HomeMy WebLinkAboutAgenda - 02-17-1998 - 8Orange County
Board of Commissioners
Action Agenda Item Abstract
- Meeting Date: February 17, 1998
Action Agenda
Item No. -Q-
Subject: Classification Plan Amendment - Tax Appraisal positions
Department: Tax Assessor and Personnel
Attachment(s):
1 - Proposed Classification and Salary Grade
Changes
2 - Appraiser I, II and Chief Appraiser
Class Specifications
Public Hearing: Yes No X
Budget Amendment
Needed: Yes No X
Information Contact:
John Smith, Tax Assessor
Extension 2101
Elaine Holmes, Personnel Director
Extension 2550
Telephone Number:
Hillsborough
732 -8181
Chapel Hill
968 -4501
Durham
688 -7331
Mebane
227 -2031
Purpose: To consider amending the Orange County Classification and
Pay Plan by:
• Establishing a new class of Appraiser I at Salary Grade 65
($25,312 - $40,244).
• Changing the title of the existing Real Property Appraiser
class at Salary Grade 69 to Appraiser II, still at Salary
Grade 69 ($30,766 - $48,920).
• Changing the salary grade of the existing class of Chief
Appraiser at Salary Grade 74 ($39,264 - $62,431) to Salary
Grade 71 ($33,920 - $53,933).
Background: The Tax Assessor and Revenue Director requested that
Personnel complete a current classification and pay study of 18
positions in these departments to assess current and additional
duties and responsibilities of positions since the last
classification review in 1990.
2
Personnel has completed this review. Most of the positions
were found to be correctly classified. Personnel has identified
three recommended changes to the classification and pay plan.
These are listed in the "Purpose" section and in Attachment 1.
Background is provided below.
Appraiser I
The duties and responsibilities of two Appraisal Technicians
have evolved to include appraiser functions. Specifically, this
includes:
• Administering the farm use value program. This involves
determining if property qualifies for the use value program
and appraising qualified parcels of land at use value.
• Hearing and deciding informal residential appeals and
conducting field inspections related to informal appeals.
• Supporting the senior level Appraisers by assisting in the
residential appraisal process.
• Serving as Clerk to the Board of Equalization and Review.
Based on the classification review, it is recommended that the
Appraisal Technician positions at Salary Grade 63 be
reclassified to Appraiser I at Salary Grade 65.
It is also recommended that an existing Real Property Appraiser
position at Salary Grade 69 which performs field appraisal duties
only be reclassified to the new class of Appraiser I.
Appraiser II
The existing class of Real Property Appraiser at Salary Grade 69
has a broader scope of duties and responsibilities which
warrants a higher level than the proposed Appraiser I class.
This class recognizes appraising commercial property, as well as
residential. Specifically, this class is responsible for appraising
and creating the schedule of values for residential land and
commercial properties; serving as an expert witness to the
Board of Equalization and Review; and developing the cost and
income approaches to determine value for commercial property.
Thus, it is recommended that the existing title for the Real
Property Appraiser class be changed to Appraiser 11, still at
Salary Grade 69.
3
Chief Appraiser
The Chief Appraiser position currently is vacant. It is
recommended that this class be changed from Salary Grade 74
to Salary Grade 71 to reflect a change in the role planned for the
position. This position will no longer have supervisory
responsibilities. The Chief Appraiser will assume the lead role in
planning and implementing the quadrennial revaluation; building
the income and cost approach for commercial property; and
representing the County appeal in cases before the Property
Tax Commission.
Funds to implement the new class of Appraiser I are available
within the approved budget for 1997 -98. The annual increase in
cost is about $3,200.
Recommendation: The Manager recommends the Board amend the Classification
and Pay Plan by:
• Establishing the new class of Appraiser I at Salary Grade 65.
• Changing the title of the existing class of Real Property
Appraiser at Salary Grade 69 to Appraiser II, still at Salary
Grade 69.
