Business Personal Property Assessor

County of Culpeper; Culpeper (VA); On-site; USD 65,000 - 90,000; Full time

Job summary

The County of Culpeper seeks a Commissioner of the Revenue to lead the assessment of business personal property, apply local tax laws, and ensure accurate tax bill data. The role emphasizes confidentiality, data integrity, and excellent customer service in handling complex inquiries.

Qualifications include an associate degree in accounting and strong knowledge of GAAP, with experience in property taxation and office software.

Qualifications

• Associate's degree in accounting or related field required plus strong mathematical ability.
• Experience with property assessment/taxation is preferred.
• Proficient in GAAP and office software; ability to handle confidential information.

Responsibilities

• Serve as Customer Service Representative handling inquiries in person, by phone, and in writing.
• Determine value of personal property and apply appropriate tax rules and exemptions.
• Maintain assessment databases and prepare documents for records retention.
• Research and respond to complex taxpayer inquiries and prepare written reports.
• Train new staff and coordinate with other agencies on property tax matters.

Skills

GAAP knowledge

Customer service

Office administration

Data entry

Excel proficiency

Written and verbal communication

Independent judgement

Education

Associate's degree in accounting or related field

Tools

Excel

Word

PowerPoint

Outlook

Job description

The Commissioner of the Revenue serves as the chief assessing officer for local governments. Responsible for generating revenue for the County and Town of Culpeper by ascertaining all personal property subject to taxation, determining the owner thereof, establishing the fair and equitable value of property in accordance with state and local law, combining the value of property with tax rates adopted annually by County and Town governments, and producing property tax assessment books and tax bill data for dissemination to Treasurers for tax collection purposes. Performs professional, technical and administrative work related to ad valorem taxation, local option taxes and state income tax. Administers tax relief, tax exemption and tax incentive programs mandated by Federal Government, VA Constitution, VA State Code and/or County and Town Code. Responsible for enforcing compliance, collection and receipting of payments, providing extensive customer service and protecting taxpayer confidentiality.

ESSENTIAL JOB FUNCTIONS

• Serve as Customer Service Representative; communicate directly with citizens, business owners, and legal representation; research and respond to routine and highly technical and complex taxpayer inquiries, in person, via phone and in writing
• Comprehensive knowledge of the assessment of all classes of personal property
• Discover all Tangible Business Personal Property and Machinery & Tools subject to assessment and taxation using all means available such as DMV, DWR, FAA, GIS, Google Earth, DPOR, SCC, UCC reports, Real Estate, Income Tax forms and schedules, Town Business License, Chamber of Commerce, Leasing Companies, County registrations and Returns of Business Personal Property and Machinery & Tools, Newspaper, Facebook and field work/canvassing when necessary
• Maintain comprehensive knowledge of historical and current state and local code regarding the assessment of tangible business personal, manufacturing and processing property
• Maintain comprehensive knowledge of Tax Commissioner Rulings, Attorney General Opinions, court cases and Supreme Court Rulings with respect to business tangible property assessment and local option tax assessment
• Determine the value of Business Personal Property in accordance with state & local code, using a percentage or percentages of original cost
• Perform research to develop market analysis to provide for fair & equitable value of business property where no original cost exists, using sales and comparable approach to valuing property
• Perform complex mathematical equations; extensive data entry; analyzes documentation; exercises judgement under general supervision
• Maintain current and historical assessment database; create and maintain complete, accurate and organized records, paper and electronic, using excel spreadsheets and software programs
• Determine eligibility of business owned/leased/used vehicles in accordance with the state Personal Property Tax Relief program
• Submit formal requests for original records from vehicle title and registration agencies, in state and out of state
• Submit formal requests for Income Tax records from the Department of Taxation
• Prepare and disseminate discovery letters to businesses to determine ownership, existence & situs of property subject to taxation
• Maintain current mailing addresses using Business Registration, state and local department/agency data, NCOA reports, Town Business License, Chamber membership, SCC, DPOR, other resources available
• Work queries in order to maintain accuracy & integrity of assessment data
• Perform desk audits to enforce compliance; research, analyze documentation and data; calculate adjustments; prepare exoneration of assessments in excess of proper amount; prepare statutory assessments for businesses who are in non-compliance; document adjustments
• Maintain comprehensive knowledge of the exemption of tangible business personal property based on classification or designation as determined by the Code of VA or local County/Town determination
• Make determinations on non-formal appeals based on ownership, situs for taxation, condition, use and classification of property
• Serve as liaison between the office and other local, state and non-state agencies/assessment departments to research, discover, validate and defend business property assessment and/or to avoid duplicate assessment and taxation
• Work in conjunction with the County Economic Development to facilitate participation, eligibility, and the assessment/taxation of property subject to the Investment Incentive and Tech Credit Programs
• Train new employees in the assessment of business tangible personal property
• Prepare documents and files for electronic and manual input into an automated document imaging and retention system
• US Postal Service mail processing
• Adhere to strict confidentiality of taxpayer information in accordance with the VA Code Section 58.1-3
• Complete new user and annual training mandated by the Department of Taxation in order to maintain use of programs
• Attend assessment and taxation training in person and online

