Business/Personal Property Appraiser

General Statement of Duties

Performs technical and administrative duties in the assessment of business personal property for tax purposes and assists with public contact functions of the office.

An employee in this class is responsible for checking a variety of records and following various procedures to assure that all business personal property has been listed and assessed according to the North Carolina General Statutes, and that County practices and procedures have been followed. Work includes assisting taxpayers to complete the business personal property listing forms, reviewing listing forms for errors, determining property categories, assigning depreciation factors based on expected lifespan using established schedules and entry of listings into the listing database. Work also includes locating unlisted business personal property and performs desk audits of business listings. Work involves considerable public contact and requires tact and diplomacy in handling sensitive or controversial issues and decisions that can be appealed. Work requires independent judgment and initiative assigning depreciation factors to equipment not covered by schedules and in determining which businesses will be audited. Work is performed under the supervision of the Tax Listing Supervisor and is reviewed through conferences, audits of work records, accuracy and timeliness of work performed, feedback from customers and an annual performance evaluation.

Essential Duties and Tasks

Assists taxpayers to list business personal property forms; answers questions about forms and equipment that must be listed; assists new businesses with listing requirements; reviews listing forms for errors.

Appraises business personal property; compares listing forms to prior years and enters a variety of data into the listing database including acquisitions and deletions, adds and deletes businesses; determines categories; assigns depreciation factors from schedules; makes judgments on non-scheduled equipment; confers with supervisor when necessary.

Performs discovery duties to locate business personal property that is not listed; cross checks listing forms from previous years; contacts equipment leasing companies, prepares correspondence and contacts business to identify items not listed; calculates bills for discovered property; assesses penalties for late listings; prepares tax statements for unlisted property.

Determines businesses to be audited; reviews files to select businesses; performs desk audits on businesses with less than $50,000 in business personal property; coordinates with vendor on audits of larger businesses.

Creates and maintains a variety of files and records, composes and sends confidential correspondence relating to business personal property; generates reports as required.

Handles and processes public inquiries about a variety of tax assessment issues; answers questions from owners about values applied and assists the public to list personal property; collaborates with supervisor on valuation appeals or controversial issues and valuation problems.

Additional Job Duties

Assists other listing staff members during periods of heavy work loads or as needed.

Performs related duties as required.

Knowledges, Skills and Abilities

Considerable knowledge of accepted practices, methods and procedures in listing real and personal property and evaluation of personal property, specifically business personal property.

Considerable knowledge of modern office practices and procedures including computer operations and applications related to valuing business personal property, auditing procedures and financial reporting.

Knowledge of current business personal property and inventory costs including machinery and equipment.

Knowledge of State laws and County ordinances, policies and procedures governing the assessment and evaluation real and personal property.

Knowledge of the operations, functions and procedures of the County Tax Department and interrelationships of the assessment, listing, billing and collections processes.

Working knowledge of tax billing procedures.

Skill in collaborative conflict resolution and customer service excellence.

Ability to work accurately with money, data and figures, accurately perform mathematical calculations required in tax listing and accounting processes and to prepare required reports.

Ability to analyze factors influencing the value of business personal property and exercise judgment in the determination of values.

Ability to communicate effectively in oral and written forms and to exercise tact, courtesy and diplomacy in communicating with difficult customers.

Ability to interpret and explain policies, processes and procedures and to handle sensitive and controversial tax appeals.

Ability to develop and maintain effective working relationships with County officials, supervisors, coworkers, attorneys, business owners and representatives, auditors, and the general public.

Desirable Education and Experience

Graduation from a two year business school with course work in business or accounting and considerable experience working in listing or assessing taxes; or an equivalent combination of education and experience.

INSURANCE PROGRAMS

Group Health Insurance

Nash County provides full time and part-time benefit eligible employees working 30 plus hours per week with Health Insurance coverage with the North Carolina State Health Plan

Included in each selection is:

• Preventative Care Coverage

• Prescription Coverage

• Chiropractic Coverage

Health Insurance may become effective for employees the first day of the month following employment.

Group Dental Insurance

Nash County provides full-time and part-time regular employees working 30 plus hours per week. Dental Insurance becomes effective for employees the first day of the month following the 30th day of employment.

Group Life Insurance

Nash County provides term Life Insurance for full-time and part-time regular employees working 30 or more hours per week.

Life insurance is paid for you by Nash County and pays your beneficiary one time your annual salary not to exceed $200,000 in the event of your death. Accidental death and dismemberment coverage is also provided.

Life Insurance becomes effective the first day of the month following 30 days of employment. Voluntary supplemental term life insurance coverage for you, your spouse or your dependent children is also available - please see the Human Resources Department for more details.

Short Term Disability Insurance

Nash County provides active full-time regular employees working 30 plus hours per week the option to purchase Short Term Disability Insurance.

Short Term Disability Insurance may cover up to 70% of an employee's monthly salary with a maximum of $2,000 per month, in the event of an injury or illness, for up to 13 weeks.

FINANCIAL PROGRAMS

Retirement

Membership in the North Carolina Local Government Employees Retirement System is a requirement for all regular full-time and regular part-time employees. Employees contribute 6% of their annual compensation before it is taxed. If you leave County service before retirement, you may withdraw your retirement contributions or elect to freeze your contributions in anticipation of future local government employment. If you have 5 years of service, you are 100% vested in the NCLGERS.

NC401(k)

The NC401(k) supplemental retirement program is available to regular full-time and regular part-time employees. The County establishes this 401(k) account for each eligible employee and makes a 5% contribution based on monthly earnings. Employees may elect to make voluntary contributions through payroll deduction.

