departmental Document Scanning processes

• Assist County with Damage Assessment or Emergency Management Call Center if necessary

KNOWLEDGE, SKILLS AND ABILITIES:

• Knowledge of the principles and practices of personal property appraising for tax assessment purposes

• Knowledge of the N.C. Machinery Act and county tax policies

• Knowledge of geographical areas and subdivisions of the county

• Knowledge of standard office methods and procedures, business English, spelling, arithmetic and office management

• Ability to perform a large volume of detailed work with a high degree of accuracy

• Ability to establish and maintain effective working relationships with associates, subordinates, co-workers and the general public

MINIMUM EDUCATION AND EXPERIENCE REQUIREMENTS:

Any combination of education and experience equivalent to an Associate degree and one year of experience in tax, accounting or an equivalent combination of education and experience.

CERTIFICATION, LICENSE AND SPECIAL REQUIREMENTS:

• Possession of a valid driver's license issued by the State of North Carolina and an acceptable driving record

• NC Department of Revenue Personal Property Appraiser Certification within two (2) years of employment if assigned to the Audit/Compliance Business Personal Property Division

• NC Department of Revenue Real Property Appraiser Certification within two (2) years of employment if assigned to the Audit/Compliance Business Personal Property Division

• NC Association of Assessing Officers Personal Property Appraiser Certification within one (1) year of eligibility, if assigned to the Audit/Compliance Business Personal Property Division

Durham County Government is an Equal Opportunity Employer