- Hourly / - BiWeekly /
- Monthly / $44,898.00-$71,671.00 Yearly
An Assessor Advanced, Real Property is the advanced level of work performing real property assessments for tax assessment purposes. The employee provides technical expertise in inspecting, analyzing and appraising the more difficult and complex real properties. Employees in this classification do not supervise but may assign and review the work of less experienced assessor and support staff.
Employees receive general supervision from an Assessor Supervisor, Real Property or other administrator. The work may require frequent travel in Maryland to perform on-site appraisals.
Assessor Advanced, Real Property is differentiated from Assessor III, Real Property in that the Assessor III, Real Property does not function independently in determining market value indexes, recommending resolution of first level appeals or preparing and defending Property Tax Assessment and Appeal Board and Maryland Tax Court cases. The Assessor Advanced, Real Property is differentiated from the Assessor Supervisor, Real Property in that the Assessor Supervisor, Real Property has full supervisory responsibility for subordinate assessors and support staff.
Assigns and reviews the work of lower level assessors and support staff;
Provides advice and guidance to lower level assessors concerning assessment methods and procedures;
Analyzes building construction costs reported by contractors or property owners to determine building cost estimates;
Consults with the State Law Department representatives in regard to challenges of assessments;
Computes and may independently determine market value indexes;
Prepares appraisal reports;
Assists in analyzing and adjusting income through the review of operating costs of commercial and industrial properties;
Inspects real property to determine the appraisal value;
Analyzes existing market data and applies land identification techniques, site analysis, and standard appraisal procedures to determine the value of land or buildings;
Conducts and independently determines the disposition of first level appeal hearings;
Prepares, presents and defends Property Tax Assessment and Appeal Board and Maryland Tax Court cases with limited supervisory approval;
Determines the value of auxiliary items to the property, such as but not limited to: paving, underground utilities, outdoor lighting and landscaping;
Appraises and records costs relating to the physical condition of the property, and to the depreciation and economic or functional obsolescence of real property;
Records technical details of the property which may affect costs such as: size of the building; specifications, grade and quality of construction materials; type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air-conditioning, electrical systems, and other structural components;
Determines building cost estimates based on analysis of building construction costs reported by contractors or property owners;
Reviews land records to determine legal title to the property;
Records and plots deed descriptions;
Performs other related duties.
Knowledge of methods involved in the valuation of real property;
Ability to assign and review the work of lower level assessors and support staff;
Ability to work with legal staff to respond to challenges of assessments;
Ability to prepare appraisal reports;
Ability to inspect and analyze the type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air conditioning, electrical systems and other structural components;
Ability to read, interpret and understand tax maps, land records and other real property assessment data;
Ability to organize and complete work assignments; Ability to communicate effectively.
Education: A bachelor's degree from an accredited college or university. Completion of the International Association of Assessing Officers Courses 1 and 300 or equivalent courses approved by the Department of Assessments and Taxation.
Experience: Three years of appraisal experience estimating the value of real property performed in accordance with the provisions of the Uniform Standards of Professional Appraisal Practice Code.
1. Additional appraisal experience involving the valuation of real property may be substituted on a year-for-year basis for the required education.
2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in tax examining classification or tax examining specialty codes in the accounting and budget group field of work on a year-for-year basis for the required experience and education.
1. Candidates for positions in the classification must be licensed as a Certified Residential or General Real Estate Appraiser by the Maryland Real Estate Appraiser’s Commission or have an equivalent license or designation.
2. Employees in this classification may be assigned duties which require the operation of a motor vehicle. Employees assigned such duties will be required to possess a motor vehicle operator's license valid in the State of Maryland.
1. Employees in this classification may be required to have daily use of a motor vehicle while on official State business. Standard mileage allowance will be paid for use of a privately owned vehicle.
2. Upon appointment, persons possessing a real estate broker or sales license, or a license to sell insurance, will be required to put same in an "Inactive" status.
3. Employees are prohibited from participating in any outside activity, including private appraisals, which may be deemed a conflict of interest by the Director of the Department of Assessments and Taxation.