A Property Appraiser or Assessor determines the value of real property, including buildings and real estate or other personal or commercial property, as the basis for determining how much tax is owed. Assesses or calculates how much tax is owed, including property tax for homes, businesses or land, income tax, or tax owed for goods traded or imported internationally.
Duties may include, but are not limited to the following: Conduct investigations, inspections and interviews; analyze data in determining the value of land, orchards and vineyards, buildings and other structures. Estimates replacement cost, obsolescence, construction cost, market value, and other pertinent factors, obtaining information from interviews with owners, contractors, real estate agents, and others. Prepares scale drawings of the location of buildings and improvements in relation to property lines. Explains assessment procedures and determinations to taxpayers. Reviews properties for special exemptions and insures proper valuation of claims. Assists in the training and orientation of new appraisers. In commercial property appraisals devises capitalization rate on projected income. May present department's case in taxpayer protest hearings.
Appraiser I Experience:
None required.
Education:
Equivalent to graduation from a four (4) year college or university preferably in accounting, business administration, economics, agriculture or civil engineering. Equivalent experience in accounting, auditing, appraising or building cost estimating may substitute on a year-for-year basis for the required education.
Licenses:
Eligibility for either temporary or permanent certification as an appraiser by the California State Board of Equalization. If a temporary certification is used to meet this requirement, the employee must acquire permanent certification within one year from date of appointment to this class.
Appraiser II Experience:
One (1) year of responsible professional level property appraisal work for tax assessment, purchase, or loan extension purposes.
Education:
Equivalent to college graduation preferably in accounting, business administration, economics, agriculture or civil engineering. Equivalent experience in accounting, auditing, appraising or building cost estimating may substitute on a year-for-year basis for the required education.
Licenses:
Possession of permanent certification as an Appraiser by the California State Board of Equalization.
Appraiser III Experience:
Three (3) years of responsible professional level property appraisal work for tax assessment, purchase, or loan extension purposes.
Education:
Equivalent to college graduation preferably in accounting, business administration, economics, agriculture or civil engineering. Equivalent experience in accounting, auditing, appraising, and building cost estimating, or engineering may substitute on a year-for-year basis for the required education.
Licenses:
Possession of permanent certification as an Auditor-Appraiser/Appraiser by the California State Board of Equalization. Appraiser
I/II/III
Possess a valid California driver's license at time of appointment and maintain. Operate a personal computer and other office equipment. Communicate effectively with others in person and over the telephone. Analyze data, interpret directions, procedures and regulations, and develop appropriate responses. Perform job duties under stressful conditions and respond appropriately to situations. Maintain confidential information in accordance with legal standards and/or County regulations. Conduct inspections over uneven surfaces under various environmental conditions. Frequent use of depth perception, peripheral vision and color perception. Frequently lift, carry, reach, push, pull, twist and manipulate large and small objects. Kneel, bend, twist, squat, balance and crawl. Frequent use of hand-eye coordination. Frequent use of data entry device including repetitive hand and arm motion. Occasionally lift and carry up to 40 pounds. Normal dexterity, frequent holding and grasping. Regular attendance is an essential function.
Knowledge of:
Tax laws relating to assessment of real property. Basic principles of land economics. General knowledge of principles involved in property appraisal. Factors, techniques, methods, and principles involved in the appraisal of real property. Methods of determining property value. Laws and regulations affecting the appraisal of real property, including pertinent principles and guidelines contained in the State Constitution, and Revenue and Taxation Code. Building materials, equipment, fixtures, workmanship, and construction quality and quantities, as applied to all classes of buildings. Factors affecting building and equipment depreciation and obsolescence. Sources of information concerning property values. Regulations and court decisions affecting tax appraisal. Orchard trees and vines. (For rural appraisals.) Dairy ranches and equipment. (For rural appraisals.) Ability to: Learn and apply the techniques, methods, and principles of real property appraisal. Assemble and analyze statistical and narrative information. Prepare and maintain records and reports. Make mathematical calculations quickly and accurately. Understand and carry out oral and written directions. Maintain effective communications and good relations with the public. Establish and maintain cooperative working relationships. Meet the public with courtesy and tact. Apply the techniques, methods, and principles in the equitable appraisal of real property. Read and interpret maps, assessment books, property descriptions, and legal codes.
