Business Property Appraiser

Tax Assessment Department is comprised of 35 employees who are responsible for identifying listing and appraising all real and personal property within Buncombe County in accordance with North Carolina General Statues. The department strives to ensure fair and equitable property assessment that forms the basis for local taxation helping to fund vital public services such as schools emergency services parks and much more.

The Business Personal Property team is responsible for identifying listing appraising and auditing taxable personal property used commercial industrial and professional settings in accordance with North Carolina General Statutes. This position ensures fair and equitable valuation of assets such as machinery equipment computers furniture etc. The ideal candidate for this role would be detailed oriented and have strong analytical and problem-solving skills as well as excellent verbal and written communication. This position is primarily in office work but does have occasional field work to verifying and auditing business asset listings.

Purpose of the position:

The purpose of this position is to perform technical work to appraise and audit business personal property in an accurate fair and equitable manner for County tax purposes.

Minimum Education Training and/or Experience (required at time of hire): Associates degree in related field and a minimum of one (1) year experience in appraisal of personal or business property or equivalent combination of education and experience.

Additional Training and Experience: Familiar with State and County tax regulations.

License or Certification by Statute or Regulation: NC Department of Revenue certification as a Personal Property Appraiser within 1 year of employment. Valid NC Drivers License

Essential Functions of the position:

• Appraise business personal property for ad valorem taxes pursuant to NCGS 105-275 and depreciation schedules to costs reported by businesses on an annual listing form resulting in a business personal property tax bill; Evaluate and analyzes business listing forms to verify assets are listed correctly to create fair and accurate tax bills.
• Prepare discovery notices with value and penalties for property that was not listed for taxation.
• Perform business personal property audits by reviewing financial documents from businesses.
• Work with tax representatives corporate accounting staff CPAs accountants and bookkeepers to obtain needed financial documents.
• Perform field visits of businesses as needed.
• Conduct research on new businesses to ensure accurate tax listing; review reports and investigate business owned vehicles that are listed.
• Perform other related duties as assigned.

Knowledge Skills Abilities:

• Knowledge of practices and procedures involved in valuation of business personal property.
• Knowledge of current laws and requirements for United States Postal Service.
• Knowledge of local laws ordinances and the North Carolina General Statutes pertaining to the assessment and valuation of business personal property.
• Knowledge of North Carolina ad valorem taxes pursuant to NCGS 105-275.
• Knowledge of North Carolina Discovered Property pursuant to NCGS 105-312.
• Knowledge of North Carolina Machinery Act and County tax policies concerning listing billing and collection of taxes.
• Knowledge of modern office practices and of forms and technology used in the preparation of tax office records using Microsoft Office applications tax office software and Document management software.
• Ability to perform data reviews analysis and computations in spreadsheets.
• Ability to maintain courteous and tactful relationships with co-workers and the general public.

In order to uphold internal pay parity and equity salaries are non-negotiable for new and current Buncombe County employees. All new employees are paid according to their years of relevant education and experience above minimum requirements for the position and employees have the opportunity to obtain pay increases via cost of living increases and promotions.

Buncombe County Government realizes the importance of a diverse professional workforce and the need to foster a responsive and innovative organizational culture one that fully engages all of our employees honoring and building on each employees unique experiences opinions and perspective.

It is the policy of Buncombe County to provide equal employment opportunities (EEO) to all persons regardless of race natural hair or hairstyles ethnicity creed color sex sexual orientation gender identity or expression national origin or ancestry marital or familial status pregnancy veteran status religious belief or non-belief age or disability or any other legally protected class under federal or NC State law. EEO practices and employment decisions regarding recruitment hiring assignment promotion and compensation shall not be based on any of these protected classes. In addition the County expressly prohibits any form of workplace harassment or discrimination.