Job Description

Job Summary

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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.

Depending upon qualifications and experience, position my be under filled as Personal Property Assessor or Personal Property Assessor-Senior

Job Functions

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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



Collection of Tax, over the counter and 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 when necessary



Maintain comprehensive knowledge of historical and current state and local code regarding the assessment of personal property



Maintain comprehensive knowledge of Tax Commissioner Rulings, Attorney General Opinions, court cases and Supreme Court Rulings with respect to local property assessment, local option tax, relief and exemption programs



Coordinate, review and approve the determination of the value of Personal Property in accordance with state & local code using recognized pricing guides



Assist in the development of assessment methodologies; perform research to develop market analysis in order to provide for fair & equitable value of property where no guide exists, using cost, sales and comparable approach of valuing property



Perform complex mathematical equations; extensive data entry, analyze documentation and exercises judgement with little supervision



Maintain current and historical assessment database, create and maintain complete, accurate and organized records, paper and electronic, 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 by determining qualification for relief



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 mail 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



Develop, run and work queries in order to maintain accuracy and integrity of assessment data



Perform desk audits to enforce compliance; research, analyze data and documentation; calculate adjustments; generate supplements and exonerations; and document adjustments



Coordinate, review and approve team audit findings



Coordinate, review, approve and process determinations of 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, defend, dispute property assessment 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



Train new employees in the assessment of personal property and tax relief/exempt programs; serve as mentor and provide progress reports to Chief Deputy for evaluation purposes



Work directly with leasing companies to determine classification, situs and taxable status of leased vehicles



Work directly with Trucking Industry to classify, value, determine apportionment qualification and situs of vehicles using IFTA reports, in-state/out of state DMV's, field work/canvassing, and applying state code



Coordinate, review, approve and process assessment adjustments, supplements and exonerations, run reports, disseminate reports to Town and County Treasurers, reconcile daily, monthly and yearly reports



Generate the annual property assessment book and monthly supplemental property assessment books; generate tax ticket data, perform file conversions and disseminate files to Town and County Treasurer



Generate the annual Public Service Assessment book for real and tangible property; generate tax ticket data; perform file conversions and disseminate files to Town and County Treasurer



Generate data files and upload to outside vendors for electronic valuation services



Download data files from outside vendors, agencies, departments and upload data into assessment software; perform file conversions for electronic archiving



Maintain complete and accurate accounting of weekly incoming and outgoing vehicle records; make final determination before deleting records



Serve as proof reader for written communication prior to sending



Administer all local tax, relief & exemption programs adopted by the County and Town governments



Provide evidence to outside agencies of possible data entry errors and/or fraud



Serve as Liaison between the office and the Commissioner Association's Liaisons to DMV & DWR



Coordinate paper record destruction in accordance with the Library of Virginia



Adhere to strict confidentiality of taxpayer information in accordance with the VA Code Section 58.1-3



Complete new user and annual training 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-related training, classes, conferences, etc

Qualifications

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KNOWLEDGE, SKILLS, ABILITIES & OTHER REQUIREMENTS

Ability to train, mentor, and evaluate staff

Strong accounting principles

Skilled in office administration practices

Knowledge of various software including Word, Excel, PowerPoint, etc.

Ability to operate various office equipment such as fax, phone, computer, 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 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 3 years of previous work experience in a supervisory role, 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 property assessment and taxation is required.

Working Conditions & Disclaimer

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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.


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.