Description:
Personal Property Appraisers identify and appraise commercial personal property in Jefferson County in order to reach a reasonable and equitable estimate of fair market value of property to assure proper tax assessments. Work of employees in this job class is reviewed through use of regular reports for adherence to policy and procedure. Personal Property Appraisers conduct assessments to determine the valuations for taxation purposes and inspect businesses and properties to calculate rates and values. Employees in this job class have direct contact with individuals and businesses while conducting the inspections and protest hearings. Appraisers work outside as well in an office setting. Operating a motor vehicle is important in order to get to locations to conduct inspections.
TYPICAL JOB DUTIES:
- Performs administrative duties (e.g., writing reports, maintaining files, drafting mail correspondence, communicating information, providing assistance) in order to maintain efficient departmental operations.
- Assists taxpayers with various issues related to personal property (e.g., completing forms, answering questions, resolving complaints).
- Drafts and mails various correspondence (e.g., tax value letters to business owners) to communicate property appraisal information.
- Enters relevant property data into databases and/or spreadsheets (e.g., assets, assessed value) for documentation purposes.
- Conducts business inspections in order to identify taxable personal property items and assess appropriate tax amounts for revenue purposes.
- Distinguishes real property (e.g., land, buildings, any property that cannot be moved) from personal property (e.g., vehicles, machinery, any property that can be moved) to avoid double taxation.
- Gathers evidence and reviews documentation (e.g., income and expense statements, private appraisals, deeds, liens, mortgages, market trends, attorney general opinions, case law, blueprints, sketches and drawings, legal descriptions) in order to obtain relevant information related to citizen protests of assessed property values and/or related court cases.
- Engages in activities designed to ensure professional development, awareness of developments in the field, and knowledge of relevant practices, rules, laws, policies, and/or guidelines.