Tax Clerk I (SR-12)

Performs specialized clerical work and provides information encompassing one or more of the following functional areas of the real property tax program such as assessment and appraisal, delinquent tax collection, tax record searches, and other related tax matters; assist in the determination of participatory eligibility in the various real property tax relief programs; and performs other related duties as required.

Distinguishing Characteristics:

This class is distinguished by its responsibility for performing specialized clerical work and providing information encompassing one or more of the following functional areas of the real property tax program and/or assist in the determination of participatory eligibility in the various real property tax relief programs; and other related matter.

• Maintains records of all properties affected by condemnation.
• Records information regarding ownership, addresses, sales, leases, agreements of sale, permits, etc., from public records.
• Posts land use district boundary changes, zoning changes, zoning permits, use permits, subdivisions, and other data to field books, zoning maps and valuation maps.
• Contacts delinquent taxpayers to make payments on their delinquent taxes
• Initiates and prepares delinquent tax notices and statements and follows up on unpaid notices.
• Receives delinquent payments and forwards same to the cashiers.
• Conducts tax record searches as for certification regarding encumbrances and liens.
• Verifies accuracy of description of parcels, land, improvements, and assessed valuation and related matters through examination of assessors, field books, tax maps, tax accounts receivables and other source materials.
• Assists taxpayers with, and approves and issues tax clearances when appropriate.
• Instructs taxpayers in the use of real property "trial balance" on self-serve basis.
• Receives and processes address changes.
• Prepares duplicate real property tax bills for those lost and misplaced.
• Computes penalty and interest charges. 
• Receives, reviews and processes tax relief applications.
• Assists in determining the eligibility of applicants participating in the Low-Income Refund program and determines level of refund based on household income.
• Computes amount of tax deferment and enters all pertinent information into computer files.
• Processes and mails notices of denial for tax deferral to disqualified applicants.
• Maintains various records and files.
• Researches and resolves simple to moderate tax inquiries and complaints.
• Assists taxpayers in preparing and filing tax returns, exemptions, dedications, vouchers, and tax appeals.
• Provides information on all tax matters.
• Assist taxpayers with navigating the County’s electronic tax system.
• Plan, assign and review work of subordinates.
• Provide instruction and training to subordinates.
• Make recommendations regarding operational procedures.
• Maintain accounts receivable on the Deferred Tax accounts.
• Performs other related duties as required.

Training and Experience:  A combination of education and experience substantially equivalent to graduation from high school and two (2) years of clerical experience, one (1) of which shall have been in a tax field where familiarity with tax laws, rules, regulations and procedures was involved.

License Requirement: None

Knowledge of: Real property tax laws, ordinances, rules and regulations as they relate to the County of Maui or other relevant tax laws, rules, procedures, and forms; assessment and appraisal terminology and procedures; office practices and procedures, including filing and maintenance of records; use of standard office machines and equipment, including personal computers, peripheral equipment, and software applications.

Ability to: understand, explain and apply real property tax laws, rules, regulations and procedures; make arithmetic computations and compute tax liabilities, penalties and interests as applicable; operate standard office machines and equipment; operate a personal computer using a variety of software applications; deal tactfully and effectively with the public; work harmoniously with others.

Health and Physical Condition:

Persons seeking appointment to positions in this class must meet the health and physical condition standards deemed necessary and proper for performance of the duties.