Job Summary 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.
Job Functions
Essential Job Functions
- Serve as Customer Service Representative; communicates 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
- Collection of Tax, over counter, via mail (income, estimated income, food & beverage)
- Discover all Personal Property subject to assessment and taxation using all means available such as DMV, DWR, FAA, GIS, Google Earth, SCC, UCC, Real Estate, Income Tax Forms and Schedules, Town Business License, Chamber of Commerce, Leasing Companies, Reporting Forms, Newspapers, Wills and field work/canvassing when necessary
- Maintain comprehensive knowledge of historical and current state and local code regarding the assessment of personal property
- Maintain familiarity of Tax Commissioner Rulings, Attorney General Opinions, court cases and Supreme Court Rulings with respect to property assessment, local option tax, relief and exemption programs
- Determine the value of Personal Property in accordance with state & local code using recognized pricing guides or assessment methodologies developed by office
- Perform research to develop market analysis to provide for fair & equitable value of property where no guide exists, using cost, sales and comparable approach to valuing property
- Perform complex mathematical equations; extensive data entry; analyzes documentation and exercises judgement under general supervision
- Maintain current and historical assessment database; create and maintain complete, accurate and organized records, paper and electronically, using software programs
- Administer the state Veterans Personal Property Exemption program by assisting in completing requests for documentation; reviewing documentation; making determinations based on documentation
- Administer the state Personal Property Tax Relief program, reviews Federal forms and schedules to determine eligibility
- Administer The Federal Servicemembers Civil Relief Act (SCRA)
- Submit formal requests for original records from vehicle title and registration agencies, in state and out of state
- Prepare and disseminate discovery letters to property owners to verify situs of property for taxation
- Maintain current mailing addresses using state and local department/agency data, general public reporting, NCOA reports and 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; generate supplements and exonerations; document adjustments
- Make determinations on non-formal appeals based on ownership, situs for taxation, condition of property, mileage, 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 property assessments and/or to avoid duplicate assessment and taxation
- Prepare documents and files for electronic and manual input into an automated document imaging and retention system
- US Postal Service mail processing
- Assist with the administration of all local tax, relief and exemption programs adopted by the County and Town governments
- 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.
Qualifications
KNOWLEDGE, SKILLS, ABILITIES & OTHER REQUIREMENTS
- Basic accounting principles
- Skilled in office administration practices
- Knowledge of 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 high school diploma supplemented by a minimum of I year previous work experience requiring strong mathematical ability, oral and written communication proficiency, considerable computer software knowledge and in-person customer service.
Special Requirements
- Must obtain satisfactory results of criminal history background check
Working Conditions & Disclaimer
WORKING CONDITIONS
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.
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.
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 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.
County Of Culpeper Benefits
- Full-time employees have access to a wide variety of benefits, including medical, dental, retirement, life insurance, optional life and disability insurance plans, flexible spending accounts, and a deferred compensation program.
- RETIREMENT As a condition of full-time employment, each individual is enrolled in a retirement plan with the Virginia Retirement System that provides a monthly benefit to all retirees for life. VRS Plans 1 and 2 and the VRS Enhanced Hazardous Duty plans are defined benefit plans. The VRS Hybrid plan consists of both a defined benefit plan and a defined contribution plan.
- LIFE INSURANCE The County of Culpeper provides a basic life insurance plan for all eligible employees. The coverage amount is an employee's annual salary, rounded up to the next highest thousand, then multiplied by 2. The County pays 100% of the cost of this benefit. Additional coverage may be purchased.
- MEDICAL INSURANCE The County offers two (2) medical plans: an HMO & an HSA.
- DENTAL INSURANCE The County offers three comprehensive dental plans for employees and their eligible dependents.
- HOLIDAY/VACATION/SICK ACCRUALS The County follows the state calendar for paid holidays. Vacation and sick accrual depend on the agency, office, or department in which an individual is employed.
- PAY FOR PERFORMANCE The County currently utilizes a merit pay system to determine employee salary increases. This does not apply to Culpeper Human Services.
- SHORT TERM DISABILITY The County offers basic income protection in the event an employee is unable to perform the essential functions of his or her position. The County pays for this coverage for all VRS members.
- LONG TERM DISABILITY The County also offers additional income protection that will continue beyond the short term disability period until an employee is able to return to work or reaches retirement age. This coverage is provided for a nominal cost to employees covered under VRS Plans 1 and 2 and the VRS Enhanced Hazardous Duty plan. This coverage is provided at no cost to all employees covered under the VRS Hybrid plan.
- VOLUNTARY INSURANCE PROGRAM The County offers voluntary insurance programs through a variety of insurance carriers. These include: Accident Plan, Cancer Plan, Whole Life Insurance, Critical Illness Plans.
- FLEXIBLE SPENDING ACCOUNT The County offers a Flexible Spending Account (FSA) that allows employees to set aside up to $2,500 annually, on a pre-tax basis via payroll deductions, to pay for eligible medical, dental, or vision expenses. The IRS regulates this program and runs concurrently with the benefit plan year.
- DEPENDENT CARE ASSISTANCE PROGRAM The County offers a Dependent Care Assistance Program that allows employees to set aside up to $5,000 annually, on a pre-tax basis via payroll deductions, to pay eligible dependent care expenses. The IRS regulates this program and runs concurrently with the benefit plan year. Open enrollment is held annually.
- DEFERRED COMPENSATION The County offers a 457 as another alternative to set aside money for retirement.
This employer uses E-Verify For more information please go to: http://www.uscis.gov