Appraiser - Personal Property

Appraiser Trainee Certification Program (ATCP) Training Curriculum

• Receives formal classroom instruction and on-the-job training in personal property theories, principles and techniques, aspects of personal property appraisal work, property tax law, assessment practice, and departmental policies to provide for a fundamental basis of understanding of personal property assessment methodology.
• Learns the three professionally accepted approaches to value, and how to obtain and utilize market information needed in each of the approaches to determine their estimate of fair market value, using an electronic device and course materials.
• Under close supervision, performs field canvass, through the use of a field book, for the purpose of discovering and appraising the taxable personal property of business owners or to otherwise account for a location.
• Learns how to process Business Property Statements submitted by taxpayers that are required to be filed to determine the assessed value, using related software applications.
• Learns to utilize the Assessor's Records, property database systems, and its procedures to research assessment situations, evaluate taxpayer inquiries, coordinate, and enroll property tax assessments in order to determine the appropriate action, i.e. assessment changes, assessment enrollment, etc.
• Under close supervision, learns techniques in valuing machinery, equipment, and personal property to determine assessed value.
• Under close supervision, learns to collect, verify, and review taxpayer files, records, financial and market data, or related documents in order to obtain information necessary to complete appraisals and assessments.
• Communicates with peers, supervisors, and members of the public in order to respond to inquiries or to gather, disseminate, or request information.

 Field Assignment                                               

• Participates in continuing education regarding theories, principles, techniques, and other aspects of assessment and appraisal work as mandated by the Board of Equalization to maintain certification.
• Applies the professionally accepted approaches to value by collecting, verifying and analyzing data, such as market, cost and income, in order to determine a fair market value.
• Travels to various locations throughout LA County to perform field canvasses using a field book to discover and appraise the taxable personal property of business owners or to otherwise account for a location.
• Processes Business Property Statements to determine assessed value, using related software applications.
• Utilizes the Assessor's records, property database systems, and its procedures to research assessment situations, evaluate taxpayer inquiries, coordinate, and enroll property tax assessments in order to determine the appropriate action, i.e. assessment changes, assessment enrollment, etc.
• Communicates and collaborates with supervisors, peers, support staff, and outside agencies in order to request, gather, disseminate, and clarify information.
• Reviews taxpayer files, records, or related documents in order to obtain information necessary to complete appraisals and assessments.
• Communicates with taxpayers or their representatives and members of the public, verbally and/or in writing, in order to explain assessment policies and procedures and answer questions concerning property assessments.
• Prepares assessments appeals cases and testifies as an expert witness at Assessment Appeals Board (AAB) hearings.
• Audits selected commercial and industrial firms to verify business personal property costs against company books and records.