HumanResourcesAgenda2024May24
County of Frederick
Michael J. Marciano
Director of Human Resources
(540) 665-5668
Fax:(540) 665-5669
Michael.Marciano@fcva.us
TO:Human Resources Committee and Board of Supervisors
FROM:Michael J. Marciano
DATE:May 16, 2024
SUBJECT:HR Committee Agenda
The HR Committee will meet in the First Floor Executive Conference Roomat 107 North Kent
Street on Friday, May 24, 2024,at9:00a.m.
The agenda for the meeting is as follows:
Request for Adding aPersonal Property Division SpecialistRole for the
Commissioner of Revenue’s Office& Transfer of an Employee Into that Role–
Presentation byDepartmentRepresentative
107 North Kent Street, Winchester, VA 22601
Frederick County, Virginia
OFFICE OF
COMMISSIONER OF THE REVENUE
107 North Kent Street P.O. Box 552
Winchester VA 22601Winchester VA 22604-0552
tonya.sibert@fcva.us
www.fcva.us/cor
Tonya C. Sibert Phone: 540-665-5681
COMMISSIONER Fax: 540-667-6487
I am seeking approval to reassignone of the Sr.Account Clerk positionsto that ofaPersonal
Property Division Specialist. The Personal Property Division Specialist is a role that I would like
added to the Salary Administration Program (SAP), and will more accurately capture the role that
this employee performs for the COR. We currently have a Sr. Account Clerk that would be
transferred to this new position.
As the population of Frederick County continues to grow (96,359as of July 2023according to
Weldon Cooper’sCenter for Public Service), demands of our staff haveincreasedaccordingly.The
growth has similarly driven an increase in assessments, business licensing, business equipment,
personal property accounts, and overall encounters with our office to uphold compliancewith the
Code of Frederick County and Code of Virginia.These factors have substantially increased the
workload and duties for COR staff. Reclassifying thisposition will not only help us meet the
increasing challenges of our duties but assist in retainingvalued, highly qualifiedand trained staff.
Comparing the Essential Functions of the Commissioner of Revenue,wefind that the workload
and functions mirrorthat of the Treasurer’s Office Account Analystposition. It is appropriateto
request salary amounts that would alignCOR’s staff salarywithsimilar responsibilities totheir
counterparts in the Treasurer’s Office.
Per the County’s Salary Administration program, the following reflects the current title and salary
ranges (as of March 1, 2024) for these positions:
COMMISSIONEROFTHEREVENUETREASURER
SeniorAccountClerk(209)$42,469-$69,997SeniorAccountAnalyst(215)$56,912-$93,802
As illustrated above, the disparity between the salary ranges in the two offices is challenging. The
discouragingpay inequities hinderour ability to retain valued staff who are not compensated
when compared toa neighboringFrederick Countyoffice whose transactional worth equalsthat
of the COR.The COR office participated in the County job survey in 2021/2022. Our office is one
of the last two to be completed and reviewed.
Attached is a side-by-side comparison of the Senior Account Analyst from the Treasurer’s Office
and the Senior Account Clerk from the Commissioner of the Revenue. (See Exhibit A).
COMMISSIONER OF THE REVENUE (Proposed)TREASURER
Personal Property Division Specialist (215)$56,912- $93,802 Senior Account Analyst (215) $56,912 - $93,802
Thank you for your consideration.
EXHIBIT A
COUNTY OF FREDERICK
Position: -Personal PropertyDivision Specialist
ESSENTIAL FUNCTIONS
TreasurerCommissioner of the Revenue
Senior Account AnalystJob DescriptionSenior Account ClerkJob Description
Responds to property owner, taxpayer, employee, and Provides timely and courteous customer service by phone, email,
management questions and requests for assistance (via walk-in, via web, and in-person inquiries.
Responds to Taxpayers with inquiries and questions about
e-mail, or phone). Explains complex tax code and regulations in a
customer-friendly manner.Works with minimal supervision.Personal Propertyrequirements and processes.Works with
minimal supervision.Supervises others when directed.
Processes all local tax payments and miscellaneous payments to Uses Computer and Internet Technology to assist with taxpayer
the County. Ensuresall payments are accounted for and posted inquiries and filing Personal Property Additions and Deletions,
properly in a timely manner.Military/Veteran requirements,and processes.
