Placer County

To properly value taxable properties within Placer County, using various appraisal methods such as cost approach, market approach and routine income approach; to establish values for new construction and property transfers; to obtain and analyze data for the appraisal of real property for ad valorem tax purposes; and to make field investigations, studies and appraisals.

Assistant Appraiser 
This is the entry level class in the Appraiser series.  This class is distinguished from the journey level by the performance of the more routine and less complex tasks and duties assigned to positions within this series.  Since this class is typically used as a training class, employees may have only limited or no directly related work experience.  Employees at this level are not expected to perform with the same independence of direction and judgment on matters allocated to the journey level.  Employees work under general supervision while expanding their experience and learning more complex job tasks.

Associate Appraiser 
This is the full journey level class within the Appraiser series.  This class is distinguished from the Assistant Appraiser by the assignment of the full range of duties.  Employees at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies within the work unit.  Positions in this class are flexibly staffed and are normally filled by advancement from the entry level.
This class is distinguished from the Senior Appraiser in that the latter is an advanced journey level where incumbents spend a majority of their time performing the most difficult and complex appraisals of income producing properties by applying the full range of assessment techniques, including the sales comparison approach, direct and indirect income approach and the cost approach or acting in a lead capacity assigning, directing and reviewing the work of a residential appraisal team.

Assistant Appraiser
Receives general supervision from an assigned supervisor.

Associate Appraiser
Receives direction from an assigned supervisor.

• Conduct field investigations and analyze data to arrive at the assessed value of real property.
• Inspect, measure and classify structures to determine value; inspect land and improvement changes to determine effect on value.
• Estimate replacement cost, obsolescence, construction cost, resale value and analyze other pertinent factors needed to establish appraised values.
• Establish taxable values for newly constructed real property; and properties which have had a change in ownership.
• Prepare verbal and written reports and make recommendations based on field investigations.
• Communicate with property owners through public counter assistance, correspondence, meetings and telephone discussions, regarding the valuation process, regulations and laws governing assessed values.
• Monitor market changes to measure market-driven value changes in geographic areas of responsibility.
• Prepare and present testimony before the appropriate authority where assessment appeals have been filed.
• Pro-rate taxable values, as needed, when parcels are split or are combined.
• Conduct appraisals of Timber Preserve Zone and mineral properties, California Land Conservation Act properties, and rural properties.
• Respond to and resolve inquiries from taxpayers and other agencies.
• Correct errors to the tax roll for assessment roll corrections.
• Prepare various statistical and administrative reports.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Attend training, read reports, journals and periodicals to obtain current information on changes in tax laws, procedures and economic trends.
• Associate Appraiser may act on behalf of supervisor in supervisor's absence.
• Perform related duties as assigned.

Assistant Appraiser

Experience and Training
Any combination of experience and training that would provide the required knowledge and abilities is qualifying.  A typical way to obtain the required knowledge and abilities would be:

Either:

Experience: No experience is required.

Training: Equivalent to a Bachelor's degree from an accredited college or university with major course work in business administration, public administration, economics, accounting, or a related field.  Training must be consistent with the requirements of Property Tax Rule 283 of the Revenue and Taxation Code or the Successor section.

Or:

Experience: Four years experience performing duties similar to an Appraisal Technician with Placer County.

Training: Sixty (60) semester units of accredited college level course work in business, accounting, economics, or a related field may be substituted for the required experience and training. Training must be consistent with the requirements of Property Tax Rule 283 of the Revenue and Taxation Code or the Successor section.

Required License or Certificate:

• May need to possess a valid driver's license as required by the position.  Proof of adequate vehicle insurance and medical clearance may also be required.

• Possession of a valid Appraiser's Certificate issued by the State Board of Equalization must be obtained within six months from date of hire.  Failure to obtain this certificate will be cause for termination of employment in this class. 

Associate Appraiser

Experience and Training
Any combination of experience and training that would provide the required knowledge and abilities is qualifying.  A typical way to obtain the required knowledge and abilities would be:

Experience: Two years of responsible experience in the appraisal of real property for tax purposes performing duties similar to an Assistant Appraiser in Placer County or other experience and training per requirements set forth in the Revenue and Taxation Code.

Training: Equivalent to a Bachelor's degree from an accredited college or university with major course work in business administration, public administration, economics, accounting, or a related field.  Training must be consistent with the requirements of Property Tax Rule 283 of the Revenue and Taxation Code or the Successor section.

Required License or Certificate:

• May need to possess a valid driver's license as required by the position.  Proof of adequate vehicle insurance and medical clearance may also be required.

• Possession of a valid Appraiser's Certificate issued by the State Board of Equalization must be obtained within six months from date of hire.  Failure to obtain this certificate shall be cause for termination of employment in this class.

Assistant Appraiser

Knowledge of:

• Basic principles of land economics; general knowledge of the principles of property appraisal.
• Analytical techniques.
• Mathematics used for financial and statistical analyses.
• Common word processing and spreadsheet software and the operation of a personal computer.
• Basic methodology of the sales comparison, income and cost approaches to appraisal.

Ability to:

• On a continuous basis, know and understand all aspects of the job.  Intermittently analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems in appraisal activities; sit at a desk for long periods of time; and stand for long periods of time to answer questions of the public.
• Intermittently, walk, stand, kneel, climb and bend in the field; perform simple and power grasping, pushing, pulling and fine manipulation; intermittently write or use a keyboard to communicate and occasionally lift light weight.
• Learn and apply the principles and techniques of property appraisal.
• Learn, understand and interpret property tax laws and regulations.
• Conduct a field examination of a construction site at varying stages of completion to capture critical appraisal data.
• Assemble and analyze data and make arithmetic calculations.
• Establish and maintain effective and cooperative working relationships with the public and fellow employees.
• Operate a personal computer in an on-line processing environment; utilize software application programs commonly used in the Assessor's Office.
• Communicate effectively in writing and speaking. 

Associate Appraiser

In addition to the qualifications for Assistant Appraiser:

Knowledge of:      

• Property tax laws and regulations.
• Principles and techniques of property appraisal.
• Organization and procedures of an Assessor's office.
• Methods determining and applying the sales comparison, income and cost approaches to appraisal.

Ability to:

• Analyze and apply proper statutory framework to any assessment situation encountered.
• Operate a personal computer, utilizing software applications commonly used in an Assessor's office.
• Perform successfully in an adversarial assessment situation.