State of Maryland

An Assessor Supervisor, Commercial and Industrial is the supervisory level of work performing complex Commercial and Industrial assessment work. Employees in this classification supervise a team of lower-level Assessors, Commercial and Industrial. Employees in this classification oversee and monitor the timely completion of commercial and industrial reassessment valuation, sales reviews, building permitted work, appeals and Computer Assisted Mass Appraisal (CAMA) database functions.

Employees in this classification receive general supervision from an Assessments Assistant Supervisor or Supervisor of Assessments. The work may require frequent travel in Maryland to perform assessment related duties.

Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Assessor Supervisor, Commercial and Industrial is differentiated from the Assessor Advanced, Commercial and Industrial in that the Assessor Supervisor, Commercial and Industrial has supervisory responsibility for lower-level Assessors, Commercial and Industrial while the Assessor Advanced, Commercial and Industrial performs specialized tasks independently such as determining the assessment value of complex commercial and industrial properties, recommending resolution of first level appeals or preparing and defending Property Tax Assessment and Appeal Board and Maryland Tax Court cases.

Supervises, and evaluates the work of lower-level Assessors, Commercial and Industrial who are performing property valuations for tax assessment purposes;

Plans and coordinates the work of lower-level Assessors, Commercial and Industrial to ensure that department objectives and deadlines set by the Assessments Assistant Supervisor are met;

Trains lower-level Assessors, Commercial and Industrial concerning the various duties of commercial and industrial assessment valuation and procedures;

Schedules the assignments of a team of lower-level Assessors, Commercial and Industrial;

Supervises the inspection of commercial and industrial property to be appraised and the recording of technical details such as, type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air conditioning, electrical systems and other structural components;

Completes commercial and industrial reports and edits, updates index tables, runs queries within the CAMA database system, and provides technical support to staff in an assessment office;

Oversees and monitors the appraisal and recordation of commercial and industrial costs data resulting from site improvements, physical conditions of the property, depreciation and economic and functional obsolescence;

Oversees and monitors progress related to commercial and industrial triennial reassessments, permitted work and appeals to ensure deadlines and objectives are met;

Oversees the review of financial reports, rent rolls, profit and loss statements, tax returns and other cost data in order to determine appraisal values;

Analyzes commercial and industrial sale properties, market data, capitalization rates, expenses, income, property leases and applies appraisal procedures in order to determine the value of land or buildings so that ratio requirements are met and procedures are followed;

Monitors receipt of income and expense questionnaires, penalties and the collection of income and expense data;

Conducts and determines the disposition of commercial and industrial first level appeal hearings;

Reviews and approves commercial and industrial appeal findings from lower-level Assessors, Commercial and Industrial;

Prepares, presents and defends commercial and industrial property valuations before the Property Tax Assessments Appeals Board and Maryland Tax Court;

Reviews and approves lower-level Assessors, Commercial and Industrial new construction valuations for accuracy and proper valuation in the CAMA database;

Contacts owners of property, corporate tax representatives, attorneys and accountants to either gather data for the appraisal or to review the findings of the assessment;

Consults with State Law Department representatives and the Supervisor of Assessments concerning assessment challenges;

Substitutes for lower level Assessors as required;

Performs other related duties.

Knowledge of Tax Property Article Statutes, department regulations and procedures;

Knowledge of the appraisal methods involved in the valuation of commercial and industrial properties;

Knowledge of building specifications and construction materials used in commercial and industrial properties;

Knowledge of Microsoft Excel and Word;

Knowledge of the CAMA valuation database used in the State of Maryland and other valuation software used with the valuation of real property;

Knowledge of various appeal levels involved with real property;

Knowledge of the preferential use assessments related to golf course and country club valuation;

Knowledge of enterprise zone tax credits and other commercial and industrial tax credit programs used by the State Department of Assessments and Taxation;

Skill in inspecting and analyzing the type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air-conditioning, electrical systems or other structural components;

Skill in the preparation or review of complex appraisals of commercial and industrial properties;

Ability to supervise subordinate staff and to manage the work of staff;

Ability to work with legal staff and customers and respond to challenges of assessments;

Ability to determine curtilage valuation used with primary residence located on commercial and industrial property;

Ability to effectively determine training needs;

Ability to create and run commercial valuation database reports and queries and to process commercial and industrial valuation changes in the CAMA valuation database;

Ability to plan, coordinate, supervise, train and evaluate the work of Assessors, Commercial and Industrial positions;

Ability to read, interpret and understand tax maps, land records and other commercial and industrial property assessment data;

Ability to communicate effectively.

Experience: Eight years of experience, six 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, and two years of appraisal experience involving the tax assessment valuation of commercial and industrial real property with the completion of the International Association of Assessing Officers Course 101, 102 and 300 or equivalent courses approved by the Department of Assessments and Taxation.

Notes:

1. Candidates may substitute the possession of a bachelor’s degree from an accredited college or university for four years of the required appraisal experience estimating the value of real property according to the provisions of the Uniform Standards of Professional Appraisal Code.

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. 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 to positions, employees in this classification that possess a real estate broker or sales license, or a license to sell insurance, will be required to put the license in an "Inactive " status.

3. Employees in this classification are prohibited from participating in any outside activity, including private appraisals in the State of Maryland, which may be deemed a conflict of interest by the Director of the Department of Assessments and Taxation.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit S, Supervisor. As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, managerial and confidential employees are excluded from collective bargaining. Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.