NON-ESSENTIAL FUNCTIONS

• Perform other related duties as required
• Participate in the University of Virginia Weldon Cooper Center for Public Service and the School of Continuing & Professional Studies which includes further job-relates training, classes, conferences, etc.

KNOWLEDGE, SKILLS, ABILITIES & OTHER REQUIREMENTS

• Ability to train co-workers
• Comprehensive knowledge of Generally Accepted Accounting Principles (GAAP)
• Skilled in office administration practices
• Skilled in various software including Word, Excel, PowerPoint, Outlook, etc.
• Ability to operate various office equipment such as fax, phone, computer, calculator, etc.
• Excellent interpersonal skills and ability to work in a team environment
• Ability to meet various deadlines
• Ability to use independent judgement and work with little direct supervision
• Ability to exercise tact and discretion in handling confidential information
• Ability to type and perform data entry accurately and with appropriate speed
• Ability to research, analyze and assemble documentation and make clear and concise written reports
• Ability to exercise considerable tact and courtesy when communicating with municipal, state and federal officials and the general public

MINIMAL QUALIFICATIONS & EXPERIENCE

Any combination of education and experience equivalent to an associate’s degree from an accredited college or university with major coursework in accounting, business administration or related field supplemented by 2 years of previous work experience requiring strong mathematical ability, oral and written communication proficiency, considerable computer assessment software knowledge, and extensive in-person customer service. Minimum one (1) year experience in local/state government property assessment and taxation is preferred.

SPECIAL REQUIREMENTS

Must obtain satisfactory results of criminal history background check

WORKING CONDITIONS

Essential functions are regularly performed in an office setting.

PHYSICAL DEMANDS

This position classifies the physical exertion requirements as moderate. Tasks typically involve some combination of stooping, kneeling, crouching, and crawling, and which may involve some lifting, carrying, pushing and/or pulling of objects and materials of moderate weight (12-20 pounds).

Disclaimer

This above information on this description has been designed to indicate the general nature and level of work performance by employees within this classification. It is not designed to contain or be interpreted as a comprehensive inventory of all duties, responsibilities and qualifications as required of employees assigned to this job.

In compliance with the Americans with Disabilities Act, Culpeper County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer.

General Sign-off

The employee is expected to adhere to all County policies and to act as a role model in the adherence to the policies.

The above information in this description has been designed to indicate the general nature and level of work performance by employees within this classification. It is not designed to contain or be interpreted as a comprehensive inventory of all duties, responsibilities, and qualifications as required of employees assigned to this job.

Culpeper County is an Equal Opportunity Employer. In compliance with the Americans with Disabilities Act, Culpeper County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer.