Personal Property Assessor

The Commissioner of the Revenue serves as the chief assessing officer for local governments. Responsible for generating revenue for the County and Town of Culpeper by ascertaining all personal property subject to taxation, determining the owner thereof, establishing the fair and equitable value of property in accordance with state and local law, combining the value of property with tax rates adopted annually by County and Town governments, and producing property tax assessment books and tax bill data for dissemination to Treasurers for tax collection purposes.

Performs professional, technical and administrative work related to ad valorem taxation, local option taxes and state income tax. Administers tax relief, tax exemption and tax incentive programs mandated by Federal Government, VA Constitution, VA State Code and/or County and Town Code. Responsible for enforcing compliance, collection and receipting of payments, providing extensive customer service and protecting taxpayer confidentiality.

Serve as Customer Service Representative; communicates directly with citizens, business owners, and legal representation; research and respond to routine and highly technical and complex taxpayer inquiries, in person, via phone and in writing

Collection of Tax, over counter, via mail (income, estimated income, food & beverage)

Discover all Personal Property subject to assessment and taxation using all means available such as DMV, DWR, FAA, GIS, Google Earth, SCC, UCC, Real Estate, Income Tax Forms and Schedules, Town Business License, Chamber of Commerce, Leasing Companies, Reporting Forms, Newspapers, Wills and field work/canvassing when necessary

Maintain comprehensive knowledge of historical and current state and local code regarding the assessment of personal property

Maintain familiarity of Tax Commissioner Rulings, Attorney General Opinions, court cases and Supreme Court Rulings with respect to property assessment, local option tax, relief and exemption programs

Determine the value of Personal Property in accordance with state & local code using recognized pricing guides or assessment methodologies developed by office

Perform research to develop market analysis to provide for fair & equitable value of property where no guide exists, using cost, sales and comparable approach to valuing property

Perform complex mathematical equations; extensive data entry; analyzes documentation and exercises judgement under general supervision

Maintain current and historical assessment database; create and maintain complete, accurate and organized records, paper and electronically, using software programs

Administer the state Veterans Personal Property Exemption program by assisting in completing requests for documentation; reviewing documentation; making determinations based on documentation

Administer the state Personal Property Tax Relief program, reviews Federal forms and schedules to determine eligibility

Administer The Federal Service members Civil Relief Act (SCRA)

Submit formal requests for original records from vehicle title and registration agencies, in state and out of state

Prepare and disseminate discovery letters to property owners to verify situs of property for taxation

Maintain current mailing addresses using state and local department/agency data, general public reporting, NCOA reports and other resources available

Work queries in order to maintain accuracy & integrity of assessment data

Perform desk audits to enforce compliance; research, analyze documentation and data; calculate adjustments; generate supplements and exonerations; document adjustments

Make determinations on non-formal appeals based on ownership, situs for taxation, condition of property, mileage, use and…