Property appraiser job description

Buncombe County is a caring community in harmony with its environment where citizens succeed, thrive, and realize their potential. Our mission is to promote a healthy, safe, well-educated, and thriving community with a sustainable quality of life; to provide effective and efficient government our citizens can trust; and to deliver needed service through a responsive work force committed to excellence, integrity, and teamwork.
Job
Title: Property
Appraiser II

We are committed to building an inclusive workforce that is representative of our diverse community. Applicants with equivalent experience and/or education should apply.

Our hiring managers begin reviewing applications after the Job Posting End Date (below) and will begin contacting applicants soon after that date. Thank you for your patience as we give each application the time and attention that it deserves.

Purpose of the position:
The primary purpose of this position is to perform moderately complex appraisal work in connection with examining, analyzing, and evaluating improved and vacant residential, commercial, industrial and special use properties to determine the fair value of, and assess taxes on real property in the County.

Minimum Education, Training and/or Experience: Bachelor's degree in Business Administration or related field including or supplemented by courses in appraisal work and a minimum of two (2) years of experience in real property appraisal; or an equivalent combination of experience and training.

Additional Training and Experience: Preferred successful completion of IAAO courses 101- fundamentals of real property appraisal, 102- income approach to valuation, 112- advanced income approach to valuation, 300- fundamentals of mass appraisal, 311-residential modeling concepts, 312- commercial modeling concepts and North Carolina Machinery Act. Considerable knowledge and experience working with software and databases related to excel, access, crystal reports, power point and ArcMap.

License or Certification Required by Statute or Regulation: Must be able to obtain certification as a real property appraiser from the North Carolina Department of Revenue within one year of employment. Possession of a valid North Carolina driver's license. Licensed as a certified or general appraiser by the North Carolina Appraisal Board preferred.

Essential Functions of the position:
Collect data and perform more specialized appraisal related work in determining the taxable value of real property in the County for tax purposes.Assist Tax Assessor and/or Chief Appraiser with training and other duties as needed.Assist the Present Use Value/Exempt division with the collection of data, requesting information from property owners and processing new applications and/or requalifications.Resolve and process valuation complaints and/or appeals and assist taxpayers in correcting real property data.Evaluate land records data related to ownership, subdivisions, plats, land splits and combinations.Analyze selling price of vacant land and improved parcels and maintain property transfer (sales) records which are used to perform county-wide revaluations.Develop, apply, defend and explain property values to the public. Perform specialized appraisal analysis as needed.Performs other related duties as assigned.

Knowledge, Skills, Abilities:
Knowledge of principles, practices, and techniques used in real property appraisal work including appraising improved and vacant residential, commercial and industrial properties.Knowledge of current construction costs, including building materials and land value.Knowledge of the geographical layout of the County.Knowledge of the methods and procedures of the County Assessor Department's appraisal division.Knowledge of the three approaches to market value (cost, income and market) of real property.Knowledge of appraisal statistics.Knowledge and mastery of mathematics.Ability to use independent judgement and initiative in correctly evaluating a variety of properties and accurately collect appraisal data.Ability to plan, assign and review the work of subordinate personnel.Ability to make accurate computations with or without a calculator.Ability to navigate and drive to all areas of Buncombe County as directed.Ability to physically navigate in and around active & non active construction sites in all types of terrain and weather situations while collecting and recording data.Ability to use a computer and learn specific computer programs associated with daily assignments.Ability to develop, apply, defend and explain property values to the public. Ability to defend property values for both formal and informal appeals, this includes writing, preparing and presenting the case before the Board of Equalization and Review.

In order to uphold internal pay parity and equity, salaries are non-negotiable for new and current Buncombe County employees. All new employees are paid according to their years of relevant education and experience above minimum requirements for the position and employees have the opportunity to obtain pay increases via cost of living increases and promotions.

Department:Tax Appraisal

Location: Asheville, NC

Job Posting End Date: October 23, 2022

Salary
Range: $23.32 - $27.22

Buncombe County Government realizes the importance of a diverse professional workforce and the need to foster a responsive and innovative organizational culture, one that fully engages all of our employees, honoring and building on each employee's unique experiences, opinions, and perspective.

It is the policy of Buncombe County to provide equal employment opportunities (EEO) to all persons regardless of race, color, religion, sex, national origin, political affiliation, physical or mental disability, age, veteran status, genetic information, sexual orientation, gender identity or any other legally protected class under federal or NC State law. In addition the Agency expressly prohibits any form of workplace harassment or discrimination.

Applicants for employment are invited to participate in the affirmative action program by reporting their status as a protected veteran or other minority. In extending this invitation, we advise you that: (a) workers (applicants) are under no obligation to respond but may do so in the future if they choose; (b) responses will remain confidential within the human resource department; and (c) responses will be used only for the necessary information to include in our affirmative action program. We are a company that values diversity. We actively encourage women, minorities, veterans and disabled employees to apply. Refusal to provide this information will have no bearing on your application and will not subject you to any adverse treatment.

