Champaign County
Job Description

Job Title: Lead Tax Extension Specialist
Department: County Clerk
Reports To: Chief Deputy and County Clerk
FLSA Status: Non-exempt
Employment Status: Bargaining Unit - AFSCME General Unit
Prepared Date: August, 2008

SUMMARY Performs mathematical, analytical and administrative work related to the calculation and extension of property taxes and the sale and redemption of delinquent taxes independently; reviews tax levy data from 185 taxing districts, 8 TIF Districts, 4 Enterprise Zones and approximately 300 drainage districts and sub-districts.

ESSENTIAL DUTIES AND RESPONSIBILITIES include the following. Other duties may be assigned.

Receives and reviews tax levies from 185 taxing districts and ensures the accuracy of the levies; receives financial reports and bonds from various taxing and drainage districts; reviews and updates filings of annexations and detachments by taxing district and enters tax codes, on the computer, related to annexations and detachments.

Prepares copies of annexations for other County offices (Supervisor of Assessments & Regional Planning) and prepares form for State of Illinois with a copy of annexation; makes required worksheet entries to the computer and verifies; ensures adherence of data and procedures with Illinois Department of Revenue rules and regulations pertaining to the computation of real estate taxes.

Determines drainage splits, amount of bonds, calculates 105% of previous extensions for Truth in Taxation and applies the tax cap formula where applicable; certifies Champaign County rates and value to the counties that have overlapping taxing districts into Champaign County and requests their rates and values; makes estimates of the values of those counties which do not submit values prior to extension; receives Railroad and Pollution Control values from the Illinois Department of Revenue and enters the values on the computer to the correct taxing districts.

Records various information at the annual tax sale of tax delinquent properties, whereby such properties may be redeemed by tax buyer; file dates and mails out the take notices by certified mail for each tax buyer, sometimes within the first five days after the tax sale upon receiving them from the buyer; prepares the tax buyer record reports at month-end, which indicate the redemptions made during the prior month, and an annual report at year end for 1099 purposes; year-end reports must balance with the Account Clerk's totals. Receives certificates for redeemed taxes from tax buyers and obtains check from Account Clerk for payment to tax buyers and posts appropriately.

Ensures that all redemptions, costs relating to filing for tax deed and take notice fees, are posted to the appropriate redemption books; ensures that all re-assignments and extensions are also entered into these books and the computer; issues tax deeds, prepares "sales in error", and processes bankruptcies and forfeitures in the same manner.

Prepares special reports by gathering and compiling statistical data; prepares 1099s for tax buyers, PTAB report of adjusted assessed values and the IDOT report for road and bridge funds; prepares PTELL reports for Illinois Department of Revenue and Illinois State Board of Education, prepares the State Abstract, which contains taxing districts assessed values, levies, rates and extensions by fund, TIF districts and Enterprise Zone reports; maintains files of all districts, levies, budgets, annual reports, bonds, drainage, TIF splits, EZ applications, tax certificates, take notices, information pertaining to tax sales.

Responsible for setting up new TIF districts with the base values and base years certified by the Village and a copy of the map and a legal description certified to the State; updates tax codes on the computer with new parcel numbers and base values determined on splits and combinations; checks all Enterprise Zone applications received from the cities with any errors noted reported to the Villages Planning Department for corrections; enters new parcels on the computer showing base years, percentage of abatement, districts abating and new tax code with figures calculated and proofed against the computer.

Notifies taxing districts of the CPI for tax caps, figures the tax caps by determining annexations, detachments and other necessary information needed to apply the tax cap formula; figures the rate of increase factor (RIF) on taxing districts.

Maintains the Drainage District assessment rolls, posts new rolls and notifies attorneys of the districts of all splits and combinations; enters all corrections and the percentage of assessment to be put on the tax bills for annual maintenance assessment of the districts.

Maintains extensive contact with the Supervisor of Assessments Office, County Treasurer, County Trustee, tax buyers, financial institutions and title companies; has frequent contact with County Board Office, IT Division of Administrative Services, the State's Attorney's Office and approximately 185 tax-levying bodies within the County.

Assures the accuracy of tax bills and drainage, preparing the State abstract and handling tax sales.

Co-ordinates storage and record retention for office documents.

Reviews relevant statutes and court cases and works with County Clerk to ensure compliance of office with same. Represents the County Clerk at statewide meetings dealing with property tax extension and property tax legislation.

Clerks meetings of the County Board. Coordinates the preparation, processing and filing of ordinances, resolutions, minutes, contracts and other documents related to County Board business.

Provides backup to the Technology Specialist, including managing incoming email to the website and forwards emails to the appropriate person or department.

Assists the Senior Vital Records Clerk with maintaining mobile home local services tax file records and mobile home manual.

May assist with the duties of a Deputy County Clerk as needed.

SUPERVISORY RESPONSIBILITIES Directs the activity within the Tax Extension Department including the work of the Tax Extension Specialist. Schedules and oversees 25 to 30 people on the processing of the returning ballots on election night.

QUALIFICATIONS To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required.

EDUCATION and/or EXPERIENCE High school diploma or general education degree (GED) with heavy emphasis in mathematics and five years of responsible office/clerical experience; or equivalent combination of education and experience. Requires knowledge of the English language and spelling, plus knowledge of modern office practices and procedures. Requires knowledge of the County community and it's organizational structure. Requires knowledge of the Election Code and Vital Statistics rules and procedures, plus extensive knowledge of tax laws. Should have knowledge of software programs Microsoft Access, Excel, Exchange, Word, WordPerfect and Desktop Publishing.

LANGUAGE SKILLS Ability to read, analyze, and interpret data, legal documents, or governmental regulations. Ability to prepare reports, business correspondence, and lists. Ability to work under time constraints and deadlines highly desirable. Ability to effectively present information and respond to County Officials, employees and the general public.

MATHEMATICAL SKILLS Ability to work with mathematical concepts such as probability and statistical inference, and fundamentals of plane and solid geometry and trigonometry. Ability to apply concepts such as fractions, percentages, ratios, and proportions to practical situations.

REASONING ABILITY Ability to solve practical problems and deal with a variety of concrete variables in situations where only limited standardization exists. Ability to interpret a variety of instructions furnished in written, oral, diagram, or schedule form.

CERTIFICATES, LICENSES, REGISTRATIONS Registered voter in Champaign County and willing to take the oath as Deputy County Clerk.

PHYSICAL DEMANDS The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. While performing the duties of this job, the employee is frequently required to walk; sit; reach with hands and arms; and talk; or hear. The employee is occasionally required to stand; stoop; kneel; crouch; and use hands to finger, handle, or feel. The employee must occasionally lift and/or move up to 25 pounds. Specific vision abilities required by this job include close vision, distance vision, depth perception and ability to adjust focus.

WORK ENVIRONMENT The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Normal office conditions. The noise level in the work environment is usually quiet to moderate.

Note: This document contains wording of a description of a general class of positions within the Champaign County salary administration program. The description contains examples of duties and responsibilities which may or may not be considered to be "essential functions" to a particular job or position with the job class. "Essential functions" are to be determined at the position or job level within each department.