Placer County

To perform, for tax purposes, 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 act in a supervisory capacity assigning, directing and reviewing the work of a residential appraisal team; and to prepare and present documentation and testimony for the most complex and difficult reviews and appeals of assessments related to area of assignment.

This is the advanced journey level class in the Appraiser series.  Positions at this level are distinguished from other classes within the series by the level of responsibility assumed, complexity of duties assigned, independence of action taken, by the amount of time spent performing the duties and by the nature of the public contact made.  Employees spend the 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 act in a supervisory capacity assigning, directing and reviewing the work of a residential appraisal team.

Receives general direction from management staff or a Supervising Appraiser.

Exercises direct supervision over professional, technical and clerical staff.

• Perform, for tax purposes, 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.
• Assign, direct and review the work of a residential appraisal team; provide staff training; conduct employee performance evaluation process; recommend discipline as appropriate.
• Prepare documentation necessary for the most complex and difficult assessment reviews and appeals related to area of assignment; prepare and present testimony on such appeals before the Assessment Appeals Board/Board of Supervisors and when necessary the courts.
• Conduct large, unusual, or specialized appraisals such as cable television franchises, ski resorts, and golf courses.
• Investigate and analyze data, income and expense statements, leases and deeds; conduct and maintain proforma financial analysis; derive internal rates of return, return on investment, analysis of legal documents such as leases, lease options, and contract of sales; conduct cash flow analysis; determine stabilization rates and conduct absorption analysis.
• Estimate replacement cost, obsolescence, construction cost, resale value and other pertinent factors needed to establish appraised values.
• Work closely with the public on complex issues; prepare assessment roll correction documents when warranted by the situation; discuss property records and related information with property owners who visit the Assessor's Department.
• 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 correspondence, meetings and telephone discussions regarding the valuation process, regulations and laws governing appraised values.
• Monitor market changes to measure market-driven value changes in geographic areas of responsibility.
• Explain appraisal policies, procedures and laws to taxpayers and other interested persons.
• Provide advanced training to other Appraisers in the more difficult appraisal techniques.
• Respond to and resolve inquiries from taxpayers and other agencies.
• Correct errors to the tax roll for Board Order Changes.
• Prepare various statistical and administrative reports.
• Attend training; read reports, journals and periodicals to obtain current information on changes in tax laws, procedures and economic trends.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Act on behalf of assigned management staff in his/her absence.
• Perform related duties as assigned.

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 journey level experience in appraisal work performing duties similar to an Associate 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.

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.

Knowledge of:

• Principles and practices of difficult and complex appraisals of income producing property using the full range of assessment techniques, including the sales approach, direct and indirect income approach and cost approach.
• Methods and techniques for the appraisal of commercial and industrial properties, as well as other large, unusual, or specialized appraisals such as cable television franchises, ski resorts and golf courses.
• Property tax laws and regulations.
• Principles and techniques of residential property appraisal.
• Principles of supervision, training and performance evaluation.
• Organization and procedures of an Assessor's office.

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 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.
• Investigate and analyze data, income and expense statements, leases and deeds.
• Prepare and present testimony on appeals before the Assessment Appeals Board/Board of Supervisors and when necessary the courts.
• Use the full range of assessment techniques, including the sales approach, direct and indirect income approach and cost approach.
• Operate a personal computer in an on-line processing environment; utilize software application programs commonly used in the Assessor's Office. Supervise, train and evaluate the work of assigned staff performing assessment activities.