Auditor - Appraiser - Assistant

Placer County offers a comprehensive benefits package to employees. The following information represents benefits currently available to permanent Placer County employees and may be subject to change. Applicants should inquire as to the most current benefit package during hiring interviews or by contacting the Human Resources Department.

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For more information regarding the benefits Placer County has to offer please visit Placer County's Human Resources website.

To resolve assessment issues with property owners or other members of the public and discuss, explain and provide answers to assessment issues; to appraise business personal property and fixtures; to perform audits of business financial records and other documents to identify and value business property; to review and evaluate annual statement forms from businesses; and to enter and manipulate appraisal data in a computerized assessment environment.

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

Receives general supervision from the Principal Auditor–Appraiser.

• Review and analyze annual statement forms filed by businesses to declare their personal property and fixtures; compare and analyze prior year statements compared with the current year; input and update data into the Assessor's computerized assessment records system.
• Conduct mandatory and non-mandatory audits of business records to identify and determine the appraised value of business personal property and fixtures.
• Interpret and analyze data in business records for taxability of property, ownership, classification and reported cost.
• Reconcile data to reported costs; value property items; determine changes and enter results in records.
• Prepare and resolve assessment appeals involving business property.
• Respond to written and telephone inquiries from the public.
• Attend seminars and read professional publications to maintain continuing education requirements through the State Board of Equalization.
• 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 Senior Auditor Appraiser or the Principal Auditor Appraiser in supervisor's absence.
• Perform related duties as assigned.

• Review files and determine the scope of audits; schedule and coordinate audits; and present audit findings to taxpayers.
• Evaluate written statements from taxpayers for justified changes in values and completeness.
• Appraise accounts for escape assessments; derive value from prior statements or comparable property; and determine penalties pursuant to the Revenue and Taxation Code.

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: No experience is required.

Training: Equivalent to a Bachelor’s degree from an accredited college or university with major course work in accounting or business with a minimum of 18 units of accounting is required.  Training must be consistent with the requirements of Property Tax Rule 283 plus Section 670(d) of the Revenue and Taxation Code or the Successor sections.

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 consistent with the eligibility requirements for auditor-appraisers who perform the duties pursuant to California Revenue and Taxation Code Section 670 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.

NOTE:  Applicants receiving their degree outside the United States must submit proof of accreditation by a recognized evaluation agency.

Knowledge of:

• Principles and procedures for accounting and auditing.
• General concepts of property appraisal.
• Principles and techniques of data analysis.
• The use of personal computers and common word processing and spreadsheet software applications.

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 regarding appraisal activities; sit at desk for long periods of time; visit offices of businesses; 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.
• Apply accounting and auditing knowledge to valuation of business property.
• Conduct property tax audits.
• Establish and maintain effective working relationships with the public and fellow employees of the County.
• Make complex arithmetic calculations accurately and rapidly.
• Operate a personal computer in an on-line processing environment, utilize software application programs commonly used in the Assessor's Office.
• Communicate effectively in speaking and writing. 

Training & Experience Rating (100%)

Based upon responses to the supplemental questionnaire, the applicant’s education, training, and experience will be evaluated using a pre-determined formula. Scores from this evaluation will determine applicant ranking and placement on the eligible list.

Prior to the date of hire, applicants must undergo a fingerprint test by the Department of Justice, pass a medical examination (which may include a drug screening and possibly a psychological evaluation), sign a constitutional oath, and submit proof of U.S. citizenship or legal right to remain and work in the U.S.  For some positions, applicants may also be required to submit proof of age, undergo a background investigation (which may include a voice stress analysis and/or a polygraph), and/or be bonded. Additionally, positions in law enforcement classifications and those supporting law enforcement functions will be required to complete a conviction history questionnaire prior to or during the interview process. Applicants for positions with access to Medi-Cal billing software or who are licensed providers must clear the Federal Exclusion List, credentialing, and social security verification. Failure to clear these requirements may result in an employment offer being withdrawn.

The eligible list resulting from this recruitment may be certified as a substitute list for a substantially similar classification.  For this purpose, a substantially similar classification is one at a lower level in the same classification (example: entry level vs. journey level) and/or a similar classification (similar work performed, similar training and experience qualifications required). If you are contacted for an interview by a County department, you will be informed of the classification and other relevant information. If you choose not to interview for a substantially similar classification, you will remain on the eligible list for which you originally applied.

Placer County offers an expedited process for qualifying certain applicants for interviews. Candidates currently employed, or employed within the last year, by a public agency operating under a personnel civil service or merit system may be eligible to be placed on a Public Agency Eligible List and certified as eligible for appointment to a similar job assignment without going through the examination process. For more information on the Public Agency Eligible List, to download forms, or to apply, please click here.

Thank you for your interest in employment with Placer County. Placer County is an equal opportunity employer and is committed to an active nondiscrimination program. It is the stated policy of Placer County that harassment, discrimination, and retaliation are prohibited and that all employees, applicants, agents, contractors, and interns/volunteers shall receive equal consideration and treatment. All terms and conditions of employment, including but not limited to recruitment, hiring, transfer, and promotion will be based on the qualifications of the individual for the positions being filled regardless of gender (including gender identity and expression), sexual orientation, race (including traits historically associated with race, including, but not limited to, hair texture and protective hairstyles such as braids, locks, and twists), color, ancestry, religion (including creed and belief), national origin, citizenship, physical disability (including HIV and AIDS), mental disability, medical condition (including cancer or genetic characteristics/information), age (40 or over),  marital status, military and/or veteran status, sex (including parental status, pregnancy, childbirth, breastfeeding, and related medical conditions), political orientation, or any other classification protected by federal, state, or local law. Please contact the Human Resources Department at least 5 working days before a scheduled examination if you require accommodation in the examination process. Medical disability verification may be required prior to accommodation.