Revenue Property Tax Valuation Specialist III

Job Code: 32001260
Salary Grade: NC18
Revision Date: 06/2018

Class Concept

This is professional administrative work in providing technical guidance to local tax officials, taxpayers or their representatives and agency personnel and writing technical tax law guides. Position may direct the activities of a division unit or section responsible for the larger, more complex tax issues. This is advanced and specialized tax work in investigating and resolving county property tax appeals, and in assisting and advising local tax assessors, taxpayers, and the Property Tax Commission on complicated property tax issues. Work is performed independently under the direction of the division director and is reviewed for sound application of work guides in determining tax liability and adherence to departmental rules and policies governing division activities. The division where such positions are located provides supervision and administration of the property tax system throughout the State and serves as staff to the Property Tax Commission.

Position investigates the more complex property tax appeals by reviewing appraisal reports and by making a personal investigation of property tax appeals. Position confers with private appraisers, county taxing authorities, and taxpayers to resolve appeals; attends and testifies before the North Carolina Property Tax Commission. It performs advanced level real and personal property appraisals and works closely with county assessors and others relative to property valuation problems. Position assists and advises county tax assessors on complicated appraisals and other tax office matters. Position conducts research on proposed legislation and prepares or reviews all critiques, drafts, findings, and recommendations for the implementation of laws as they relate to the taxation of property. Position confers with and advises tax assessors and boards of county commissioners in the preparation of county schedules of values for use in the reappraisal programs. Formulates methods and standards of value for special types of property to ensure uniformity between counties; reviews and follows through to see that county tax officials have complied with the established standards.

The position provides testimony before legislative committees, tax assessor meetings and conferences, and the Property Tax Commission. This position provides assistance and direction of a technical nature to taxpayers, attorneys, accountants, county tax personnel, and other staff of the Department. The position is heavily involved in the educational program for county officials who must be certified by the Department of Revenue pursuant to General Statute 105-289(d).

Recruitment Requirements

Knowledge, Skills, and Abilities

• Thorough knowledge of principles, practices, and techniques of real and personal property appraisals. Thorough knowledge of laws, rules, and regulations governing property appraisal and property tax assessment.
• General knowledge of the numerous types of records used by county tax officers in determining valuation of property.
• Skill in the oral and written presentation of factual material and the ability to teach property tax courses and seminars.
• Ability to confer and advise local tax assessors involved in appraisal projects and tax problems.
• Ability to read and understand deeds, maps, legal records and other records and reports documenting ownerships and value of real and personal property.
• Ability to assign, direct, and review the work of employees supervised.
• Ability to establish and maintain effective working relations with other employees, county officials, and the general public.

Minimum Education and Experience

Bachelor's degree from an appropriately accredited institution, preferably with a major in Business/Public Administration, Economics, Accounting or related field and five years of experience in real and personal property appraisal work, including two years in administrative or supervisory capacity, preferably in property tax administration at the county level; or an equivalent combination of education and experience.