Maintains accurate and equitable valuations of personal property in Augusta-Richmond County within the guidelines of Georgia laws pertaining to taxation and valuation of personal property, generally accepted accounting principles, standard operating procedures, and instructions from the supervisor. Reports to the Assistant Deputy Chief Appraiser (Personal Property) or other designated person and works with taxpayers, businesses, professionals, employees, co-workers, and the public to provide accurate and accessible records.
PRINCIPAL DUTIES AND RESPONSIBILITIES

* Audits business returns and financial documents; performs random audits.
* Reviews amendment accounts to ensure eligibility and updated values.
* Prepares cases and defends values to Board of Equalization.
* Determines property eligible to be taxed and verifies eligibility and value of tax exemption requests.
* Classifies personal property by category and by estimated useful life class.
* Assists the public by answering questions concerning the valuation of personal property. Assists in gathering data to complete a property digest.
* May supervise and/or train designated personnel.

MINIMUM REQUIREMENTS

Education: Bachelor's degree or Associate Degree in Accounting, Finance, Real Estate and/or related field of study based on years of experience.

Experience: No previous experience required with a Bachelor's Degree OR Two (2) years of experience in personal property auditing and appraisal, usually associated with completion of apprenticeship or internship, with an Associate Degree.

Knowledge/Skills/Abilities:

* Considerable knowledge of Georgia law pertaining to taxation of personal property, accepted accounting principles, and procedures used to determine valuations of personal property.
* Familiarity with state and county rules and regulations and departmental policies and procedures.
* Proficiency in record keeping.
* Mastery of computer use and standard office equipment.
* Good communication skills, both oral and written.
* Demonstrated ability to work independently

Certification:

* Must successfully complete at least 40 hours of training during each two years of tenure (specified by the Department of Revenue).
* Must possess or have ability to pass the Appraiser III examination as established for this level and to be certified by the Georgia Department of Revenue (DOR) as an Appraiser III within 36 months

Licensing:

* A valid driver's license with good driving history or have ability to obtain a valid operator/driver's license for the type vehicle or equipment operated. If State license is other than Georgia or South Carolina, applicant must obtain a license in Georgia or South Carolina within 30 days of employment.

PERFORMANCE APTITUDES:

* Data Utilization: Requires the ability to review, classify, categorize, prioritize, and/or analyze data. Includes exercising discretion in determining data classification, and in referencing such analysis to established standards for recognizing actual or probable interactive effects and relationships.
* Human Interaction: Requires the ability to provide guidance, assistance, and/or interpretation to others regarding the application of procedures and standards to specific situations.
* Equipment: Requires the ability to operate, maneuver, and/or control the actions of equipment, machinery, tools, and/or materials used in performing essential functions.
* Verbal: Requires the ability to utilize a wide variety of reference, descriptive, and/or advisory data, and information.
* Math: Requires the ability to perform addition, subtraction, multiplication, and division; ability to calculate decimals and percentages; may include ability to perform mathematical operations with fractions; may include ability to compute discount, interest, and ratios; may include ability to calculate surface areas, volumes, weights, and measures.
* Functional Reasoning:Requires the ability to apply principles of rational systems; to interpret instructions furnished in written, oral, diagrammatic, or schedule form; and to exercise independent judgment to adopt or modify methods and standards to meet variations in assigned objectives.
* Situational Reasoning: Requires the ability to exercise judgment, decisiveness, and creativity in situations involving evaluation of information against measurable or verifiable criteria.
* Physical Abilities: Tasks require the ability to exert very moderate physical effort in light work, typically involving some combination of stooping, kneeling, crouching and crawling, which may involve some lifting, carrying, pushing, and/or pulling of objects and materials of moderate weight (12-20 pounds).
* Sensory Requirements:Some tasks require the ability to perceive and discriminate colors or shades of colors, sounds, depth, texture, and visual cues or signals. Some tasks require the ability to communicate orally.
* Environmental Factors: Performance of essential functions may require exposure to adverse environmental conditions, such as dirt, dust, pollen, odors, wetness, humidity, rain, temperature and noise extremes, unsafe structures, heights, confined spaces, vibrations, animal/wildlife attacks, animal/human bites, water hazards, or rude/irate customers.

OTHER

This position requires travel from office to other locations. Percentage of travel involved is less than 50%.

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The preceding job description has been designed to indicate the general nature and level of work performed by employees within this classification. It is not designed to contain or be interpreted as a comprehensive inventory of all duties, responsibilities, and qualifications required of employees to this job.

UNCLASSIFIED OPPORTUNITY IN THE OFFICE OF THE TAX ASSESSOR

STARTING SALARY FOR THIS POSITION IS $59,678.00

Minimum Qualifications:

Bachelor's degree in real estate, construction, business or related field is required; supplemented by two (2) years of experience in property evaluation, appraisal or assessment; or any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this job.

Specific License or Certification Required: Must obtain Appraiser II certification within a year of hire. Must possess and maintain a valid Georgia driver's license.

