Date of Posting: April 17, 2020
Applications Accepted: Posted until filled
Job Title: Supervisor of Assessments
Employee Status: Full-Time, 40 hours per week, Exempt
Reports To: County Administrator
Rate: Annual Salary $80,000 to $90,000
The office of Supervisor of Assessments was created for the purpose of overseeing the assessment process for property tax purposes. The term of office shall be 4 years from the date of appointment and until a successor is appointed and qualified.
DISTINGUISHING FEATURES OF THE CLASS
The employee in this class is responsible for directing the functions of the department as required by the Illinois Property Tax Code. Work requires significant understanding of legislation that impacts departmental activities and resources. The Supervisor of Assessor is part of a management team working within the structure of and in accordance with the Grundy County Employee Handbook.
ESSENTIAL DUTIES AND RESPONSIBILITIES
The list of duties and responsibilities is illustrative only, and is not a comprehensive listing of all the duties and responsibilities performed by positions in this class.
- Plans, supervises and coordinates the functions of the Assessment and Board of Review Departments
- Recommends hires and promotions, directs and evaluates employment decisions for all assigned positions
- Provides annual instructions to Township Assessors according to statute and correlates their efforts
- Annually assemble all assessors and their deputies for consultation and instruct them in uniformity of their functions
- In the event a Township Assessor fails to perform his or her duties, the Supervisor of Assessments shall act as the primary assessor
- Maintain a detailed Property Record Card system, including appraisals
- Prepare and maintain county aerial base tax maps
- Prepare and maintain property owners' names and addresses
- Procure at regular intervals from the records maintained by the Recorder, information relating to transfers of property
- Establish and maintain a Property Index Numbering system. Such system shall cross reference legal descriptions and property addresses
- Complete the Property Transfer Declarations and forward to the Illinois Department of Revenue
- Assess all non-farm property at 33 1/3% of its fair cash value
- Annual recalculation and reassessment of farm land values
- Develop pro-rata valuations for improvements added or removed between January 1 and December 31 of each year
- Equalize the assessments by increasing or reducing the entire assessments of property in the county or any area therein or of any class of property so that the assessments will be at 33 1/3% of fair cash value
- Maintain the assessed valuation of property within the county between 31 1 /3% and 35 1/3% of total fair cash value so that the county shall receive from the State of Illinois 50% reimbursement of the Supervisor of Assessment's salary
- Value special properties in accordance with procedures as established by state law
- Value all large components of industrial machinery and equipment as real estate in accordance with the "like kind" provision of the Illinois Statutes
- Mail notice to each taxpayer whose assessment has been changed since the preceding year
- Cause to be published in a newspaper or newspapers in Grundy County a list of assessments that have been added or changed, except for equalization, since the preceding year
- In a quadrennial year, cause to be published in a newspaper or newspapers in Grundy County a full and complete list of all assessments by township in the county. In addition to the publication, each taxpayer shall receive a mailed notice of the assessed valuation
- Administer applications and certificates of all non-homestead exemptions
- Establish and maintain assessments on non-homestead exempted property which are leased to another party
- Administer applications and re-certification of the following homestead exemptions:
- Disabled Veteran Exemption
- Senior Citizens Homestead Exemption
- Senior Citizens Assessment
- Freeze Homestead Exemption
- Homestead Improvement Exemption
- File the following forms with the Illinois Department of Revenue:
- PTAX Form 280A
- Tentative Abstract of Assessments PTAX Form 280A attachment
- Reclassification Report
- PTAX Form 282
- Non-Farm Parcels Exceeding $999,999 in Assessed Value
- PTAX Form 204/SA
- Equalization Report
- Clerk of the Board of Review:
- Accepting Complaints
- Scheduling hearings
- Notifying property owners
- Publishing action of the Board
- Maintain Board minutes
- Maintain Board dockets
- Respond and defend Board of Review action before the State Property Tax Appeal Board
- Issue Certificates of Error setting forth nature and cause of error for submission to Circuit Court for its approval
- File the following forms on behalf of the Board of Review to the Illinois Department of Revenue:
- PTAX Form 204/BR attachment, Reclassification Report
- PTAX Form 204/BR, Equalization Report
