Summary

This job involves reviewing financial records and valuing business assets like equipment and machinery to determine property taxes for the county.

Workers will conduct audits, visit sites, and explain tax rules to property owners.

It's a good fit for detail-oriented people with some accounting or finance background who enjoy investigative work and helping the public.

Key Requirements

Examine and audit accounting records, tax returns, and financial documents for tax assessment.
Analyze and appraise personal property, fixtures, machinery, and equipment.
Provide information on property tax regulations and appraisal processes to taxpayers.
Perform office and fieldwork related to personal property assessments.
Gather data from sources like publications, financial institutions, and creditors for verification.
Bachelor's degree or equivalent in accounting, finance, or related field (transcripts required).
Equivalent to completion of 12 semester units of college-level accounting courses.

Full Job Description

THIS IS A CONTINUOUS RECRUITMENT AND MAY CLOSE AT ANYTIME WITHOUT NOTICE

This recruitment will establish an employment list to fill current and any future vacancies within the Assessor/Clerk Recorder’s Office. The anticipated life of the employment list is six months.

If interested in employment for this position for current or future vacancies, please submit an online application for consideration.

This position for both Level I and Level II will be responsible to preform audits and/or appraisals of personal property & fixtures for property tax assessment purposes.

Current vacancy is with the Assessor/Clerk Recorder’s Office located in Visalia at the Courthouse. The anticipated life of the list is six months. The work schedule for this position: Monday - Friday, 8:00 am - 5:00 pm.

*Please Note: A copy of your degree or transcripts must be submitted to be considered for this position.

Salary Information:

Level I: $5,552 - $6,766 Monthly

Level II: $6,254 - $7,621 Monthly

Requirements

Level I:

Examine and audit accounting and financial records, tax returns and other relevant documents in connection with the appraisal of industrial, commercial, agricultural and manufacturing entities for tax assessment purposes.
Analyze the valuation of personal property and assist in the appraisal of office equipment, fixtures, machinery and equipment.
Provide information such as property tax regulations and appraisal procedures to taxpayers or their agents regarding assessments and the auditor-appraiser assessment process to address taxpayer concerns in the office or on-site visits to provide resolutions.
Learn to do a variety of office and fieldwork related to the personal property assessment process.

Gather information from various sources such as commodity publications, bluebooks, financial institutions, insurance companies and creditors for verification of proper reporting and assessment of taxable property.

Research information on property assessments using records maintained in the Assessor's Office.

Study appraisal and accounting literature and pertinent Revenue and Taxation Code sections.

May be required to assist in any office and departmental needs or requirements.

Attend meetings and training classes.

Level II:

Examine and audit accounts, financial statements and other records of commercial, industrial and agricultural firms.
Reconcile financial records with valuation data and render an estimate of market value.
Appraise fixtures, office equipment, plant machinery and similar items.
Estimate value of inventories at tax lien date.
Preform audits and appraisals of personal property and fixtures. Initiate escape assessments or roll corrections as indicated by audit results.

Develop new audit techniques when special situations arise.

Do a variety of office and field work related to the personal property assessment process.

Visit taxpayer business locations, traveling out of county or state when necessary.

Explain the purposes and functions of the County Assessor's Office to taxpayers, their representative and other interested individuals.

Do independent research and study to keep abreast of new developments in the appraisal and accounting fields.

May appear before the Assessment Appeals Board as an expert witness.

Attend annual training to meet continuing education requirements of the State.

Formulate and submit recommendations to improve the procedures, practices and quality of work performance in all sections of the office.

Assist in training and supervision of entry-level Auditor-Appraisers and/or other office personnel.

Answer taxpayer’s correspondence and prepare reports on work accomplished.

Essential job duties may be assigned that are not listed above but are relative to this job classification. (Reasonable accommodation will be made when requested and determined by the County to be appropriate under applicable law.)

Qualifications

Minimum qualifications are used as a guide for establishing the education, training, experience, special skills and/or license which are required and equivalent to the following.

