- Hourly / - BiWeekly /
- Monthly / $64,984.00-$104,954.00 Yearly
An Assessor Advanced, Real Property is the advanced level of work performing real property assessments for tax assessment purposes. Employees in this classification provides technical expertise in inspecting, analyzing and appraising the more difficult and complex real properties. Employees in this classification do not supervise other position but may assign and review the work of lower-level Assessors, Real Property and support staff.
Employees in this classification receive general supervision from an Assessor Supervisor, Real Property or other administrator. The work may require frequent travel in Maryland to perform on-site appraisals.
Positions in this classification are evaluated by using the classification job evaluation methodology. The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.
The Assessor Advanced, Real Property is differentiated from Assessor III, Real Property in that the Assessor Advanced, Real Property functions independently in determining market value indexes, recommending resolution of first level appeals or preparing and defending Property Tax Assessment and Appeal Board and Maryland Tax Court cases while the Assessor III, Real Property performs the full range of duties and responsibilities under general supervision. The Assessor Advanced, Real Property is differentiated from the Assessor Supervisor, Real Property in that the Assessor Supervisor, Real Property has supervisory responsibility for lower-level Assessors, Real Property and support staff.
Assigns and reviews the work of lower-level Assessors, Real Property and support staff;
Provides advice and guidance to lower-level Assessors, Real Property concerning assessment methods and procedures;
Analyzes building construction costs reported by contractors or property owners to determine building cost estimates;
Consults with the State Law Department representatives in regard to challenges of assessments;
Computes and may independently determine market value indexes;
Prepares appraisal reports;
Assists in analyzing and adjusting income through the review of operating costs of commercial and industrial properties;
Inspects real property to determine the appraisal value;
Analyzes existing market data and applies land identification techniques, site analysis, and standard appraisal procedures to determine the value of land or buildings;
Conducts and independently determines the disposition of first level appeal hearings;
Prepares, presents and defends Property Tax Assessment and Appeal Board and Maryland Tax Court cases with limited supervisory approval;
Determines the value of auxiliary items to the property, such as but not limited to: paving, underground utilities, outdoor lighting and landscaping;
Appraises and records costs relating to the physical condition of the property, and to the depreciation and economic or functional obsolescence of real property;
Records technical details of the property which may affect costs such as: size of the building; specifications, grade and quality of construction materials; type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air-conditioning, electrical systems, and other structural components;
Determines building cost estimates based on analysis of building construction costs reported by contractors or property owners;
Reviews land records to determine legal title to the property;
Records and plots deed descriptions;
Performs other related duties.
Knowledge of methods involved in the valuation of real property;
Ability to assign and review the work of lower-level Assessors, Real Property and support staff;
Ability to work with legal staff to respond to challenges of assessments;
Ability to prepare appraisal reports;
Ability to inspect and analyze the type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air conditioning, electrical systems and other structural components;
Ability to read, interpret and understand tax maps, land records and other real property assessment data;
Ability to organize and complete work assignments;
Ability to communicate effectively.
Experience: Seven years of experience, three years of appraisal experience estimating the value of real property performed in accordance with the provisions of the Uniform Standards of Professional Appraisal Practice Code, four years of appraisal experience involving the valuation of real property and completion of the International Association of Assessing Officers Course 101 and 300 or equivalent courses approved by the Department of Assessments and Taxation.
Notes:
1. Candidates may substitute the possession of a Bachelor's degree from an accredited college or university, completion of the International Association of Assessing Officers Course 101 and 300 or equivalent courses approved by the Department of Assessments and Taxation and three years of appraisal experience estimating the value of real property performed in accordance with the provisions of the Uniform Standards of Professional Appraisal Practice Code for the required experience.
2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in tax examining classification or tax examining specialty codes in the accounting and budget group field of work on a year-for-year basis for the required experience.
1. Candidates for positions in this classification must be licensed as a Certified Residential or General Real Estate Appraiser by the Maryland Real Estate Appraiser’s Commission or have an equivalent license or designation.
2. Employees in this classification may be assigned duties which require the operation of a motor vehicle. Employees assigned such duties will be required to possess a motor vehicle operator's license valid in the State of Maryland.
1. Employees in this classification may be required to have daily use of a motor vehicle while on official State business. Standard mileage allowance will be paid for use of a privately owned vehicle.
2. Upon appointment to positions, employees in this classification that possess a real estate broker or sales license, or a license to sell insurance, will be required to put the license in an "Inactive" status.
3. Employees in this classification are prohibited from participating in any outside activity, including private appraisals, which may be deemed a conflict of interest by the Director of the Department of Assessments and Taxation.
Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.
This is a Skilled Service classification in the State Personnel Management System. All positions in this classification are Skilled Service positions. Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.
This classification is assigned to Bargaining Unit G, Engineering, Scientific and Administrative Professionals classes. As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining. Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.
Employees in this classification are eligible to receive overtime compensation. An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by State Personnel and Pensions Article, Section 8-305.