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HomeMy WebLinkAboutResolutions - 2022.02.24 - 3531640AKLANIrr C O U NTY M I C H I G AN BOARD OF COMMISSIONERS February 24, 2022 MISCELLANEOUS RESOLUTION 922-044 Sponsored By: Kristen Nelson IN RE: Human Resources - Resolution to Increase the Salary Grade for the Equalization Officer Classification Chairperson and Members of the Board: WHEREAS the role of the Equalization Officer is critical to the financial health of Oakland County and all of its communities, as well as to ensuring equitable property valuations for the residents of the County; and WHEREAS the labor market has indicated that salaries for comparable positions exceed the current salary range for the Equalization Officer; and WHEREAS in order to attract and recruit a high caliber candidate, the Human Resources Department has reviewed the Point Factor evaluations of this classification and determined that an increase from Salary Grade 131 to Salary Grade 133 is appropriate; and WHEREAS this is being requested outside of the Human Resources Department Salary Administration Plan Quarterly Report due to the need to recruit and hire for this role as soon as possible; and WHEREAS the FY2022 GF/GP cost for this increase in salary grade is $16,135. NOW THEREFORE BE IT RESOLVED to increase the salary grade of the Equalization Officer classification from Grade 131 to Grade 133. BE IT FURTHER RESOLVED to amend the FY2022-2024 Budget as reflected in Schedule A attached. Chairperson, the following Commissioners are sponsoring the foregoing Resolution: Kristen Nelson. � du Date: February 25, 2022 David Woodward, Commissioner Date: February 28, 2022 Hilarie Chambers, Deputy County Executive II � r Date: March 01. 2022 Lisa Brown, County Clerk / Register of Deeds COMMITTEE TRACKING 2022-02-08 Legislative Affairs & Government Operations - recommend to Board 2022-02-24 Full Board VOTE TRACKING Motioned by Commissioner Penny Luebs seconded by Commissioner Karen Joliat to adopt the attached Resolution: to Increase the Salary Grade for the Equalization Officer Classification. Yes: David Woodward, Michael Gingell, Michael Spisz, Karen Joliat, Kristen Nelson, Eileen Kowall, Christine Long, Philip Weipert, Gwen Markham, Angela Powell, Thomas Kuhn, Charles Moss, Marcia Gershenson, William Miller III, Yolanda Smith Charles, Charles Cavell, Penny Luebs, Janet Jackson, Gary McGillivray, Robert Hoffman (20) No: None (0) Abstain: None (0) Absent: (0) The Motion Passed. ATTACHMENTS 1. Schedule A - Budget Amendment - Equalization Officer 2. Job Description - Equalization Officer STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on February 24, 2022, with the original record thereof now remaining in my office. In Testimony Whereof, I have hereunto set my hand and affixed the seal of the Circuit Court at Pontiac, Michigan on Thursday, February 24. 2022. Lisa Brown, Oakland County Clerk /Register of Deeds Oakland RY GRADE FOREQUAI-i71`TION OFFICER Count`!, Mlghigan INCREASE 1N TpAENT DETAIL RESOURCES DEPAR schedule' A' A�ouni Ti`tle� HUMAN __�cooutt #lam I Division # I Fund iF Division Name Fund Name 9090101 wE VA -FUND ;10100 natere 10100 10100 1020501 1020501 Get, Fund ion Dapanmenta4Tm & 9 u� 0100 General E General Fund Management et Man�ment & Budget E Genen" and E Glasstflcalton and Rate Change 740037 Salaries P'gular ents 196030 7020t0 Fringe Benefit 1-7730 020 Adlustm 1722900 Total Expenddares 30 (1135) (16,135) 14,172 (166 ,1351 14172 1,963 1072 1 963 r- OAKLAND COUNTY MICHIGAN Class Title: EQUALIZATION OFFICER Department: Management & Budget / Equalization Reports To: Director — Management&Budget FLSA Status: Exempt Salary Plan: UNI/131 GENERAL SUMMARY Under general direction and pursuant to section 211.34 of the Michigan Compiled Laws and the General Property Tax Laws of the State of Michigan, performs the functions and responsibilities of the Equalization Director. Assists the Board of Commissioners in equalizing the assessed value of all real and personal property assessments of various County tax jurisdictions. Responsible for making an equalization study of the assessed and equalized values of each class of property in each unit of government annually and recommending adoption of values to the County Board of Commissioners in order to bring each unit to a recommended level of valuation. Directs the compilation of sampling data, reports, and statistics on property valuation in the County for use by the Board of Commissioners. Annually is responsible for the preparation of the Local Tax Report as presented to the County Board of Commissioners. Provides expert testimony before various tax review bodies, confers with, and provides advice to local elected officials, assessors and taxpayers on assessment and equalization matters. Supervises the preparation of tax warrants, tax rate, equalization, and other required reports such as Headlee, Truth in Taxation, and Truth in Assessing. Responsible for the assessment function in local units of government which do not have their own assessor and contract with the County. Related functions include Homestead decisions and reassessment of all ownership transfers, administration of additional assessment caps, and oversight of the appeals pertaining to these activities. Oversees daily operations of County Equalization Division which has a staff of approximately 80 individuals and an annual budget of $10 million. Utilizes current Countywide and/or department specific software to complete assignments. SUPERVISION EXERCISED Working through one or more subordinate supervisors, plans, directs, makes staffing decisions, and exercises control over the Equalization Division. Exercises managerial authority over supervisory, professional, technical, and clerical employees. CLASS TITLE: EQUALIZATION OFFICER ESSENTIAL JOB FUNCTIONS Plans, reviews, updates, and implements programs which are designed to obtain annually the necessary data to equitably establish the relative valuation of taxable property located within Oakland County. Is responsible for taxable values, Corrective Action Plan values, and other valuation limits. Directs and schedules the conducting of sample studies, reappraisal