Oversees refunds over $10,000 that require Board of Supervisors
approval. Completes scanning, filing, and permanent record retention as
Manages monetary guaranty performance module. Creates new required.
bond accounts in module, reviews for accuracy, and notifies
impacted parties. Scans all bond paperwork into account. Assist Works and/or helps createqueries and reports to assist the
County Attorney in bond collection process and performbond department Headand analysis as requested.
release process.
Maintains related records and files related reports in accordance Understands and can apply all basic regulations regarding
with the same standards as the Virginia Department of Taxation Personal Propertytaxation andcan find the applicable sections of
and the Auditor of Public Accounts (APA). Assist with annual the Codes of Virgina and Frederick County as they apply to
APA audit records as needed. taxpayer’s questions. Assist other commissioners and Personal
Property divisions who need technical assistance relating to
system requirements for Personal Property Division issues.
Compiles with all rules, regulations, policies, and procedures of Assist with appeals that taxpayers have regardingPersonal
the Frederick County Treasurer’s Office and Virginia Law.Property Assessments or changes.
Maintains accounts toreflect reductions, interest allocation, and Assist the County Attorney with any FOIA inquiries gathering
FOIA request. information and data for court proceedings.
Handlesdaily dataentries with accuracy.
Maintains the daily reporting of delinquent collection systems, Conducts desks audits as necessary or as requested. Reports non-
including payment plans, DMV-stop removal, and non-compliance with addresses, documents, and reports.
Works closely with the Auditor and Department head on other
compliance follow-up. Assists collection department with
delinquent collections.Audits whenneeded.
Completes training and educational requirements as necessary Keeps up to date on legislative and code changes as they relate
through the Treasurer’s Association of Virginia.to Personal Propertytaxation and collaborateswith the Division
Maintains and updates cashier policy manual.Heador Commissioner on changes, and how to implement them.
Obtains training to research the Department of Taxation(IRMS)
andDepartment of Motor Vehicles (DMV)guidelines. Attends
Continuing Education Meetings and Classes.
Ensures protection of highly confidential taxpayer information in Processesand enters dailyfilings into the database forAll
accordance with the Virginia Secrecy Act and administrative Personal Property,or other filingsthat come in by mail.
regulations of Virginia Department of Motor Vehicles (DMV) Completes All Abatements with No errors in timely manner to
and Virginia Department of Taxation.allow the Treasurer to balance daily.
Processes credit/abatements made by Commissioner of the Understands and completesalladjustments to Accountsfor the
Revenue’s Office-issuing refunds as needed. Personal Property Department.
Assists with the assessment of business license,personal Helps with online filing/navigationfor Personal Property and
property, real estate, and other local tax/fee bills,changes reporting includingadditions and deletions.
utilizing quality control procedures to ensure accuracy.
County of Frederick
Job Title:Personal Property Division Specialist
DATE: 4/22/2024 PREPARED BY:Commissionerof the Revenue
HR APPROVAL:Click or tap here to enter text.HR APPROVAL DATE:Click drop down to enter date.
SALARY RANGE:215
DEPARTMENT:Commissioner of the Revenue
REPORTS TO: Commissionerof the Revenue
JOB PURPOSE
SUMMARY: Helps s upervise personal property staff through all phases of the complex assessment of
taxable personal property from downloading accounts and updating records through closing books prior
to billing.
ESSENTIAL FUNCTIONS
ESSENTIAL DUTIES AND RESPONSIBILITIES: The requirements for this position include, but are not limited to, those
outlined below. All job functions, education and experience, general knowledge and abilities, and physical requirements
are subject to possible modification to reasonably accommodateindividuals with disabilities to enable them to perform
the essential functions of the job. This document does not create an employment contract, implied or otherwise. It is the
employer’s discretion to add or changethe duties or requirements of this position at any time.
Provides timely and courteous service to phone, email, web, and in-person inquiries.
Responds to taxpayers’ inquiries and questions about personal property requirements and processes.
Assists taxpayers with reporting of vehicles purchased and disposed of, or no longer owned.
May assist with other types of personal property such as boats, mobile homes, airplanes, etc.
Works directly with the Department Head and the Commissioner of the Revenue with projects, reports, and the
balancing and preparation of the Personal Property Book and Supplemental Billings.
Performs scanning, filing, and permanent record retention as required.
Assists with bi-annual APA Audit Records as needed.
Understands and can apply all basic regulations regarding personal property taxation.
