SENIOR FIELD REPRESENTATIVE LOCAL PROPERTY TAX DEFINITION:
Under limited supervision of a Principal Field Representative Local Property Tax or other supervisory official in the Department of the Treasury, does the more complex work involved in examining and checking assessments, tax lists, exemption and deduction lists, and other pertinent documents; does the more complex field and office work involved in the appraisal of real property; may function as a lead worker; does other related duties as required.
NOTE: The examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed.
EXAMPLES OF WORK:
In office and in the field, instructs and guides field representative trainees and field representatives in various activities of the unit.
Interviews local/county tax officials and taxpayers to explain/interpret provisions of basic tax laws relating to local property and prepares reports for use of staff concerning same.
Interviews assessors and tax collectors and compiles information into assessment-sales ratio reports required by and for use of staff.
Independently conducts investigations of assessed valuations in the several taxing districts.
Reconciles information published preliminarily by the Local Property and Public Utility Branch regarding individual amounts of Homestead Rebates to be paid with tax data obtained from interviews with taxpayers, assessors, and tax collectors.
Advises taxpayers, local/county officials, and other interested parties regarding eligibility, procedures, and requirements to qualify for the Senior Citizen's Property Tax Deduction under existing legislation.
Counsels local tax officials regarding requirements for complying with the Farmland Assessment Act.
Advises interested applicants of requirements to sit for the Tax Assessors Certification Examination.
Researches records concerning title information including title transfers pertaining to real property, integrates information obtained through personal interviews, and prepares reports for use of staff.
Advises taxpayers, local/county officials, and other interested parties regarding taxpayer property tax deductions relating to senior citizens, disabled persons, and veterans' deductions.
Collects and tabulates data concerning specific properties including types of construction, volume, area, income, neighborhood characteristics/influences, zoning restrictions, and other information.
Counsels local municipality officials regarding state requirements for tax maps particularly as they relate to revaluation contracts.
Assists local tax officials in compiling exempt property listings in relation to the "In Lieu Tax Act" and advises in all phases of property tax assessment including eligibly for exemption or deduction from taxation
Interviews lawyers, real estate brokers, accountants, taxpayers, local zoning officers, municipal clerks, assessors, and tax collectors concerning transfers of real property and assessment records, and tabulates the information obtained.
Cooperates with the Office of the Attorney General regarding the defense of the Directors Division of Taxation Table of Equalized Valuations under appeal.
May serve as a witness in court and at administrative and other hearings and gives testimony under oath.
Examines tax assessment lists, tax exemption applications, and other pertinent documents/records for completeness, accuracy, and compliance with the law.
Investigates revaluation projects within the taxing districts.
Obtains data required to bring existing appraisals of real estate up to date.
Obtains assessment figures for properties to be appraised from the offices of assessors and/or county boards of taxation.
Obtains current sales data of properties to assist in appraisal processes.
Obtains corrected Homestead Rebate applications for taxpayers and/or assessors when these applications have been processed erroneously or are incomplete.
Researches records, interviews tax search officers and tax collectors concerning outstanding liens, mortgages, and other encumbrances against the title to particular real estate for use by the collection and enforcement function of the department.
Reconciles more complex reports of real estate exempt from property taxation with such values as shown on the records of assessors and which have been certified to the county boards of taxation.
Trains new assessors and newly appointed county board of taxation commissioners/secretaries in property tax law, procedures, and methods of practice.
Advises staff personnel and members of county boards of taxation in all phases of property tax assessment including advice as to taxability of real property and production of tax lists and exempt lists through electronic data processing.
Assists county clerks and/or recording officers in administration and reporting of realty transfer fees.
Evaluates sales data as to its usability or non-usability for sales ratio purposes.
Prepares factual, statistical, and financial reports, and reports on tax assessment and property appraisal matters.
Will be required to learn how to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
REQUIREMENTS:
NOTE: Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience.
Six (6) years of professional experience in a property tax program and/or the appraisal of real property for tax assessment purposes.
OR
Possession of a Bachelor's degree from an accredited college or university; and two (2) years of the above-mentioned professional experience.
OR
Possession of a valid Tax Assessor Certificate as provided by N.J.S.A. 54: l-35.25 and two (2) years of the above-mentioned professional experience.
NOTE:The possession of a valid Tax Certificate by N.J.S.A. 54: l-35.25 is permitted only when filing for an open-competitive exam. It is not permitted when considering eligibility for promotional exams.
NOTE: "Professional experience" refers to work that is creative, analytical, evaluative, and interpretive; requires a range and depth of specialized knowledge of the profession's principles, concepts, theories, and practices; and is performed with the authority to act according to one's own judgement and make accurate and informed decisions.
LICENSE:
Appointees will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform the essential duties of the position.
KNOWLEDGE AND ABILITIES:
Knowledge of investigative processes and techniques.
Knowledge of problems involved in conducting investigations.
Knowledge of various aspects of assessing offices and of basic laws pertaining thereto.
Knowledge of interview techniques and their application.
Knowledge of statistical procedures, and of the tabulation and analysis of financial and other data.
Knowledge of the form, content, and interpretation of construction plans/specifications.
Ability to read, interpret, and apply information on the following legislation and/or programs: Homestead Tax Rebate Act, Farmland Assessment Act, Water and Air Pollution Statutes, Revaluations Contract Act, Exempt Property Lists - In Lieu Tax Act, Assessor Certification Exam Program, 4-Line EDP Program, Realty Transfer Fee Act, Senior Citizens Legislation, Veteran Deduction Legislation, Disabled Persons Legislation, and Tax Map Procedure,
Ability to organize field and office work, analyze problems, and develop effective work methods.
Ability to read, interpret, and apply tax laws and regulations.
Ability to advise and instruct local tax collectors, assessors, taxpayers, and others to explain and interpret tax law.
Ability to take the lead over lower level field representatives and other staff.
Ability to conduct investigations in relation to taxpayer complaints and examine/check assessments, exemption applications, and other documents for completeness, accuracy, and compliance with the law.
Ability to learn to use the Real Property Appraisal Manual for New Jersey Assessors and the Handbook for New Jersey Assessors.
Ability to work harmoniously with associates, assessors, taxpayers, and others concerned with the work of the Local Property and Public Utility Branch.
Ability to obtain data from basic records and from inspections and record it appropriately.
Ability to prepare statistical, financial, and other reports containing findings, conclusions, and recommendations.
Ability to maintain records and files.
Ability to learn how to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
Ability to read, write, speak, understand, and communicate in English sufficiently to perform duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication.
Persons with mental or physical disabilities are eligible if they can perform essential functions of the job with or without reasonable accommodation. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.
