Under limited supervision, manages and maintains an effective tax assessment program for the County. This position manages the appraisal functions for properties within the county, including identification of special assessment districts, fire districts, and municipal jurisdictions, with regards to location, zoning, and ad valorem taxes for various property classifications. Supervises and assists in training tax appraisers, clerical support and temporary data collectors, and is also required to be a proficient appraiser and to perform appraisals. Works with the Appraisers to complete and enhance all tax work of Pender County in a timely and professional manner. Exercises considerable initiative and independent judgment to ensure effectiveness of the appraisal plan; work is guided by the North Carolina Machinery Act and generally accepted rules and procedures of real property appraisal. Exercises considerable tact and courtesy in frequent contact with the public, property owners, attorneys and government officials. Reports to the Tax Administrator.
Performs difficult advanced technical and administrative work supervising Real Estate activities and staff, overseeing and participating in the development and maintenance of tax records, files and reports, operating, maintaining and troubleshooting office equipment and software, and related work as apparent or assigned. Work is performed under the general direction of the Tax Administrator. Divisional supervision is exercised over all personnel within the division.
Qualification Requirements
To perform this job successfully, an individual must be able to perform each essential function satisfactorily.? The requirements listed below are representative of the knowledge, skill and/or ability required.? Reasonable accommodations may be made to enable individual with disabilities to perform the essential functions.- Plans, organizes and directs the work of an Appraisal Staff, and performs training, performance evaluations and general supervision for reporting employees. Ensures all properties within the county are appraised timely, and that valuations are fair and equitable and fall within acceptable ratios to market values.
- Assists in the supervision and training of appraiser I and appraiser II staff. This includes reviewing work and assisting with planning and organizing workload. Ensure proper property valuations within assigned areas.
- Directs the collection of real property data; interfaces with several systems including addressing, GIS, central permitting and Register of Deeds; keeps releases to a minimum.
- Performs field work associated with each permit within their area. Make hiring recommendations; conducts interviews; trains; Works with the Administrator to conduct tax revaluations. Provide input to the Schedule of Values used for appraising properties.
- Receives computer operating instructions and inputs data; monitors program to become familiar with its content and structure and input and output requirements; ensures proper operations of computer system; coordinates and assumes responsibility for creation and maintenance of computer files.
- Observes computer elements for evidence of incorrect operation; monitors control panel for occurrence of error indicators; reports errors or operational failures to service vendor.
- Prepares progress reports of current projects; monitors to ensure progress toward short term and long-term goals of individuals and as a team continually looking for ways to increase accuracy and productivity.
- Completes Sales Ratio studies with staff including training and qualifying known sales data in our system.
- Attend seminars, conferences, workshops, classes, lectures, as appropriate to enhance and maintain knowledge of trends and developments in the field of appraisal; shares this knowledge with management and staff. Maintains a state Appraisal Certification.
- Refers to policy or procedure manuals, codes / laws / regulations, various publications, computer manuals. Interprets state and county tax regulations and keeps staff and system current.
- Corresponds with other municipalities, other County Departments, legal offices, and the public.
- Operates a vehicle and a variety of office equipment, including a computer, copier, telephones, calculator, fax machine, and document imager.
- Review Outside/Fee appraisals of complex real property including all the above-mentioned properties.
- Determine highest and best use of commercial properties.
- Recognize structural, economic and environmental factors affecting cost and depreciation of commercial improvements.
- Direct and conduct field studies, describing, measuring and photographing the physical or construction characteristics of improved properties, using prescribed procedures to classify the uses, character and quality of construction used for determining real property value.
- Read and interpret financial statements to determine income flow and analyze value of capitalized and expensed assets using published cap rates to establish market value.
- Analyze topography, water rights and location of amenities such as major roads and utilities as well as zoning of surrounding properties.
- Interview property owners, business managers, appraisers, contractors and realtors regarding construction costs and methods, re-sale values, rents and incomes.
- Interpret and work from blueprints, maps and property descriptions.
- Print, collect, review, interpret, work and purge all commercial permits. Work closely with Business Personnel property to ensure all businesses are recorded and accounted for.
- Participate in county wide revaluation, reviewing commercial improvements and pricing commercial land.
- Represent the county before the Board of Equalization and Review and Property Tax Commission to explain and defend values when called upon.
- Proficient in all county software programs, including Appraisal software, and Mapping software Arc GIS as well as Microsoft Office products.
- Assess the customers’ immediate needs and ensure customers receipt of needed services through personal service with courtesy and respect.
- Able to interpret and clearly explain all tax department policies and procedures as well as the NC Department of Revenues Machinery Act statues to inquiring customers.
- Exercise appropriate judgment in answering questions and releasing information, analyze and project consequences of decisions and/or recommendations.
- Overall offer the best customer service possible while maintaining a professional image with customers as well as co-workers.
- Attend all required and/or voluntary classes to maintain NC State certification or for continuing education.
- Study and use Marshall and Swift to compare and support the cost approach to value.
- Refers to such documentation as the NC Machinery Act, County schedule of values, appraisal manual, blueprints, soil maps, ortho maps, etc.
- Prepares and generates property record cards, and various other records, reports, memos, correspondence, etc.
- Refers to policy and procedure manuals, computer manuals, codes / laws / regulations, GIS maps, parcels and tax identification numbers, etc.
- Interacts and communicates with the tax administrator, other County department employees, co-workers, home / property owners, contractors, etc.
- Participates in periodic countywide revaluation, reviewing appraisals and determining need for modification of appraisals in accordance with property sales, assessment schedules, etc.
- Appear before Board of Equalization and Review to explain appealed property appraisals.
- Performs routine clerical duties, typing correspondence, forms, answering phones, filing, etc. as necessary.
- Performs other related work as required.
Certification as a property appraiser with three to five years’ experience in conducting appraisals and a bachelor’s degree in business administration, Accounting or a related field, including some supervisory experience; or any equivalent combination of training and experience which provides the required skills, knowledge and abilities.
A detailed knowledge of the North Carolina Machinery Act is a plus. If not currently certified by the N.C. Department of Revenue as an appraiser, must obtain this within one year of employment and maintain current active status.
This work requires the occasional exertion of up to 20 pounds of force occasionally, and /or up to 10 pounds of force frequently; work regularly requires speaking or hearing, using hands to finger, handle or feel and reaching with hands and arms, frequently requires standing and occasionally requires walking, sitting, pushing or pulling and lifting; work has standard vision requirements; vocal communication is required for expressing or exchanging ideas by means of the spoken word; hearing is required to perceive information at normal spoken word levels; work requires preparing and analyzing written or computer data, operating motor vehicles or equipment and observing general surroundings and activities; work has no exposure to environmental conditions; work is generally in a moderately noisy location (e.g. business office, light traffic).
