DOLA - Property Tax Specialist Intern

Property Tax Specialist Intern

The Division of Property Taxation (DPT) exists to ensure the fairness and equalization of ad valorem taxation for Colorado taxpayers by administering, statewide, property tax exemption laws as they apply to religious organizations, charitable organizations, and private schools. The work unit is primarily responsible for auditing initial requests for exemption and 10,500 annual Exempt Property Reports to determine whether properties qualify for exemption. The unit researches and develops policies and techniques for dealing with property tax exemption issues. The work unit also provides support and technical expertise on property tax exemptions to the Governor, General Assembly, State Board of Equalization, County Assessors and their staff, and the general public. The unit performs this technical, specialized work as direct extension of the need for an equitable system to finance local governments.

Position Summary

This is a trainee position, under the close supervision of higher Property Tax Specialists, which takes action on elementary assignments involving property tax exemption problems. The position is primarily responsible for auditing initial requests for property tax exemption, as well as requests for continued exemption, analyzing that information in light of exemption statutes, court decisions, rules, and policies, and then recommending to the Property Tax Administrator whether that property should be granted an exemption. Elementary requests would be those where the employee applies several related sequential steps, where statutes, rules, and established procedures are readily apparent and clearly applicable.

The primary job duties include, but are not limited to:

• Train in the Examination and Analysis of Applications for Property Tax Exemption
• Learns in a training capacity under direct supervision to recommend actions to be taken on elementary requests for exemption by analyzing the entity's organizational structure, financial statements, program operations, and property use. Site visits may be required.
• Participate in training sessions during which the constitutional and statutory bases for exemption will be explained as well as how relevant rulings of Colorado appellate courts influence the decision-making in determining whether property should be exempt.
• Attend outside training to learn additional background on the property tax system. This will often take the form of attending classes conducted by other sections of the Division of Property Taxation. Other professional development opportunities such as through the Department of Personnel and Administration may also be encouraged.
• Train to write summary reports encompassing findings, analysis of governing laws, and evaluation of possible actions. Recommended action is generally to grant, grant in part, or deny the request for exemption, but other recommendations may be made as well. This will include learning to use internal and external sources of information and learning how to interview property owners and public officials.
• Train in the Review of Annual Reports
• Learn, in a training capacity under direct supervision, how to examine annual reports filed by exempt property owners to determine if continued exemption of the property is appropriate. This includes learning the mechanics of this review; processing mail, sending out inquiries to owners, doing follow up as well as the substantive principles to be applied in reviewing the submission.
• Train to Advise the Public and County Officials on Property Tax Exemption Matters
• Learn to advise county officials and the general public by explaining property tax exemptions statutes, court cases, rules, policies, and procedures. Learn to interpret how those various guidelines affect particular situations and what actions to recommend to public officials and the general public.
• Other Duties as Assigned
• Performs other duties assigned to exemptions section property tax specialists to further the mission of the Division of Property Taxation. These duties include assisting with mailings; providing telephone coverage; and participating in section and Division meetings.
• Travel Requirements
• Position will be required to make day trips around the Denver metro area as well as to other front range areas in a state vehicle. No overnight stays will be required for day trips. In addition, lengthier trips (1-2 times yearly) will be taken which can result in overnight stays not to exceed four nights (leaving Monday, returning no later than Friday). See conditions of employment for driving record and license requirements.