programs, valuation changes and other functions necessary to maintain an equitable equalization program. Supervises the preparation of Equalization studies, using sales and appraisals, for separate classes of property located in units of government. Reviews and directs the preparation of reports for millage rollback calculations throughout the County. Administers requirements mandated by Proposal A and any additional mandated requirements. Confers with supervisors on a regular basis to monitor the progress on the attainment of goals and deadlines for the annual preparation of equalization reports, assessment rolls, tax bills, and tax rates. Analyzes and evaluates data pertaining to assessing or equalization questions for presentation to the County Executive Administration, County Commissioners, State Tax Commission, Michigan Tax Tribunal, or County taxpayers. Testifies as an expert witness before the Michigan Tax Tribunal concerning the value of unusual or special purpose properties, interpretation of complex sales studies, the application of tax laws, and various other facets of the equalization process. Acts as assessor and directs the assumption of assessment function by the division for cities and townships who contract with the County for assessing services. Directs and supervises the negotiation for assessment services performed for County tax districts under either a reappraisal or maintenance contract. Ensures that the computerized appraisal system and the property description files are up-to-date so that accurate and complete tax bills are prepared. Provides expert technical advice on real and personal property assessments, equalization procedures, current and pending tax legislation, and other related matters to local elected officials, local assessors, and interested taxpayers. Plans, directs, and supervises the obtaining, compiling, and analyzing of statistical data of assessing units required for the preparation of the annual County Board of Commissioners' Report on Local Taxes. Develops and maintains a supporting system to provide assistance to each assessing district in carrying out their responsibilities under the General Property Tax Laws. Meets and reports to the Board of Commissioners' committees regarding the current equalization of all personal and all five classes of real property within Oakland County. CLASS TITLE: EQUALIZATION OFFICER Answers taxpayer inquiries and complaints by mail or phone concerning assessment amounts, equalization and appraisal procedures, and other related questions. Meets with officials of local governmental units, taxpayers, and other interested parties to discuss Equalization functions, its relationship to local assessing units, and other issues relative to County Equalization programs. Acts as Damage Assessment Officer for real and personal property damaged as a result of natural disasters as provided for by the County Emergency Operations Plans. Utilizes current Countywide and/or department specific software to complete assignments. ESSENTIAL MENTAL & PHYSICAL REQUIREMENTS Ability to communicate to accurately convey information, using tact and diplomacy. Ability to perform mathematical calculations. WORKING CONDITIONS Work is performed in a typical office environment. Participates in activities that require driving or being a passenger in an automobile or bus. IMPORTANT NOTE: The primary purpose of this job description is to set a fair and equitable salary range for this job classification. Generally, only those key duties necessary for proper job evaluation and/or labor market analysis have been included. Other duties and responsibilities will be assigned by the supervisor. EXPERIENCE. TRAINING. KNOWLEDGES. SKILLS & ABILITIES A. REQUIRED MINIMUM QUALIFICATIONS Possess a Bachelor's Degree from an accredited college or university with a major in Business Administration, Public Administration, Accounting, or a related field of study. NOTE: Applicants possessing transcripts from a college or university outside of the United States will be required to provide documentation of degree equivalency from a member of the National Association of Credential Evaluation Services (http://naces.ore/members.html). The degree evaluation will be required for application processing. Have had six (6) years of full-time professional experience in real property appraisal and assessment; including four (4) years in a supervisory capacity. CLASS TITLE: EQUALIZATION OFFICER 3. Possess a Michigan Master Assessing Officer certification from the State Tax Commission. 4. Possess a Personal Property Examiner certificate from the State Tax Commission. 5. Pass the complete examination, including the employment medical established for this classification. 6. Successfully complete the six-month probationary period. B. ADDITIONAL DESIRABLE QUALIFICATIONS 1. Considerable knowledge of the general property tax laws of the State of Michigan. 2. Considerable knowledge of the methods and practices of auditing and accounting. 3. Considerable knowledge of the methods and practices of real and personal appraisals and assessing. 4. Considerable knowledge of and ability to analyze factors which influence or indicate personal property value. 5. Considerable ability to supervise and train subordinates in personal property valuation techniques. 6. Considerable ability and skill in interpreting departmental programs, procedures, and legal requirements to the general public. 7. Considerable abilityto make decisions in accordancewith established departmental policies and procedures. 8. Considerable ability to establish and maintain effective working relations with administrators, other employees, and the general public. 9. Demonstrated abilityto build and maintain an effective and inclusive working environment for staff. 10. Familiar with current word processing, spreadsheet, database, e-mail, and Internet software. C. SPECIAL REQUIREMENTS 1. Must maintain a Michigan Master Assessing Officer certificate. 2. Must maintain a Personal Property Examiner certificate. Note: Oakland County reimburses for employees for the cost of these certifications. 4 CLASS TITLE: EQUALIZATION OFFICER APPROVED BY: DATE: 12/06/2021