• Changing the Salary Grade of the existing class of Chief
Appraiser at Salary Grade 74 to Salary Grade 71.
f.\pers \elgin \tax- ass\abstract.doc
Attachment 1 4
Proposed Classification and Salary Grade Changes
Tax Assessor Classes
Upon approval of the recommended classification and pay plan, the following position
changes will occur:
• One vacant Chief Appraiser position will be reclassified from Salary Grade 74 to
Salary Grade 71 with no change in class title.
• Two Real Property Appraiser positions at Salary Grade 69 will receive a title change
to the new class of Appraiser II, with no change in salary grade.
• One Real Property Appraiser position will be reclassified from Salary Grade 69 to the
new class of Appraiser I at Salary Grade 65.
• Two Appraisal Technician positions will be reclassified from Salary Grade 63 to the
new class of Appraiser I.
Current
Proposed
Class Title
Salary Grade
Nbr
Class Title
Salary Grade
Nbr
and Range
Pos
and Range
Pos
Chief
74
Chief
71
Appraiser
$39,264 - $62,431
1
Appraiser
$33,920 - $53,933
1
Real Property
69
Appraiser
$30,766 - $48,920
3
Appraiser II
No Change
2
65
New Class
Appraiser I
$25,312 - $40,244
3
Business
Personal
Property
69
Appraiser
$30,766 - $48,920
1
Same
No Change
1
Appraisal
63
Technician
$22,958 - $36,506
2
Same
No Change
0
Upon approval of the recommended classification and pay plan, the following position
changes will occur:
• One vacant Chief Appraiser position will be reclassified from Salary Grade 74 to
Salary Grade 71 with no change in class title.
• Two Real Property Appraiser positions at Salary Grade 69 will receive a title change
to the new class of Appraiser II, with no change in salary grade.
• One Real Property Appraiser position will be reclassified from Salary Grade 69 to the
new class of Appraiser I at Salary Grade 65.
• Two Appraisal Technician positions will be reclassified from Salary Grade 63 to the
new class of Appraiser I.
Ar-Lac=enc
C2165 -2/98
APPRAISER I
GENERAL DEFINITION OF WORK:
Performs intermediate technical work administering the land at use value program; listing
residential, commercial and industrial property; and assisting with the appraising of
residential property.
Work is performed under regular supervision.
TYPICAL TASKS:
Determines if property meets the criteria to qualify for the use value program under the
agriculture, horticulture or forest land categories;
Appraises qualified parcels of land at use value using an established schedule of values;
Assists in auditing financial statements for businesses;
Verifies real estate transfers to ensure accuracy of recorded information and conducts
further research to determine sale price of property;
Assists in the residential appraisal process by applying an established schedule of values;
Appraises condominiums using a residential schedule of values;
Assists in developing residential cost/market schedule of values by assisting in creating
databases to determine land values;
Serves as Clerk to the Board of Equalization and Review;
Hears and decides informal residential appeals and assists in conducting field inspections
for informal appeals;
Lists residential, commercial and industrial property;
Measures and lists new construction for residential, commercial and industrial property;
Uses property record card to record information on physical characteristics of new
construction;
Assists in the preparation of building permits for field reviews;
Uses building permit as a guide to locate property and discover unlisted property;
Provides administrative support by preparing information packets; assisting with budget
preparation and allocation; typing personnel forms and composing letters;
Performs related tasks as required.
KNOWLEDGE. SKILLS AND ABILITIES:
General knowledge of the practices of real estate appraising for assessment purposes;
general knowledge of the N.C. General Statute as it pertains to the land at use value
program; general knowledge of building and land values; general knowledge of the State
laws, charter provisions and County ordinances relating to real property assessing; ability
to deal effectively with the public and associates; ability to communicate both orally and
in writing.
EDUCATION AND EXPERIENCE:
Any combination of education and experience equivalent to graduation from high school
and at least 1 year experience which has provided an understanding of real estate
appraisal principles, theories, methods and techniques.