- PTAX Form 282/BR, Non-Farm Parcels Exceeding $999,999 in Assessed Value
- Presiding Chairman of the Advisory Farmland Assessment Review Committee
- Communicate with the following:
- Tax Payers
- Company Tax Representatives
- Mapping vendor Computer vendor Newspaper & radio media
- County Officials
- Township Officials
- State legislators & staff
- Department of Revenue
- Other State agencies
- In addition to the County Board meetings as needed, attend the following committee meetings:
- Tax (oversight)
- Personnel (as needed)
- Planning & Zoning (as needed)
- Finance (as needed)
- Department Head
- Edits the assessment roll and publishes the changes
- Supervises the collection of and analyzes real estate transfer declaration data to be used in sales ratio studies for level of assessment estimates and intra-county equalization
- Administers various homestead exemptions and preferential assessment types
- Supervises the docketing, recording and execution of all Board of Review actions including assessment revision petition decisions
- Files annual abstract reports to the Illinois Department of Revenue
- Functions as a member of the County’s management team to resolve issues and implement plans of action
- Designs and institutes assessment forms
- Makes quasi-judicial interpretations of the Illinois Property Tax Code
- Confers with State and local governmental agencies in property tax matters
- Confers with taxpayers, their attorneys and/or agents
- Consults with County's legal officer in preparation of presentations before courts and boards
- Appears as an expert witness in court actions
- Maintains regular attendance and punctuality
- Other duties as assigned
ADDITIONAL DUTIES AND RESPONSIBILITIES
- Adjusts work assignments and schedules in the event of an emergency to participate in emergency preparedness, response, and recovery activities as assigned.
- Performs related duties as required or assigned within job classification.
- Assist the County Board and other taxing district boards in developing real estate tax abatements and real estate tax rebates as authorized by Tax Increment Finance Districts ("TIF").
- Develop fair market value estimates of an unimproved acre of land for the School Site Donation Land Cash Ordinance.
A Certified Illinois Assessing Official certificate; or A Certified Assessment Evaluator Certificate; or A Member of the Appraisal Institute (MAI), Residential Member (RM), Senior Real Estate Analyst (SREA), Senior Real Property Analyst (SRPA) or Senior Residential Analyst (SRA) certification from the Appraisal Institute or its predecessor organizations.
In addition, a person must have had at least 2 years of experience in the field of property sales, assessments, finance or appraisals and must have passed an examination conducted by the Department of Revenue to determine his or her competence to hold the office.
Valid Driver’s License is required.
EDUCATION AND EXPERIENCE
Associate's degree (A.A.) or equivalent from two year college or technical school; minimum two years of experience in the field of property sales, assessments, finance or appraisals and must have passed an examination conducted by the Department of Revenue to determine his or her competence to hold the office.
- Interpretation of aerial based tax maps
- Expertise in legal descriptions
- Researching capabilities related to ownership documentation and judicial rulings
- Expertise in the mass appraisal process and its application
- Expertise in the fee appraisal process
- Expertise in the Illinois Appraisal Manual and its application
- Working knowledge of existing State Statutes
- Analysis of proposed legislation and its effect locally
- Knowledge of accounting procedures
While performing the duties of this job, the employee is regularly required to stand, kneel, talk, hear, see, and use fingers, hands, and arms as well as lift file boxes up to 25 pounds. Any qualified applicant with a disability and requiring reasonable assistance or accommodation to the application and/or interview process should notify the HR Department.
CERTIFICATES, LICENSES, REGISTRATIONS
This position requires certification as Illinois Assessing Officer and/or other qualifications as prescribed by 35 ILCS 200/3-5.
TO APPLY: Candidates must meet the minimum requirements of the position in order to be considered. Send resume and salary requirements to HR@grundyco.org with “Supervisor of Assessments” in the subject line, or mail to Grundy County Administration, Attn: Human Resources, 1320 Union Street, Morris, IL 60450.
No phone calls please
Grundy County is an Equal Opportunity Employer and will give consideration to all qualified applicants for employment without regard to race, religion, color, national origin, sex, age, marital status, ancestry, pregnancy, order of protection status, military status, unfavorable discharge from military service, mental or physical disability, sexual orientation, or any other non-merit factor.