Can find the applicable sections of the Codes of Virginia and Frederick County as they apply to taxpayers’
questions.
Obtains training to research the Department of Taxation and DMV Rules.
Uses computer and internet technology to assist with taxpayers’ inquiries and filings.
Handles daily entry with accuracy.
Completes accurate daily data entry to update and adjusts accounts including access to information from DMV
Records.
Assistswith online filing of vehicle registration or removal, high mileage, military status, vehicle use, etc.
All other duties as assigned–e.g., handling abatements, processing FOIA requests, etc.
JOB REQUIREMENTS
EDUCATION:Minimum of high school or equivalent with additional experienceor education in mathematics and
governmental assessment.Knowledge of taxation is preferred or at least five years of work experience working in the
department.
EXPERIENCE: At least 5 years prior experience in a personal property office of a Commissioner of the Revenue or other
similar tax assessor preferred. Good knowledge of assessment practices for personal property valuation and billing.
OTHER KNOWLEDGE, SKILLS AND ABILITIES:Able to communicate both orally and in writing and demonstrates
good listening skills. Has a thorough knowledge of the Codes of Virginia and Frederick County regarding personal
property taxation. Assists taxpayers with reporting vehicles and other personal property purchased, disposed of, or no
longer owned –which may include business use, personal use, military status, veteran exemption,etc. with minimal
supervision. Possesses thorough knowledge of ownership rules on taxable personal property. Understands and can
apply specific regulations to determine current fair market value and calculate assessment of personal property. Has
thorough knowledge of the Codes of Virginia Frederick County regarding personal property taxation. Understands
Department of Motor Vehicle Rules and JD Power pricing guides, and other sources of valuation. Maintains up-to-date
knowledge of legislative and code changes as they relate to personal property taxation and asks for assistance as
needed to implement changes. Works with minimal supervision or assistance in doing their daily tasks.
CERTIFICATES, LICENSES AND/OR REGISTRATIONS:Must possess or be willing to complete certification training
through Weldon Cooper Center of the University of Virginia for Master Deputy Commissioner of the Revenue designation
within twelve (12) months after hire date.
PHYSICAL AND ENVIRONMENTAL CONDITIONS
PHYSICAL CONDITIONS:The physical demands described here are representative of those that must be met by an
employee to successfully perform the essential functions of the job. Requires moderate physical effort working almost
exclusively with lightweight materials (up to 20 pounds) including but not limited to walking, talking, stooping, sitting (for
extended periods), kneeling, bending, reaching, gripping, and typing. Vocal communication is required to perceive
information at a normal spoken word level, and visual acuity is required for preparing and analyzing written computer
data, operation of machines, determining the accuracy and thoroughness of work, and observing general surroundings
and activities. Office work has no exposure to environmental conditions, and work is generally in a moderately noisy
location (e.g., business office, light traffic).
ENVIRONMENTAL CONDITIONS: Heated and air-conditioned office. The employee may be required to conduct site
visits.
ACKNOWLEDGMENT OF JOB DESCRIPTION
I understand that it is my responsibility to comply with allthe policies and procedures of the County and that such may be
changed by the County at any time. I recognize that this job description is not intended to be all-inclusive, and I may be
asked to perform other reasonably-related job responsibilities as assigned and required by management. I also realize
that this job description, or other oral or written statements, do not constitute an expressed or implied employment
contract, and such are not intended to bind the County of Frederick contractually.All employees are employed “at will”
and either the employee or the County may terminate employment at any time, for any or no reason, with or without
notice.
I have read the classification specification above, fully understand the requirements set forth therein, and will
perform these duties to the best of my ability.
____________________________________________________________
Employee SignatureDate
__________________________________
Print Employee Name
Secretary
Assessor I
Assessor IAssessor I
Former GIS)
(
Reassessment
mson
Assessor III
Chief Administrator Real
Estate and
Assessor III
Will Tho
Dining Room Leader
Assistant
Assessor IAssessor I
Assessor II
Administrative
Host
Business Division
Chief Administrator
Alessandro Volta
Business Division Specialist
Senior Account Clerk
Senior Account Clerk
of the
of the
Revenue
Secretary
Revenue
Commissioner
Deputy Commissioner
Supervisor
Account Clerk
Account Clerk
Account Clerk
Senior Account Clerk
Personal Property Division
Personal Property Division Specialist
Auditor