Personal Property Supervisor
Supervises, trains, coordinates, and reviews the Personal Property and Oil and Gas sections of the Assessor's office. Appraises all personal property, oil and gas equipment, and production, through discovery, listing, classifying, and valuing personal properties within Larimer County. Supports and defends personal property values in accordance with state statutes and guidelines. Maintains personal property records as per state mandates. Performs field appraisals and internal audits in assigned geographical area of Larimer County. Complies with the State of Colorado Assessment Calendar deadlines and Larimer County policies and procedures.
The following statements are illustrative of the duties and responsibilities of the job. The organization retains the right to modify or change the duties and responsibilities of the job at any time.
Knowledge, Skills, & Abilities:
- Receives general supervision from the Chief Deputy Assessor.
- Exercises direct and indirect supervision over professional, technical, and clerical staff within the Personal Property Section of the Assessor's Office.
- Exercise direct, first-level supervision of positions, employees, operations, and activities within the Personal Property Section; may include coordinating staff training, assigning and reviewing work, participating in the interview and selection process, making recommendations that impact pay, status, and disciplinary action, evaluating performance independently or in conjunction with a higher-level supervisor/manager, and approving time off.
- Assist in the development, implementation, and evaluation of policies, procedures, goals, and objectives related to personal property and oil and gas valuation.
- Ensure compliance with the State of Colorado's annual audit policy; assist with any state auditing requirements and descriptions in connection with valuation work.
- Appraise personal property through the review and analyses of declaration schedules for personal property, verify information provided by taxpayers and their agents through phone interviews and written correspondence.
- Appraise oil and gas production and surface equipment including oil and gas drilling equipment and apportion value to applicable counties in Colorado when required.
- Classify personal property and calculate assessed value based on information provided on declaration schedules and supporting documents following Colorado Statutes, Division of Property Taxation tables, and department policy; record and maintain information using Assessor appraisal software and ensure that staff is trained in usage of the system.
- Conduct independent field appraisal and internal audits to validate, verify, and establish fair and equitable property valuations; make adjustments to property records.
- Discover new businesses, closures, ownership changes, and relocation of existing businesses in an assigned geographical area through canvassing, sign permits, news publications, sales tax licenses, phone listings, trade name affidavits, etc.
- Research new businesses to assign appraised valuation and insure equitability; create new accounts on Assessor appraisal software from discovery methods.
- Respond to taxpayer protests with regard to disputes of personal property and oil and gas values and valuation methodology.
- Educate and assist public by answering questions pertaining to personal property and oil and gas appraisal, value, ownership, and description.
- Assist in review and preparation of taxpayer abatements, calculate changes in value and tax amount, and assist staff with abatement process.
- Prepare and present appraisal reports supporting the assessment value for abatement/valuation hearings before the County Board of Equalization, the State Board of Assessment Appeals, and District Court. Consult with the appropriate Assessor staff and the County Attorney's Office on all litigation matters.
- Certify values to the Treasurer.
- Assist in preparation and mailing of various mandated personal property forms, notices, and other department correspondence.
- Perform other duties as appropriate or necessary for performance of the job.
- Court decisions, case studies, taxpayer remedies, principles, and objectives pertaining to personal property and oil and gas appraisal.
- Supervisory principles, procedures, and methods including selection, training, discipline, and evaluation.
- Appraisal standards and accounting/bookkeeping practices and methodologies and their applicability to valuation.
- The Assessment Calendar, Colorado Constitution, Division of Property Taxation Directives, Colorado State Statutes, and Uniform Standards of Professional Appraisal Practice (USPAP).
- Read and comprehend department and County rules, regulations, policies, procedures, and standard operating procedures.
- Operation of standard office and business equipment including fax machines, copiers, financial calculators, and computers.
- Software and business applications including, but not limited to, Word, Excel, RealWare Appraisal software, Filenet, and email.
- Plan, organize, direct, and coordinate the work of others.
- Provide professional customer service to clients and public.
- Write reports using correct English, spelling, punctuation, and grammar.
- Communicate clearly and concisely, both verbally and in writing.
- Effectively respond to people in conflict situations.
- Accomplish assigned workload while balancing multiple projects in a timely manner and meet established performance standards and objectives.
- Perform duties independently that are appropriate and consistent with the level of the position.
- Assemble and analyze data, work with formulas, percentages, fractions, and depreciation schedules.
- Establish and maintain effective working relationships with other County employees, representatives of other agencies and organizations, and members of the community.
- Three years of experience related to equipment valuation and oil and gas production valuation or equivalent combination of experience and education.
- One year of lead/supervisory experience preferred.
- Ability to pass Personal Property Appraisal courses within first 2 years of employment.
- Ability to pass two-day National Uniform Standards of Professional Appraisal Practice course.
- High School diploma or GED required with additional coursework in personal property assessment, accounting/bookkeeping, auditing of business personal property, property tax, and Colorado tax laws and statutes.
- Possession of, or ability to obtain, a valid Colorado Driver's License.
Must be able to:
- Work in adverse weather conditions including snow, wind, rain and extreme heat and cold.
- Stand and walk up to one and a half hours at a time performing field audits.
- Climb in/out of county vehicles up to 20 times a day with and without equipment.
- Lift and carry a briefcase weighing 15 pounds with standard equipment and a container of paperwork weighing 20 pounds.
- Bend, stoop, stretch, twist, and/or squat to inspect personal property at field audits.
- Work under stringent timelines due to assessment calendar deadlines.