BUSINESS PERSONAL PROPERTY APPRAISER - 40001953

Business Personal Property Appraiser

Join Durham County Government. Durham County Government is home to over 2,000 dedicated professionals working together to deliver essential services that strengthen and support our vibrant, diverse community. As the heart of a fast-growing region, we offer meaningful careers across a wide range of fieldsgiving you the opportunity to make a real impact where you live, work, grow, and play.

The purpose of this position is to appraise, list and assess ad valorem taxes on business personal property assets. This class works under general supervision, independently developing work methods and sequences.

The essential functions listed below are those that represent the majority of the time spent working in this class. Management may assign additional functions related to the type of work of the class as necessary.

• Appraises, lists and assesses all business personal property assets located in Durham County for ad valorem taxation. Audit taxpayer financial records, process listings, research and apply depreciation schedules, ensure compliance with North Carolina General Statutes.
• 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.
• Performs desk compliance review of all listings to ensure complete returns and property compliance during each revaluation cycle.
• Creates and maintains taxpayer accounts to keep billing and account information accurate. Maintains the legal and doing business as (DBA) names for businesses, billing addresses, the physical addresses, and contact information.
• Researches and discovers unlisted taxable property and sends correspondence to owners advising them of the need to list property; determines applicable penalties; makes field reviews as needed.
• Assists and provides informal training to (Certified Public Accountant) CPA firms, large companies and individual taxpayers on all aspects of business personal property listings and assessments.
• Prepares adjustments / refunds to correct assessment of personal property, vehicles and all other individual personal property, corrects tangible and computer records as appropriate.
• Researches taxpayer claims regarding tax assessment and penalties; resolve claims informally, if possible. Prepares documents for presentation and defend the County's position regarding formal claims at Board of Equalization and Review hearings.
• Performs related work as assigned.

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 general public.

High School Graduation or GED equivalent. Two (2) years of tax, accounting, finance, appraisal or related experience or an equivalent combination of education, training, and experience.

Requires Personal Property Appraiser and Real Property Appraiser Certification by the North Carolina Department of Revenue within two (2) years of employment. Must possess and maintain a valid North Carolina Driver's License with an acceptable three-year driving history.

Physical demands refer to the requirements for physical exertion and coordination of limb and body movement. Performs sedentary work that involves walking or standing some of the time and involves exerting up to 10 pounds of force on a regular and recurring basis or sustained keyboard operations.

Durham County is an Equal Opportunity Employer. ADA requires Durham County to provide reasonable accommodations to qualified persons with disabilities. Prospective and current employees are encouraged to discuss ADA accommodations with management.