SPECIAL REQUIREMENTS:
Possession of an appropriate driver's license valid in the State of North Carolina. Within
one year must have received training and certification by the North Carolina Department
of Revenue as prescribed in the Machinery Act of North Carolina.
Attachment 2
C2170 -2/98
b
APPRAISER II
GENERAL DEFINITION OF WORK:
Performs difficult technical work appraising residential and commercial property for
assessment and tax purposes.
Work is performed under general supervision.
TYPICAL TASKS:
Uses the income, sales and cost approach to determine market value for residential land
and commercial property;
Develops the income and cost approach for commercial property;
Uses the Marshall and Swift pricing manual to gather information on costs and makes
adjustments as necessary;
Creates the schedule of values for residential land using the sales approach and for
commercial property using the income approach;
Hears and decides informal appeals, both residential and commercial;
Conducts general and specific field reviews;
Schedules hearings and serves as an expert witness for the Board of Equalization and
Review (E &R);
Prepares Uniform Residential Appraisal Reports for the Board of E &R;
Serves on the business personal property audit team and participates in the discovery of
unlisted or underlisted items;
Coordinates with Information Systems to obtain reports and resolve technical problems;
Performs related tasks as required.
KNOWLEDGE, SKILLS AND ABILITIES:
Thorough knowledge of the practices of real estate appraising for assessment purposes;
thorough knowledge of building and land values; thorough knowledge of the State laws,
charter provisions and County ordinances relating to real property assessing; ability to
analyze factors which tend to influence the value of property and to exercise judgment in
the determination of property values; ability to write clear and concise reports; ability to
solve problems within scope of responsibility; ability to deal effectively with the public
and associates.
EDUCATION AND EXPERIENCE:
Any combination of education and experience equivalent to graduation from high school
and at least 2 years experience which has provided an understanding of real estate
appraisal principles, theories, methods and techniques.
SPECIAL REOUIREMENTS:
Possession of an appropriate driver's license valid in the State of North Carolina.
Completion of training and certification by the North Carolina Department of Revenue as
prescribed in the Machinery Act of North Carolina.
Attacnment L
C2180 -2/98
CHIEF APPRAISER
GENERAL DEFINITION OF WORK
Performs difficult paraprofessional work appraising real property for assessment and tax
purposes; planning and coordinating the quadrennial revaluation; and maintaining
quality control efforts for the department.
Work is performed under general supervision.
TYPICAL TASKS:
Uses the income, sales and cost approach to determine market value for residential land
and commercial property;
Serves as leader in building the income and cost approach for commercial property,
including land;
Develops the residential schedule of values;
Hears and decides informal appeals, both residential and commercial;
Conducts specific field reviews;
Prepares appeal cases and testifies before the Board of Equalization and Review and the
State Property Tax Commission;
Plans, organizes and directs the quadrennial revaluation;
Serves as leader for the revaluation team;
Serves as advisor to the business personal property audit team;
Maintains all quality control efforts for the department;
Attends meetings in the absence of the Tax Assessor;
Assists Tax Assessor with special projects as needed;
Performs related tasks as required.
KNOWLEDGES. SKILLS AND ABILITIES•
Thorough knowledge of the practices of real estate property appraising for assessment
purposes; thorough knowledge of building construction practices and of building and land
values; thorough knowledge of State laws, charter provisions and municipal ordinances
relating to real property assessing; ability to read and understand building construction
plans and specifications; ability to analyze factors which tend to influence the value of
property and to exercise judgment in the determination of property values; ability to
understand and follow oral and written directions; ability to write clear and consise
reports; ability to deal effectively with the public and associates.
EDUCATION AND EXPERIENCE:
Any combination of education and experience equivalent to graduation from high school
and at least 6 years experience in the assessment of real estate for taxation purposes.
SPECIAL REOUIREMENTS:
Possession of a valid appropriate driver's license valid in the State of North Carolina.
Completion of training and certification by the North Carolina Department of Revenue as
prescribed in the Machinery Act of North Carolina.