State of Maryland

An Assessor II, Personal Property is the intermediate level of work appraising the value of the personal property of businesses for property tax purposes.  Employees in this classification examine and analyze the personal property tax returns and other records of businesses operating in Maryland.  Employees in this classification are required to apply accepted assessing and appraisal methods and understand and use accounting principles and practices.  Employees in this classification do not supervise other positions.

Employees in this classification receive moderate supervision from a higher level Administrator.  The work may require travel in Maryland to perform on-site assessments.  Employees may be required to work evenings and weekends.

Positions in this classification are evaluated by using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Assessor I, Personal Property, the Assessor II, Personal Property and the Assessor III, Personal Property are differentiated on the basis of the degree of supervisory responsibility exercised by the supervisor over these employees.  The Assessor I, Personal Property learns to perform duties under close supervision.  The Assessor II, Personal Property performs duties under close supervision at times and under general supervision at other times depending upon the complexity of the specific duty being performed.  The Assessor III, Personal Property performs the full range of duties and responsibilities under general supervision.

Reviews tax returns and financial records of businesses and obtains additional information as necessary to be certain that tax returns are accurate and complete;

Prepares personal property assessments; 

Evaluates exemption requests based on existing law, case law and procedures;

Computes assessments of businesses and apportions amounts among county and town taxing jurisdictions within prescribed deadlines;

Reviews reports and published data from a variety of sources relative to taxation in order to develop new approaches for determining valuations of taxable properties;

Defends tentative assessments before official representatives of businesses in departmental hearings and before the Maryland Tax Court;

Utilizes the Department’s data systems and applications software;

Provides explanations to county/town finance officials and taxpayers regarding assessment methods, regulations and procedures as well as property tax law and case law;

Performs other related duties.

Knowledge of the methods used in the valuation of personal property of businesses;

Knowledge of the theoretical principles and practices of accounting and financial records;

Skill in interpreting personal property law, regulations, procedures, and case law;

Skill in analyzing and interpreting financial records of businesses;

Skill in evaluating exemption requests;

Skill in preparing and maintaining accurate records and reports;

Skill in organizing and completing work assignments within prescribed deadlines;

Skill in testifying at appeal hearings;

Skill in utilizing the Department’s data systems and applications software;

Ability to communicate clearly and effectively;

Ability to maintain harmonious working relationships under stressful conditions;

Experience: Five years of experience, one year of entry level experience appraising the value of the personal property of businesses for property tax purposes in Maryland State government and an additional four years of appraisal experience involving the valuation of personal property of businesses.

Notes: 

1. Candidates may substitute the possession of a Bachelor's degree from an accredited college or university and one year of entry level experience appraising the value of the personal property of businesses for property tax purposes in Maryland State government for the required experience.

2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in tax examining classification or tax examining specialty codes in the accounting and budget group field of work on a year-for-year basis for the required experience.

1. Employees in this classification may be required to have daily use of a motor vehicle while on official State business. Standard mileage allowance will be paid for use of a privately owned vehicle.

2. Employees in this classification are prohibited from participating in an outside activity, including private appraisals, which may be deemed a conflict of interest by the Director of the Department of Assessments and Taxation.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G, Engineering, Scientific and Administrative Professionals classes.  As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Employees in this classification are eligible to receive overtime compensation. An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by State Personnel and Pensions Article, Section 8-305.

This classification is one level in a Non-Competitive Promotion (NCP) series.  NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance levels in a classification series.  In order to be non-competitively promoted to the next level in a NCP series an employee must: 1) perform the main purpose of the class as defined in the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification, and 3) meet the minimum qualifications of the classification.