457 Deferred Compensation

The 457 Deferred Compensation program is available to regular full-time and regular part-time employees through payroll deduction. Deferred compensation is a voluntary investment plan to supplement retirement income and to defer taxable income.

Special Separation Allowance

The Separation Allowance is available to law enforcement officers between the ages of 55 and 62 years that are eligible and retire under the provisions of the NC Local Government Employees Retirement System.

125 Flexible Benefit Plan

Flexible Spending Account options are available to regular full-time and regular part-time employees who wish to use pre-tax dollars for eligible medical, pharmacy, dental, vision, and daycare expenses. The Flex Convenience Card program gives you instant access to your account funds.

• Health Care Spending Account -- Section 125 of the IRS Code allows yearly voluntary enrollment to set aside pre-tax dollars for eligible health care expenses.

• Dependent Care Spending Account -- Section 125 of the IRS Code allows yearly voluntary enrollment to set aside pre-tax dollars for eligible dependent care expenses.

Direct Deposit

Direct Deposit is a condition of employment for all employees. Deposit of your paycheck will be made to checking or savings accounts in a bank of your choice.

Credit Union

Local Government Federal Credit Union membership is available to all employees. Once you join, you can remain a member for as long as you choose. Immediate family members such as spouse, children, stepchildren, brothers, sisters, and parents can all become members.

Employees of both the Departments of Social Services and Public Health are eligible to join the State Employees Credit Union.

LEAVE PROGRAMS

Vacation Leave

For regular full-time County employees, vacation leave accrues based on length of service. Regular part-time employees accrue prorated vacation leave based on a percentage of the full-time benefit.

Sick Leave

For regular full-time County employees, sick leave accrues at 8.0 hours per month. Regular part-time employees accrue prorated sick leave based on a percentage of the full-time benefit. Your unused sick leave balance can be applied as creditable service toward a service retirement under the guidelines of the NCLGERS.

Holidays

The policy of the County is to follow the holiday schedule as published by the State of North Carolina each year.

The following holidays are observed:

• New Year's Day,

• Martin Luther King, Jr. Day,

• Good Friday,

• Memorial Day,

• Independence Day,

• Labor Day,

• Veteran's Day,

• Thanksgiving Day and the day after, and

• Three (3) days at Christmas.

Military Leave

Annual Training

• Reserves and National Guard

• Ten paid workdays per fiscal year.

Active Duty

• Reserves and National Guard

• Ten paid workdays upon activation.

Civil Leave

Paid leave is provided to full-time or regular part-time County employees called for jury duty or as a witness of the court for the federal or state government, or a subdivision thereof.

Family Medical Leave Act

Federal law provides job protection and continuation of existing paid health insurance during 12 weeks of leave, paid or unpaid, to an eligible employee for qualifying events. These events can include birth or adoption, and serious illness of an immediate family member, or of the employee.

OTHER PROGRAMS

Employee Assistance Program (EAP)

The Employee Assistance Program is open to all employees and their dependents. It is a confidential service provided at no cost to the employees of the County. EAP provides certified counselors who administer assessment and brief therapy to employees who want help with a variety of personal and work-related issues such as stress, parenting concerns, grief, alcohol/drug use, family problems, financial concerns, and work-related problems.

Wellness Center and Telemedicine

We believe that staying healthy is inclusive of exercising regularly and taking care of your physical body. Nash County has a Wellness Center, which consists of various exercise equipment and videos, open to all full and part-time employees.

All full-time employees also have access to telemedicine through Teladoc. Teladoc treats conditions like allergies, sore throats, asthma, and more. Doctors are available by phone or video 24/7 from wherever you are. They are available to diagnose symptoms and send a prescription if needed.

NOTICE OF PRIVACY PRACTICES

The benefits offered by Nash County are subject to change. In the event there is a conflict between the above contents and Nash County policies and/or a State or Federal statute, the policy/statute shall control. Plan documents will govern benefits plans should there be a conflict with this information. They are not held out to any employee as part of any contractual agreement. Benefits, policies, and procedures are subject to change or termination at any time.

Information provided on this site is for informational purposes only. Actual provisions of each plan will be provided on the certificate of coverage as part of the Summary Plan description.

Nash County is an Equal Opportunity Employer/Provider

In accordance with Federal civil rights law and the U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation, disability, age, marital status, family/parental status, income derived from public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs).

Remedies and complaint filing deadlines vary by program or incident. Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the responsible Agency or USDA's Target Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339.

Additionally, program information may be made available in languages other than English. To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at http://www.ascr.usda.gov/complaint filing cust.html and any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form.

To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by:

1. mail: U.S. Department of Agriculture

Office of the Assistant Secretary for Civil Rights

1400 Independence Avenue, SW

Washington, D.C. 20250-9410;

2. fax: (202) 690-7442; or

3. email: program.intake@usda.gov

USDA is an equal opportunity provider, employer, and lender.

01

Which best describes your level of education?

• No GED and no High School Diploma

• GED or High School Diploma

• Some college

• Associates Degree

• Bachelor's Degree

• Master's Degree

• Doctorate's Degree

02

How many years of experience do you have handling tax listings or assessing taxes?

• No experience

• Less than 1yr

• 1-2 years

• 2-3 years

• 3-5 years

• 5+ years

03

Do you currently have your certification by the State of North Carolina as a Business Personal Property Appraiser?

• Yes

• No

04

How many years of experience do you have working with the public?

• No experience
• 0 - 2 years
• 2 - 5 years
• 5+ years

05

Do you have a valid NC drivers license?

• Yes

• No

Required Question

Agency Nash County

Address 120 W. Washington Street

Nashville, North Carolina, 27856

Phone 252-459-9853

Website http://www.nashcountync.gov