Placer County

To perform, for tax purposes, the most difficult and complex appraisals of income producing properties, or to act in a supervisory capacity assigning, directing and reviewing the work of a small appraisal team consisting of entry and journey level Appraisers and/or Technicians; and to prepare and present documentation and testimony for the most complex and difficult reviews and appeals of assessments related to area of assignment.

This is the advanced journey level class in the Appraiser series.  Positions at this level are distinguished from other classes within the series by the level of responsibility assumed, complexity of duties assigned, independence of action taken, by the amount of time spent performing the duties and by the nature of the public contact made.  Employees spend the majority of their time performing the most difficult and complex appraisals of income producing properties by applying the full range of assessment techniques, including the sales comparison approach, direct and indirect income approach and the cost approach, or act in a working supervisory capacity assigning, directing and reviewing the work of a small appraisal team.

The Senior Appraiser is further distinguished from the Supervising Appraiser in that the latter is responsible for supervising a program area within the Assessor's Office, has a broader scope of responsibility that includes more complex work, and includes the supervision of Senior Appraisers.

Receives general direction from assigned management or supervising personnel.

May exercise direct supervision over professional, technical, and clerical staff.

• Perform the most difficult and complex appraisals of income producing properties for tax purposes by applying the full range of assessment techniques, including the sales comparison approach, direct and indirect income approach and the cost approach.
• Assign, direct and review the work of a small appraisal team; provide staff training; conduct employee performance evaluation process; recommend discipline as appropriate.
• Prepare documentation and review financial documentation necessary for the most complex and difficult assessment reviews and appeals related to area of assignment; prepare and present testimony on such appeals before the Assessment Appeals Board/Board of Supervisors and when necessary the courts.
• Conduct large, unusual, or specialized appraisals such as cable television franchises, ski resorts, and golf courses.
• Investigate and analyze data, income and expense statements, leases and deeds; conduct and maintain proforma financial analysis; derive internal rates of return, return on investment, analysis of legal documents such as leases, lease options, and contract of sales; conduct cash flow analysis; determine stabilization rates and conduct absorption analysis.
• Estimate replacement cost, obsolescence, construction cost, resale value and other pertinent factors needed to establish appraised values.
• Work closely with the public on complex issues; prepare assessment roll correction documents when warranted by the situation; discuss property records and related information with property owners who visit the Assessor's Office.
• Establish taxable values for newly constructed real property and properties which have had a change in ownership.
• Prepare verbal and written reports and make recommendations based on field investigations.
• Communicate with property owners through correspondence, meetings and telephone discussions regarding the valuation process, regulations and laws governing appraised values.
• Develop recommendations for templates and methods to increase the efficiency and accuracy of appraisals.
• Monitor market changes to measure market-driven value changes in geographic areas of responsibility.
• Explain appraisal policies, procedures and laws to taxpayers and other interested persons.
• Train, coach, and lead or supervise less experienced appraisal staff; provide advanced training to other Appraisers in the more difficult appraisal techniques.
• Respond to and resolve inquiries from taxpayers and other agencies.
• Correct errors to the tax roll for Board Order Changes.
• Prepare various statistical and administrative reports.
• Attend training; read reports, journals, and periodicals to obtain current information on changes in tax laws, procedures and economic trends.
• Maintain current knowledge of Revenue and Taxation code, methodologies for valuing property and changes to laws and regulations.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Act on behalf of assigned management staff in their absence.
• Perform related duties as assigned.

Experience and Training
Any combination of experience and training that would provide the required knowledge and abilities is qualifying.  A typical way to obtain the required knowledge and abilities would be:

Experience: Two years of responsible journey level experience in appraisal work performing duties similar to an Appraiser II in Placer County.

Training: Equivalent to a bachelor's degree from an accredited college or university. 

Required License or Certificate:

• May need to possess a valid driver's license as required by the position.  Proof of adequate vehicle insurance and medical clearance may also be required.

• Possession of a valid Appraiser's Certificate issued by the State Board of Equalization must be obtained within six months from date of hire.  Failure to obtain this certificate will be cause for termination of employment in this class.

Knowledge of:

• Principles and practices of difficult and complex appraisals of income producing property using the full range of assessment techniques, including the sales approach, direct and indirect income approach and cost approach.
• Methods and techniques for the appraisal of commercial and industrial properties, as well as other large, unusual, or specialized appraisals such as cable television franchises, ski resorts and golf courses.
• Property tax laws and regulations.
• Assessment appeals procedures.
• Classifications of property types.
• Basic construction practices, zoning planning and development processes.
• Public presentation and testimony skills.
• Principles and techniques of residential property appraisal.
• Principles of supervision, training, and performance evaluation.
• Organization and procedures of an Assessor's office.

Ability to:

• On a continuous basis, know and understand all aspects of the job.  Intermittently analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems in appraisal activities; understand, recall and explain related laws, codes, programs, and procedures; work under time pressure and complete a high volume of tasks, and focus on a single task for long periods of time.
• On a continuous basis, sit at desk for long periods of time and stand while in the field. Intermittently walk, twist, stand, kneel, climb, and bend in the field or to reach office equipment; perform simple and power grasping, pushing, pulling and fine manipulation; see with sufficient visual acuity to observe and assess property conditions and related information, write or use a keyboard to communicate, and lift light weight.
• Investigate and analyze data, income and expense statements, leases and deeds.
• Prepare and present testimony on appeals before the Assessment Appeals Board/Board of Supervisors and when necessary, the courts.
• Collect and interpret complex data and apply mathematical calculations and adjustments related to real property appraisal.
• Use the full range of assessment techniques, including the sales approach, direct and indirect income approach, and cost approach.
• Maintain confidential information in accordance with legal standards and County regulations.
• Operate a personal computer in an on-line processing environment; utilize software application programs commonly used in the Assessor's Office. 
• Supervise, train, and evaluate the work of assigned staff performing assessment activities.