Auditor Appraiser I

County of Santa Clara
Full Time $75,160 - $90,777 Per year CA County of Santa Clara County Office of the Assessor, 130 W Tasman Dr, San Jose, CA 95134, United States Apply before 6/7/2024 11:59
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Overview

Under close supervision, receives on-the-job training to perform personal property appraisals and conduct audits for tax assessment purposes.


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EXAMINATION DATE:  Candidates who meet the employment standards will be invited to take an online written examination tentatively scheduled for the first or second of July 2024. 


Typical Tasks

The following are the duties performed by employees in this classification. However, employees may perform other related duties at an equivalent level. Each individual in the classification does not necessarily perform all duties listed.

  • Conducts site visits and interviews taxpayers; inspects, analyzes, and appraises value of machinery, business equipment, and leasehold improvements;

  • Computes replacement costs and depreciation factors to arrive at a cash value;

  • Compares affidavits with those from prior years, audit reports, or other information that will assist in establishing the accuracy of reported statements;

  • Audits small-sized businesses; assists with audits of medium-sized businesses;

  • Investigates deviations from normal figures for size and type of business;

  • Examines books of accounts, journals, ledgers, and invoices to determine date purchased and acquisition cost of machinery and equipment, leasehold improvements, and other taxable property;

  • Prepares reports, including schedules and working papers showing details whereby assessed values have been determined;

  • Contacts taxpayers to discuss omissions or discrepancies in affidavits and explains assessments;

  • Assists in resolving assessment appeals;

  • Initiates roll changes;

  • May be assigned as Disaster Service Worker, as required;

  • Performs other related duties as required.

Employment Standards

Sufficient education, training, and experience to demonstrate the possession and direct application of the following knowledge and abilities:

Training and Experience Note: The required knowledge and abilities are acquired through possession of the education or experience requirements needed to obtain Appraiser Certification consistent with Revenue and Taxation Code Section 670, subdivision (d).  Typically, this includes possession of a Bachelor’s Degree in Accounting from a recognized accredited institution of higher education;

or

Possession of a Bachelor’s Degree with 18 semester units (or 27 quarter units) of accounting and/or auditing courses from a recognized accredited institution of higher education.  Business, law, or economics classes may not contribute toward the 18 semester units;

or

Possession of a Bachelor’s Degree with 16 semester units (or 24 quarter units) in accounting and/or auditing courses from a recognized accredited institution of higher education, and 3 semester units (or 4.5 quarter units) in business, law, or economics;

or

Possession of California Accountant License upon appointment.

Special Requirements

  • Appointees must meet Appraiser certification requirements established by the California State Board of Equalization within one (1) year of appointment or vacate the position;

  • Possession of a valid California driver’s license prior to appointment and the ability to qualify for and maintain a County driver authorization.

Knowledge of:

  • Accounting and auditing principles and procedures;

  • Methods and techniques of research, statistical analysis, and report presentation;

  • Methods used in the auditing of records and the valuation of property for tax assessment purposes; 

  • Record keeping principles and procedures;

  • Common computer systems and applications.

Ability to:

  • Understand property appraisal and the laws and regulations affecting appraisals for tax assessment purposes;

  • Follow California State Board of Equalization guidelines;

  • Audit financial records to determine ownership, segregate costs of property, and evaluate property owner declarations;

  • Interpret statutes and regulations pertaining to the assessment of property;

  • Summarize and evaluate factors relating to the appraisal of personal property;

  • Identify, assess, evaluate, and resolve audit and appraisal problems;

  • Select and make appropriate adjustments to comparable property;

  • Analyze and evaluate accounting data;

  • Organize and plan for completion of audit and appraisal workload;

  • Learn the policies and procedures of the Assessor’s Office;

  • Appropriately identify and measure depreciation and obsolescence;

  • Establish and maintain cooperative working relationships with those contacted in the course of business;

  • Deliver clear and concise reports; 

  • Communicate effectively in English, both orally and in writing.

Physical Requirements

  • Travel to a variety of geographic locations throughout the County and the United States, as required.

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