County Assessor

The County Assessor is an Elected Official that performs highly confidential and professional work to ensure efficient office operation and provide services in accordance with Nebraska statutes regarding the duties and responsibilities of the County Assessor. This position performs a variety of technical field and office work in the appraisal of real estate - commercial, residential, farm properties, homestead exemptions, permissive exemptions, and vacant land and/or personal property.

The Assessor is an elected official who has general supervision over and the direction of the assessment of property in his or her county. The duties are prescribed by Nebraska Statute (Chapter 77), along with Rules and Regulations of the Property Tax Administrator (Title 350). The following is a partial list of those duties:

• Administer the assessment statutes of Nebraska law.
• Establish and maintain fair and equitable value on all real and personal property within the county.
• Attend all meetings of the County Board of Equalization.
• Review all applications for religious, charitable and educational tax exemptions and make recommendations to the County Board of Equalization.
• Prepare an abstract of value and certification of taxes levied for the State property Tax Administrator.
• Certify the annual tax rolls to the County Treasurer for collection of taxes.
• Prepare Personal Property Schedules
• Appear before the Tax Equalization and Review Commission as directed

Understand and Follow

• International Association of Assessing Officers Code of Ethics and Standards of Professional Conduct
• Uniform Standard of Professional Appraisal Practice of the Appraisal Foundation
• Constitution of the State of Nebraska
• Bylaws of the Nebraska Association of County Assessors
• All Nebraska State Statutes, most particularly Chapter 77

Essential Job Functions

• Perform administrative functions requiring the exercise of considerable independent judgement, a high level of confidentiality, and thorough knowledge of County and departmental procedures and policies.
• Utilize a variety of computer programs in the preparation of departmental documents, records, and data entry.
• Prepare, compile, and maintain a variety of confidential and complex departmental records, reports, correspondence, memos, agendas, purchase orders, and other documents.
• Create, maintain, and update a complex file system of records and reports and ensure accuracy.
• Maintain an up-to-date inventory of office supplies and orders as necessary.
• Prepare vouchers for bills and route to appropriate sources for timely payment.
• Prepare and maintain the annual budget for the office.
• Inspect and appraise all categories of commercial, industrial, residential, and personal property.
• Select and apply any combination of complex appraisal techniques applicable (i.e. fair market value, income method, cost method) and necessary to ensure the accurate and defensible determination of property values.
• Appraise by income method using annuity land, building, and property residual techniques.
• Perform account and auditing procedures related to assessments.
• Audit complex and multi-faceted financial records.
• Assess the appropriateness of the depreciation schedule used for tax assessment purposes.
• Correlate data and complete a report of final appraisal judgements.
• Prepare activity and progress reports relative to the work assignments.
• Coordinate appraisal reviews and appeals before the Board of Equalization.
• Testify at hearings to present data documenting and substantiating assessments.
• Explain appraisal methods and techniques and train other personnel in their use as well as assist with questions and problems relating to various appraisal methods and techniques.
• Greet visitors and answer phone calls to the department, respond to inquiries, and/or refer visitors and callers to the appropriate source for assistance.
• Operate standard office equipment including typewriter, personal computer/word processor, photocopy machine, fax machine, scanner, and calculator.
• Receive, sort, and distribute departmental mail.
• Verify the accuracy of recorded data previously entered by other operations.
• Assist in training new data entry employees.
• All other duties as assigned.

Preferred Talents

• Ability to read, comprehend, interpret, explain, and apply the rules and regulations brought forth by Nebraska statutes and the Regulations and Directives as provided by the Nebraska Department of Revenue.
• Thorough knowledge of business English.
• Thorough knowledge of and experience in utilizing a variety of computer systems, hardware, and software packages.
• Ability to work independently, prioritize work, meet deadlines, and make decisions on the basis of establish procedures and policies.
• Ability to communicate effective, both verbally and in writing.
• Ability to read and understand legal descriptions and appraisal manuals.
• Ability to establish effective working relationships with fellow employees, supervisors, other agencies, and the general public.
• Knowledge in reading legal descriptions of properties
• Organizational, time-management and multitasking skills
• Ability to use Eagleview (Pictometry) and cadastral maps

Qualifications

• High school diploma or equivalent.
• Valid driver’s license.
• 1-2 years of experience preferred.
• Obtain and maintain a Nebraska Assessors Certificate within a timeframe as specified by the County and the State of Nebraska.
• Attend education courses and meetings as determined necessary by the Assessor and/or County.

Physical Requirements

This position must be able to sit for long periods of time, operate a computer, office equipment, and may occasionally lift up to 30lbs for up to 25ft.

Working Environment

While performing the duties of this job, the employee will be exposed to indoor conditions. The noise level in the work environment is usually moderate. Work may be required to be performed outdoors and in inclement weather and may be noisy, hot, humid, wet, cold, snow and/or dusty. This job may require the employee to physically access uneven terrain and to maneuver unfinished sites on foot to perform inspections.

Job Type: Full-time

Benefits:

• Dental insurance
• Health insurance
• Life insurance
• Paid time off
• Retirement plan
• Vision insurance

Work Location: In person