CLASSIFICATION PURPOSE AND DISTINGUISHING CHARACTERISTICS
To appraise real and personal property for tax assessment purposes; and to perform related work.
Appraisers are found only in the Assessor's Office. Appraisers inspect property and consider factors such as: comparable property sales, location and other proper amenities to determine market value as well as building and replacement costs. Appraisers interpret and apply the California Revenue and Taxation Code and perform personal property appraisals on businesses, livestock, farm equipment, marine and aviation property; and real property appraisals of residential, commercial and industrial property.
This is the journey level professional class of the series. Under general supervision, incumbents independently perform appraisal work on any kind of personal and/or residential real property. As incumbents gain experience, they may be assigned to assist higher appraiser classes with commercial and industrial property appraisal projects.
The complete Appraiser series includes the following:
Appraiser Trainee (Class No. 005510)
Appraiser I (Class No.005505)
Appraiser II (Class No.005504)
Appraiser III (Class No.005503)
Appraiser IV (Class No.005502)
Supervising Appraiser I (Class No. 005512)
Supervising Appraiser II (Class No. 005513)
EXAMPLES OF DUTIES
The examples of functions listed in this class specification are representative but not necessarily exhaustive or descriptive of any one position in the class. Management is not precluded from assigning other related functions not listed herein if such functions are a logical assignment for the position. Reasonable accommodations may be made to enable qualified individuals with disabilities to perform the essential functions of a job, on a case-by-case basis.
Essential Functions:
- Investigates and analyzes data in the appraisal of land and buildings, and other structures for tax assessment purposes.
- Determines total parcel value and residual land, and building value from sales, income and depreciated replacement cost data.
- Explains tax methods and procedures to taxpayers.
- Investigates complaints and makes recommendations.
- Processes assessment appeal cases and testifies before the Assessment Appeals Board.
- Determines replacement costs for residential and/or commercial, and industrial structures.
- Appraises residential income properties.
- Evaluates sales, lease conditions, financing terms, and vacancy ratio.
- Inspects interior and exterior of buildings to determine basic costs and changes affecting value.
- Determines class of structures.
- Measures and diagrams structural improvements.
- Determines income flow to establish market value.
- Appraises rural properties.
- Analyzes topography water rights and location of amenities such as roads and utilities.
- Determines highest and best use of properties.
- Analyzes zoning of surrounding properties.
- Analyzes value of capitalized and expensed assets using published valuation guides.
- Applies guidelines for equipment cost per square foot for comparable businesses.
- Analyzes and evaluates accounting controls of small manufacturers to determine cost and value of goods, and the work in progress.
- Inspects and makes itemized appraisals of livestock, poultry and farm equipment.
- Appraises and establishes value of marine and aviation property.
- Interviews property owners, business managers and realtors regarding building costs and resale value.
- Appraises land and structural improvements.
- Prepares reports, correspondence and performs related clerical work.
- Computes values according to standardized methods.
- Makes sketches of improvements located on parcels.
- Makes itemized appraisals of livestock, store fixtures, heavy equipment, tools and all types of personal property.
- May be required to perform the functions of the lower level classes in this series.
KNOWLEDGE, SKILLS AND ABILITIES
Knowledge of:
- California Revenue and Taxation Code as it relates to the appraisal of property
- Methods and practices used in making estimates of structural costs on residential improvements and on appraisal of machinery and equipment
- Building construction including materials, workmanship and costs of plumbing, heating and ventilation equipment
- Methods, procedures and terminology used in the market value appraisal of property and fixtures
- Basic principles of land economics and land appraisal
- Fundamental research methods including data collection and statistical analyses
- Factors affecting building and equipment depreciation and obsolescence
- Laws, regulations and court decisions affecting the appraisals of land, buildings, structures and personal property
- Characteristics of the different types of property and fixtures including depreciation, economic and technological aspects
- Local market indicators
- Information systems used for property assessments
- County customer service objectives and strategies
- Telephone, office, and online etiquette
- Current technology and trends in the profession
- Principles and techniques of personnel supervision and training
Skills and Abilities to:
- Apply appraisal principles and techniques in the appraisal of property
- Compile, organize, and interpret information using various analytical methodologies
- Apply statistical techniques to property appraisals
- Recognize structural, economic and environmental factors affecting cost and depreciation of residential improvements
- Interpret and work from blueprints, maps and property descriptions
- Perform mathematical calculations accurately and interpret statistics
- Draw sketches of improvements to scale
- Establish and maintain detailed and accurate records
- Read, understand and interpret oral and written instructions
- Maintain effective working relationships with those contacted in the course of work
- Communicate effectively orally and in writing
- Establish effective working relationships with management, employees, employee representatives and the public representing diverse cultures and backgrounds
- Treat County employees, representatives of outside agencies and members of the public with courtesy and respect
- Communicate effectively with a variety of individuals representing diverse cultures and backgrounds and function calmly in situations which require a high degree of sensitivity, tact and diplomacy
- Assess the customer's immediate needs and ensure customer's receipt of needed services through personal service or making appropriate referral
- Exercise appropriate judgment in answering questions and releasing information; analyze and project consequences of decisions and/or recommendations
- Read and interpret financial statements
- Provide technical training and guidance to subordinate appraisers
- Apply appraisal principles and techniques in the equitable and justifiable appraisal of difficult and complex real property such as: custom homes, small and mid-sized commercial and industrial properties, large rural acreage holdings, complex residential income properties and personal property (i.e. mid-sized manufacturing facilities, retail and service industries)
- Provides responsive, high quality service to County employees, representatives of outside agencies and members of the public by providing accurate, complete and up-to-date information, in a courteous, efficient and timely manner