Specific Knowledge, Skills, or Abilities: Must be able to demonstrate proficiency in performance of the essential functions and learn, comprehend, and apply all county or departmental policies, practices, and procedures necessary to function effectively in the position.

ALL APPLICATIONS MUST BE COMPLETED IN FULL BEFORE THEY ARE SUBMITTED. PLEASE REVIEW ALL APPLICATIONS FOR ACCURACY AND MAKE ALL CORRECTIONS BEFORE SUBMITTAL BECAUSE ERRORS CAN RESULT IN NOT MEETING THE MINIMUM QUALIFICATIONS. ADDITIONAL INFORMATION WILL NOT BE ACCEPTED AFTER APPLICATIONS ARE RECEIVED BY THE DEPARTMENT OF HUMAN RESOURCES MANAGEMENT.

Purpose of Classification:

The purpose of this classification is to conduct appraisals and/or audits of residential and personal property in the County to determine fair market value for taxation purposes and to maintain an accurate and equitable valuation of the property. Responsibilities include defending fair market values through testimony before governing boards or a court of law, reviewing taxpayer appeals, auditing taxpayer records, collecting construction cost data for various types of buildings, and obtaining financial documentation from property owners and/or their representatives. This classification is distinguished from Property Appraiser, Senior in that this class performs property appraisal activities, whereas the later additionally performs supervisory functions.

Essential Functions:

The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar, related, or a logical assignment for this classification. Other duties may be required and assigned.

Appraises residential and personal property for tax billing purposes; conducts field inspections of residential and personal property; locates assets and property for appraisals; gathers and records data effecting values; makes calculations and applies data to appraisals; prepares detailed records for use in calculating appraised values; applies and interprets state and local laws pertaining to property assessments and appraisals;appraises fair market value of taxable personal and residential property.

Audits financial records of businesses within County for accuracy and consistency with personal property tax reports; determines compliance with policies and procedures. Obtains and requests financial documentation from businesses and tax representatives for comparison with personal property filings; detects valuation errors and deviations. Determines if freeport, pollution control, intangibles and other exemptions are allowed. Informs taxpayers on correct procedures for filing personal property reports.

Reviews various records and documentation in association with determining appraised values; verifies sales and market data;verifies ownership for proper classification; identifies other factors impacting value of existing properties, such as features, depreciation, lending rates/terms, sales/ratio analysis, commercial cost data, cost schedule changes, or other factors; audits personal property records; researches discrepancies.

Calculates appraised values; calculates approximate amount of taxes due; maintains fair market value, uniformity, and equalization of comparative property; enters appraisal data into computer; enters previously collected field data into computer; generates reports from computer system; processes personal property returns.

Verifies permitted improvements to property; conducts field reviews; gathers and records data effecting values; measures and calculates changes in square footage; determines type and quality of construction and grade of improvement; verifies extent of renovations to property; determines how improvements impact valuations; determine property depreciation schedules.

Provides information and assistance regarding residential property valuations, tax assessment rules/regulations, procedures, or other issues; explains tax policies involving the levy and collection of taxes; researches problems and initiates problem resolution. Provides audit findings to taxpayers; defends audit findings if necessary.

Responds to formal appeals related to property valuations; provides information; verifies records; conducts additional research and field reviews; provides documentation; defends appraisal values and/or makes recommendations to Board of Equalization; and modifies appraisals as appropriate.

Maintains listing, assessment and appraisal information on residential property within the County; updates and maintains department records and files and databases; and enters and retrieves data from information systems; and generates computerized reports.

Maintains a comprehensive, current knowledge of applicable laws/regulations; maintains an awareness of new methods, trends and advances in the profession; reads professional literature; maintains professional affiliations; attends continuing education courses, seminars, and training sessions as appropriate.

Additional Functions:

Performs other related duties as required.

Performance Aptitudes:

Data Utilization: Requires the ability to evaluate, audit, deduce, and/or assess data using established criteria. Includes exercising discretion in determining actual or probable consequences and in referencing such evaluation to identify and select alternatives.

Human Interaction: Requires the ability to work with and apply principles of persuasion and/or influence over others to coordinate programs or activities of a project, and resolve typical problems associated with the responsibilities of the job.

Equipment, Machinery, Tools, and Materials Utilization: Requires the ability to operate, maneuver and/or control the actions of equipment, machinery, tools, and/or materials used in performing essential functions.

Verbal Aptitude: Requires the ability to utilize a wide variety of reference, descriptive, and/or advisory data and information.

Mathematical Aptitude: Requires the ability to perform addition, subtraction, multiplication and division; ability to calculate decimals and percentages; may include ability to perform mathematical operations involving basic algebraic principles and formulas, and basic geometric principles and calculations.

Functional Reasoning: Requires the ability to apply principles of influence systems, such as motivation, incentive, and leadership, and to exercise independent judgment to apply facts and principles for developing approaches and techniques to resolve proble

It is the policy of Fulton County that there will be equal opportunity for every citizen, employee and applicant, based upon merit without regard to race, color, religion, national origin, gender, age, genetics, disability or sexual orientation.