Starting salary based on qualifications and experience.

Job Description

General Statement of Duties

Performs complex organizational work administering the Present Use Value Program (PUV) and overseeing the listing and assessing of farm equipment in business personal property relative to the Present Use Value (PUV) Program. Performs general technical work in updating and maintenance of the PUV layer information within the Geographic Information System (GIS). Address public inquiries, requesting property tax information.

Distinguishing Features of the Class

An employee in this class performs specialized work administering the Present-Use Value Program by acquiring and verifying information for qualification, continuation, determining loss of eligibility, and providing required statutory written notices for audits. Job requires both office and field work. Reconcile and assess Business Personal Property Farm Equipment used for income purposes in association with real properties under the PUV Program. Responsible for the general technical work in updating and maintenance of information related to the PUV layer in GIS using ESRI’s ArcGIS Pro software. Processes and appraise qualified properties based on their use value rather than market value in a CAMA (Computer Assisted Mass Appraisial System) tax software. Work is performed in accordance with the North Carolina Machinery Act and with policies and regulations of the Davidson County Tax office and under the regular supervision of the Division Manager.

Illustrative Examples of Work

• Administers tax deferment for qualified properties associated with agriculture, horticulture, and forestry programs.

• Review new applications received annually; interpret supporting documentation including forestry management plans, tax returns and receipts for livestock sales for verification.

• Processes and appraise qualified properties based on their use value rather than market value in a CAMA (Computer Assisted Mass Appraisial System) tax software.

• Oversees, reviews, provide guidance to the Present Use Value assistant.

• Audits the statutory number of parcels each year for compliance with rules and regulations.

• Determines loss of eligibility, calculates deferred taxes due, and notifies landowners with tax statements and explanation letters. Process deferred bills for payment.

• Conduct periodic field reviews of land enrolled in or make applications to the program for verification.

• Provides information and educates the public on the Present Use Value Program laws, qualifications, and applications.

• Prepare summaries for appeals to the Board of Equalization and Review for PUV denial; compile documentation for the agenda for each PUV case scheduled for hearing.

• Process and create calculations of the rollbacks on deferred taxes.

• Assist attorneys / taxpayers with providing the necessary and required documents needed for certifying deed for a real estate transfer.

• Maintain and update the PUV layer in GIS using ESRI’s ArcGIS Pro software in the categorizing of the soil types for the Present Use Value parcel compilation as well as calculating deferred tax assessments.

• Reconcile, list, and audit accounts of the business personal property listings of farm equipment in correlation with the Present Use Value Program.

• Assists other divisions within the Tax Office, as needed

• Adheres to the department’s safety rules and regulations.

• Performs other duties as assigned.

Recruitment and Selection Guidelines

Knowledge, Skills and Abilities

• Thorough knowledge of county rules and regulations regarding property valuation and appraisal methods.

• Thorough knowledge of the North Carolina General Statutes as they pertain to tax laws.

• Knowledge of the geography and location of properties in the county.

• Ability to analyze factors which tend to influence the value of property and to exercise judgement in the determination of qualifying for the present use value program.

• Skill in collecting, analyzing and recording data.

• Ability to prioritize tasks while multitasking to meet deadlines.

• Must have good math skills.

• Must be proficient in data entry.

• Ability to coordinate and work effectively in appeals and controversial tax evaluation situations.

• Ability to interpret maps and surveys.

• Working knowledge of Bitek Tax CAMA software, Esri ArcGIS Pro software.

• Ability to use popular computer-driven word applications, spreadsheet and file maintenance programs.

• Detailed-oriented, well organized and self-motivated.

• Ability to communicate effectively orally and in writing.

• Ability to establish and maintain effective professional working relationships with other departments, employees, realtors, attorneys, property owners, farmers, developers, various government agencies and the public.

Physical Requirements

• Must be able to perform the basic life operational support functions for the position, such as balancing, stooping, kneeling, crouching, reaching, standing, walking, lifting, fingering, grasping, talking, hearing, standing and repetitive motions.

• Must be able to perform sedentary work exerting up to 10 pounds of force occasionally and/or negligible amount of force frequently or constantly to move objects.

• Must have visual acuity to be able to prepare and analyze data and figures, perform accounting and transcription, operate a computer terminal, perform extensive reading and use measurement devices.

• Worker is subject to both inside and outside environmental conditions.

Education and Experience

• Associates/Technical degree with coursework in real estate, business or related field ; or any equivalent combination of training and experience with the required skills, knowledge and abilities.

Licenses and Certifications

• Personal and Real Property Tax Appraiser certification from the North Carolina Department of Revenue within three years of employment.

• Valid North Carolina Driver License.