The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

• Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts

• Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)

• 401(k) retirement plan with employer match

• Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)

• Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees

• 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)

• Mental health and wellness support

• Employer-paid basic life and disability coverage

• Annual learning and development stipend to fuel your professional growth

• Daily meals in our offices, and meal delivery credits as eligible

• Relocation support for eligible employees

• Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

More details about our benefits are available to candidates during the hiring process.

This role is at-will and OpenAI reserves the right to modify base pay and other compensation components at any time based on individual performance, team or company results, or market conditions.

About the Team

OpenAI Finance ensures the organization is structured for long-term success in its mission to ensure that artificial general intelligence benefits all of humanity. Our team partners across Real Estate, Legal, and Operations to drive financial and operational excellence as we expand our global data center footprint.

About the Role

We are seeking a seasoned Property Tax Director to lead U.S. property tax strategy, compliance, and incentive optimization. This role will support OpenAI’s large-scale data center and infrastructure investments, focusing on reducing total cost of ownership (TCO) through strategic incentive structuring, automation, and risk management.

The ideal candidate brings 15+ years of property tax experience and leverages AI-driven workflows for efficient, compliant operations. You will play a critical role in designing and managing property tax automation frameworks, while representing OpenAI in high-stakes negotiations and government relations.

You will report to the Senior Director of Tax and work closely with leaders across Finance, Legal, and Real Estate.

In this role, you will:

Strategic Site Selection & Incentives

• Embed tax strategy in early site selection and deal modeling.

• Negotiate property and sales tax incentives aligned with business and community goals.

• Model jurisdictional impacts to minimize exposure and ensure compliance.

Compliance & Automation

• Implement audit-ready automated reporting integrating Finance, Legal, and Operations data.

• Develop AI tools to track obligations, milestones, and incentive health.

• Oversee performance and clawback risks to ensure accurate incentive realization.

Valuation & Forecasting

• Direct valuations and multi-year forecasts for data centers and major sites.

• Maintain assessor relationships and monitor legislative developments.

Risk Management & Planning

• Conduct due diligence for new sites and leases; design mitigation plans.

• Deliver executive insights on TCO and manage audit defenses.

Leadership & Collaboration

• Foster collaboration among Finance, Real Estate, and Legal.

• Mentor staff and scale automation in property tax processes.

• Represent OpenAI in negotiations and community partnerships.

You might thrive in this role if you have:

• 15+ years of progressive property tax experience, including large-scale data center or capital-intensive projects.

• Expertise in valuation, assessment methodology, audit defense, and incentive negotiation.

• Proven experience managing multi-state compliance and defending complex valuations.

• Ability to lead AI-enabled tax automation initiatives and design autonomous reporting systems.

• Strong financial modeling and communication skills; able to influence at the executive level.

• Bachelor’s degree in Accounting, Finance, Business, or related field; advanced degree, CPA, or JD preferred.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.

Qualified applicants with arrest or conviction records will be considered for employment in accordance with applicable law, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

Compensation Range: $295K