Education: Must meet the requirements for a temporary appraiser certificate pursuant to the provisions of Property Tax Rule 283 and Tax Code 670(d) (Transcript submission is required by the State Board of Equalization):

A four-year degree with specialization in accounting from a recognized institution of higher education (accredited);

A four-year degree with 18 semester units (or quarter equivalent) of accounting and/or auditing courses from a recognized institution of higher education. Business law and economics classes may not contribute toward the 18 units;

A four-year degree with 19 semester units (or quarter equivalent), 16 units of which must be accounting and/or auditing courses from a recognized institution of higher education, and 3 semester units may be either business law or economics classes.

Special Requirement: If submitting transcripts from an unaccredited institution, the State Board of Equalization requires that they be certified for equivalency prior to issuance of a temporary appraisal certificate. For more information: https://www.naces.org/

Experience: Level I: None
Level II: One (1) year of experience in the appraisal of personal property and fixtures of commercial and industrial firms.

Knowledge of: Level I: Principles and procedures used in accounting and auditing; Income tax depreciation methods; Concepts, methods and procedures of property valuations, including the three basic approaches of value, cost, market income and their applicability in specific property appraisals.

In addition to Level I, Level II: Business property assessment-roll procedures.

Skill/Ability to: Level I: Work and communicate effectively with people of various education and socioeconomic backgrounds by respecting beliefs, interpersonal styles and behaviors of both clients and co-workers; Operate contemporary office equipment inclusive of computer, keyboard, and all applicable electronic equipment; Compile, convert and organize raw data systematically, analyze data in a variety of formats and draw valid and logical conclusions; View situations objectively, define problems and formulate and implement solutions; Write, using grammatically correct English, clearly and concisely to effectively convey ideas in reports, letters and memoranda; Establish rapport and maintain cooperative relations with persons contacted; Organize work, establish priorities, meet deadlines and coordinate work with others.

In addition to Level I, Level II: Apply accounting and auditing methods to commercial, industrial and agricultural firms; Examine and evaluate property appraisal and assessment systems; Read and comprehend government laws and regulations and business law as related to the administration and interpretation of property tax laws; Explain auditing and appraisal methods to people of diverse educational and socioeconomic backgrounds.

License Required: Possession of, or ability to obtain, an appropriate, valid California driver's license; Ability to obtain a temporary appraiser certificate issued by the State Board of Equalization.

Must obtain permanent certification by the State Board of Equalization within the first 12 months of employment.

DESIRABLE EMPLOYMENT STANDARDS

Knowledge of: Level I:Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms. Specialized math concepts.

Sources of information available for use in valuing real and personal property and in verifying taxpayer internal records.

Level II: Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Source of information available for use in valuing real and personal property and in verifying taxpayer internal records.

Skill/Ability to: Level I: Apply accounting and auditing methods to commercial, industrial, manufacturing and agricultural firms; examine and evaluate property appraisal and assessment as related to the administration and interpretation of property tax laws.

Make appraisals in conformity with established standards; research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work.

Develop new auditing techniques when needed. Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property.

Gather, evaluate and transmit information; prepare and present oral and/or written reports. Represent the department with professionalism and confidence.

Treat the public with patience, courtesy, and fairness .Level II: Research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings; Train entry-level personnel in appraisal, assessment and auditing principles and procedures.

DESIRABLE EMPLOYMENT STANDARDS

Knowledge of: Level I:Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms. Specialized math concepts.

Sources of information available for use in valuing real and personal property and in verifying taxpayer internal records.

Make appraisals in conformity with established standards; research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work.

Develop new auditing techniques when needed. Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property.

Gather, evaluate and transmit information; prepare and present oral and/or written reports. Represent the department with professionalism and confidence.

Additional Information

Conditions of Employment:

Candidates selected will be required to pass a pre-employment drug and alcohol screening. Additionally, a background investigation may also be conducted, which may include a re-investigation every 10 years for some positions.
An Employment Eligibility Verification using E-Verify may be required on the first day of employment for some positions.
Some job classes may also require a physical exam.

College Cost Reduction Access Act: This may be a qualifying position for student loan forgiveness through the College Cost Reduction and Access Act (CCRAA).

Only student loan payments made after October 1, 2007 and in a qualified repayment plan are eligible.

For more information you are encouraged to speak with your student loan service or visit: https://studentaid.gov/manage-loans/forgiveness-cancellation/public-service

EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER

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Auditor-Appraiser I/II

Job Description

Summary

Key Requirements

Full Job Description

Requirements

Qualifications

Additional Information

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