Auditor-Appraiser I/II (Open and Promotional)

County of San Mateo•San Mateo, CA

1d•Onsite

About The Position

The Business Personal Property Division of the Office of the Assessor-County Clerk-Recorder and Chief Elections Officer is seeking qualified candidates for the position of Auditor-Appraiser I/II. The Auditor-Appraiser I/II will be responsible for obtaining, processing, and analyzing data for the timely completion of audits and appraisals of tangible and taxable property for assessment purposes. This role involves completing appraisals of property and performing audits of property owner reports, records, and declarations. An Auditor-Appraiser I, under close supervision, is trained in performing routine audits and making appraisals of routine property types. An Auditor-Appraiser II is fully competent to independently perform auditing duties. The Business Personal Property Division manages the valuation of tangible assets for over 11,000 businesses in San Mateo County, as well as boats and private aircraft. This is a dynamic work environment with high-volume work and significant public contact, requiring a goal-oriented individual who can organize and plan their workload to achieve yearly audit goals. The successful candidate will be self-directed yet effective in a team setting. The ideal candidate will have experience in accounting and auditing of businesses, be fully competent to independently perform auditing duties, and possess two or more years of experience in performing appraisal audits for tax assessment purposes. Knowledge of boats and aircraft is considered a plus. A bachelor’s degree in accounting is highly desired.

Requirements

Acquisition within one year of appointment of a permanent Property Tax Appraiser Certificate issued by the California State Board of Equalization.
Possession of a bachelor’s degree in accounting from a recognized institution of higher education (accredited); or Is a licensed accountant in the State of California; or Has passed the state, or a county, or city and county, or city civil service or merit system examination regularly given for the position of accountant or auditor by the testing body; or Holds the office of Assessor.
For candidates not meeting the qualifications listed above, the State Board of Equalization requires Auditor-Appraisers to possess these educational components: 18 semester units (or quarter equivalents) of accounting and/or auditing courses. Business law and economic classes may not contribute toward the 18 units; or 19 semester units (or quarter equivalents), 16 units of which must be accounting and/or auditing courses and 3 semester units of which may be either business law or economic classes.
Knowledge of accounting and auditing principles and practices.
Knowledge of technical and professional knowledge of appraisal/audit procedures.
Knowledge of California Property Tax laws.
Knowledge of State Board of Equalization guidelines.
Knowledge of laws governing the formation and operation of businesses.
Knowledge of Uniform Standards of Professional Appraisal Practice.
Knowledge of court decisions affecting assessment procedures.
Knowledge of methods used in the auditing of records and the valuation of property for tax assessment purposes.
Knowledge of policies and procedures related to the department.
Knowledge of correct English usage, including spelling, grammar, and punctuation.
Knowledge of record keeping principles and procedures.
Ability to establish and maintain effective working relationships with those contacted during work.
Ability to read, interpret, and apply rules, policies, and procedures.
Ability to organize and plan time for completion of audit and appraisal workload.
Ability to discover and resolve audit and appraisal problems.
Ability to travel to a variety of geographic locations throughout the County according to regular schedules as well as on demand.
Ability to work independently.
Ability to produce effective presentations.
Ability to operate standard office equipment, including departmental applications.
Ability to use initiative and sound independent judgment within established guidelines.
Experience in accounting and auditing of business.
Two or more years of experience performing appraisal audits for tax assessment purposes.
Some experience in real estate or property appraisal is desirable (Auditor-Appraiser I).
Two years of experience performing audits and appraisals of tangible and taxable property for tax assessment purposes is crucial (Auditor-Appraiser II).

Nice To Haves

Knowledge of boats and aircraft is a plus.
A bachelor’s degree in accounting is highly desired.

Responsibilities

Obtaining, processing, and analyzing data for the timely completion of audits and appraisals of tangible and taxable property for assessment purposes.
Completing appraisals of property and performing audits of property owner reports, records, and declarations.
Performing routine audits and making appraisals of routine property types (Auditor-Appraiser I).
Independently performing auditing duties (Auditor-Appraiser II).
Organizing and planning workload to achieve yearly audit goals.
Auditing financial books and records to determine ownership, segregate costs of property, and evaluate property owner declarations.
Appraising property.
Selecting and making appropriate adjustments to comparable property.
Accurately determining historic, reproduction, and replacement costs.
Accurately identifying and measuring depreciation and obsolescence.
Measuring income producing characteristics of property and appropriately capitalizing the income stream into value.
Identifying and classifying various types of land, sites, buildings, structures, manufactured homes, vessels, aircraft, trade fixtures, and personal property interests in an accurate and uniform manner.
Preparing narrative audit reports.
Maintaining complete and accurate records.