Business Personal Property Assessor - Senior

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 may be under filled as Business Personal Property Assessor.

• 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 counter, via mail (income, estimated income, food & beverage).
• Comprehensive knowledge of the assessment of all classes of personal property.
• Discover all Tangible Business Personal Property and Machinery & Tools subject to assessment and taxation using all means available such as DMV, DWR, FAA, GIS, Google Earth, DPOR, SCC, UCC reports, Real Estate, Income Tax forms and schedules, Town Business License, Chamber of Commerce, Leasing Companies, County registrations and Returns of Business Personal Property and Machinery & Tools, Newspaper, Facebook and field work/canvassing when necessary.
• Maintain comprehensive knowledge of historical and current state and local code regarding the assessment of tangible business personal, manufacturing and processing property.
• Maintain comprehensive knowledge of Tax Commissioner Rulings, Attorney General Opinions, court cases and Supreme Court Rulings with respect to business tangible property assessment and local option tax assessment.
• Determine the value of Business Personal Property in accordance with state & local code, using a percentage or percentages of original cost.
• Perform research to develop market analysis to provide for fair & equitable value of business property where no original cost exists, using sales and comparable approach to valuing property.
• Perform complex mathematical equations; extensive data entry; analyzes documentation; exercises judgement under general supervision.
• Maintain current and historical assessment database; create and maintain complete, accurate and organized records, paper and electronic, using excel spreadsheets and software programs.
• Determine eligibility of business owned/leased/used vehicles in accordance with the state Personal Property Tax Relief program.
• Submit formal requests for original records from vehicle title and registration agencies, in state and out of state.
• Submit formal requests for Income Tax records from the Department of Taxation.
• Prepare and disseminate discovery letters to businesses to determine ownership, existence & situs of property subject to taxation.
• Maintain current mailing addresses using Business Registration, state and local department/agency data, NCOA reports, Town Business License, Chamber membership, SCC, DPOR, other resources available.
• Work queries in order to maintain accuracy & integrity of assessment data.
• Perform desk audits to enforce compliance; research, analyze documentation and data; calculate adjustments; prepare exoneration of assessments in excess of proper amount; prepare statutory assessments for businesses who are in non-compliance; document adjustments.
• Maintain comprehensive knowledge of the exemption of tangible business personal property based on classification or designation as determined by the Code of VA or local County/Town determination.
• Make determinations on non-formal appeals based on ownership, situs for taxation, condition, use and classification of property.
• Serve as liaison between the office and other local, state and non-state agencies/assessment departments to research, discover, validate and defend business property assessment and/or to avoid duplicate assessment and taxation.
• Work in conjunction with the County Economic Development to facilitate participation, eligibility, and the assessment/taxation of property subject to the Investment Incentive and Tech Credit Programs.
• Train new employees in the assessment of business tangible personal property.
• Prepare documents and files for electronic and manual input into an automated document imaging and retention system.
• US Postal Service mail…