ASSESSOR I, COMMERCIAL AND INDUSTRIAL

Real property is reassessed on a three-year cycle by reviewing one-third of all property in Maryland every year. The review includes an exterior physical inspection of the property. The Real Property Valuation Division participates in all appeals court proceedings where assessment questions are involved.

Assessments are certified by the Department to local governments where they are converted into property tax bills by applying the appropriate property tax rates. An assessment is based on an appraisal of the fair market value of the property. An appraisal is an estimate of value. There are three accepted approaches to market value: (1) the sales approach; (2) the cost approach; (3) the income approach. While differing in the method of calculation each approach is designed to indicate the property’s fair market value. The property tax is primarily a local government revenue. Counties and cities depend on the property tax and a portion of the income tax to make up their budgets.

SDAT Real Property Assessment Office

Frederick County

5310 Spectrum Dr, Suite E

Frederick, Maryland 21703

With training, the assessor will prepare for and handle appeal hearings at the supervisor, Property Tax Assessment Appeals Board (PTAAB), and Maryland Tax Court levels to defend the Department's estimate of value, following local office and agency procedures.

With training, the assessor will analyze existing market data and apply standard appraisal techniques to determine the value of land or buildings in accordance with the Annotated Code of Maryland Tax-Property Article and the Maryland Assessment Procedures Manual.

With training, the assessor will perform physical and/or digital inspections of commercial, industrial, and residential real property, and record technical property and market information to update and maintain departmental records. The assessor will update and edit assessment records in the Automated Assessment Valuation System (MVS) to accurately reflect changes observed during inspections, following local office and agency guidelines.

 

With training, the assessor will record and value new commercial, industrial, and residential real property by following established procedures, using AAVS and other property valuation tools as outlined in the Maryland Assessment Procedures Manual and according to the Tax-Property Article.

 

With training, the assessor will provide and explain assessment-related information in response to inquiries from the general public regarding assessments, valuation techniques, local departmental policies, and legal mandates.

 

Performs other duties may be required to ensure efficient office operation.

Proven ability to work independently under moderate supervision, demonstrating the initiative to efficiently manage time, meet reassessment deadlines, and conduct field inspections across varied environments.

Strong capability to analyze complex market data and critically evaluate commercial income and expense statements to develop accurate capitalization rates and determine fair market values.

Prior experience utilizing the Automated Assessment Valuation System (AAVS) or similar Computer-Assisted Mass Appraisal (CAMA) software.

Prior experience utilizing critical thinking to prepare documentation for, and successfully defend property valuations at, formal appeal hearings.

Experience utilizing cost manuals to determine building types and grades, as well as accurately measuring and drawing commercial and industrial buildings.

Prior experience specifically estimating the value of commercial and industrial real property.

Online applications are highly recommended. However, if you are unable to apply online, the paper application and supplemental questionnaire may be submitted to:

State Department of Assessments and Taxation

Office of Human Resources,

700 E. Pratt, 2nd Floor, Suite 2700

Baltimore, Maryland 21202

Paper application materials must be received by 5pm in our office on the closing date for the recruitment. No postmarks will be accepted. Resumes will NOT be accepted in lieu of completing the application.

For questions regarding this recruitment, please contact the Department of Assessments and Taxation at 410-767-1137, MD TTY Relay Service 1-800-735-2258. If you are having difficulty with your user account or have general questions about the online application system, please contact the MD Department of Budget and Management, Recruitment and Examination Division, at 410-767-4850 or Application.Help@maryland.gov.

As an equal opportunity employer, Maryland is committed to recruiting, retaining and promoting employees who are reflective of the State’s diversity. People with disabilities and bilingual candidates are encouraged to apply. We thank our Veterans for their service to our country.