BUSINESS PERSONAL PROPERTY APPRAISER - 40001953DEPARTMENT: Tax AdministrationDATE POSTED: February 16, 2026HIRING RANGE: $52,730 - $71,154POSITION NUMBER: 40001953JOB TYPE: Full-Time, 37.5 hrs/week, Non-ExemptWORK SCHEDULE: 8:30am-5pm / 37.5 hr work week.GENERAL DESCRIPTIONThe purpose of this position is to appraise, list, and assess ad valorem taxes on business personal property assets. The position works under general supervision, independently developing work methods and sequences.ESSENTIAL FUNCTIONSAppraise, list, and assess all business personal property assets located in Durham County for ad valorem taxation. Audit taxpayer financial records, process listings, research and apply depreciation schedules, and ensure compliance with North Carolina General Statutes.Assist taxpayers, business owners, accountants, and others in completing listings; prepare and maintain a roster of new listings and associated reports and records; amend tax rolls.Perform desk compliance review of all listings to ensure complete returns and property compliance during each revaluation cycle.Create and maintain taxpayer accounts to keep billing and account information accurate; maintain legal and DBA names, billing addresses, physical addresses, and contact information.Research and discover unlisted taxable property and send correspondence to owners advising them of the need to list property; determine applicable penalties; conduct field reviews as needed.Assist and provide informal training to CPA firms, large companies, and individual taxpayers on all aspects of business personal property listings and assessments.Prepare adjustments/refunds to correct assessment of personal property, vehicles, and all other individual personal property; correct tangible and computer records as appropriate.Research taxpayer claims regarding tax assessment and penalties; resolve claims informally where possible; prepare documents for presentation and defend the County's position regarding formal claims at Board of Equalization and Review hearings.Perform related work as assigned.KNOWLEDGE, SKILLS AND ABILITIESKnowledge of principles and practices of personal property appraising for tax assessment purposes.Knowledge of the N.C. Machinery Act and county tax policies.Knowledge of geographical areas and subdivisions of the county.Knowledge of standard office methods and procedures, business English, spelling, arithmetic, and office management.Ability to perform a large volume of detailed work with a high degree of accuracy.Ability to establish and maintain effective working relationships with associates, subordinates, co‑workers, and the general public.MINIMUM EDUCATION AND EXPERIENCE REQUIREMENTSHigh School Graduation or GED equivalent.Two (2) years of tax, accounting, finance, appraisal or related experience or an equivalent combination of education, training, and experience.SPECIAL CERTIFICATIONS AND LICENSESRequires Personal Property Appraiser and Real Property Appraiser Certification by the North Carolina Department of Revenue within two (2) years of employment.Must possess and maintain a valid North Carolina Driver's License with an acceptable three-year driving history.PHYSICAL DEMANDSPerform sedentary work that involves walking or standing some of the time and involves exerting up to ten pounds of force on a regular and recurring basis or sustained keyboard operations.UNAVOIDABLE HAZARDS (WORK ENVIRONMENT)None.AMERICANS WITH DISABILITIES ACT COMPLIANCEDurham County is an Equal Opportunity Employer. ADA requires Durham County to provide reasonable accommodations to qualified persons with disabilities. Prospective and current employees are encouraged to discuss ADA accommodations with management.STANDARD CLAUSESMay be required to work nights, weekends, holidays, and emergencies to meet the business needs of Durham County. This job description does not cover or contain a comprehensive listing of essential functions and responsibilities required of an employee for this job. Other duties, responsibilities, and activities may change or be assigned at any time with or without notice.ESSENTIAL SAFETY FUNCTIONSIt is the responsibility of each employee to comply with established policies, procedures, and safe work practices. Employees must follow safety training and instructions from their supervisor, wear and maintain required personal protective equipment, and report unsafe work practices or conditions as well as any on-job injuries or illnesses. Managers are responsible for enforcing all safety rules and regulations and ensuring a safe work environment.BACKGROUND CHECK STATEMENTThis position may be subject to a background check, including but not limited to criminal history, credit history, motor vehicle records, educational verification, and checks of the sexual offender registry. A conviction record does not automatically disqualify an applicant unless required by applicable state law.Durham County is an Equal Opportunity Employer.#J-18808-Ljbffr