Property Appraiser (Board of Equalization) Series

California State Personnel Board Specification

Series established May 9, 1990

Scope

This series specification describes eight Property Appraiser classifications used in the State Board of Equalization's Property Taxes Program.

Definition of Series

The Property Appraiser audits and/or appraises and investigates property for property tax purposes; audits and evaluates county assessors' offices to ensure compliance with State laws and regulations; researches and conducts economic studies on factors affecting property values; derives property values required to prepare the annual assessment roll of railroad properties and utilities; trains, advises and assists county assessors, their staff, public officials, taxpayers and their representatives on all phases of the property taxes administration; and does other related work.

Typical Tasks

Performs financial audits and/or appraisals, sample appraisals, and field investigations of all taxable property including, but not limited to, residential, agricultural, commercial, industrial, railroad, and utility properties; audits and evaluates county assessors' offices, through mandated Assessment Practices Surveys to ensure compliance with required assessment levels, property tax laws, regulations, and recommended appraisal and assessment procedures; conducts studies of local appraisal systems, analyzes current practices, and makes recommendations for improvement; researches and develops factors and trends affecting property values; analyzes legislation and court decisions to determine program impact; consults with, advises, and assists county assessors, their staff, and other inter-and intra-governmental staff on property tax administration including valuation appraisal functions, appraisal systems, standards and methods, exemption processing, assessment roll preparation, etc.; prepares data for court cases and Board of Equalization hearings; represents the Board of Equalization's Property Taxes Department with Board of Equalization's Members, representatives of other governmental agencies, property owners, and interested groups; prepares and conducts workshops and training classes; and develops and revises appraisal procedures, manuals and assessor's handbooks.

Entry Levels

Entry into this series is typically at the Junior Property Appraiser, or Assistant Property Appraiser, or Assistant Property Auditor Appraiser.

Definition of Levels**

Assistant Property Appraiser (Board of Equalization)

Assistant Property Auditor Appraiser (Board of Equalization)

This is the entry level. Under direct supervision, incumbents learn and conduct the less difficult appraisals and field investigations and/or audits* of small to medium single-location and multiuse residential, agricultural and commercial properties; review and approve the less complex property tax exemption applications; assist in the more complex investigations, and appraisals and/or audits* of all property types; assist in assessment practices surveys; research and compile data for property tax studies; participate in the development and revision of handbooks and manuals and in training of county assessors' staffs; and provide consultation and technical assistance to taxpayers, county assessors' staffs and others on less complex appraisal matters.

Associate Property Appraiser (Board of Equalization)

Associate Property Auditor Appraiser (Board of Equalization)

This is the journey level. Under general direction, incumbents independently conduct the more difficult and complex appraisals, field investigations and/or audits* of the following property types:��small utilities, medium-sized railroads, small-to medium-sized private railroad car leasing companies, medium-sized industrial and commercial properties, airlines, multi-use agricultural properties, and special use-type properties such as possessory interest properties, water companies, open-space properties, and energy generating facilities; work as team members on the most difficult appraisals or audits*; review and approve the more complex property tax exemption applications; conduct assessment practices surveys and property tax research projects of broad scope; and compile and analyze data to develop building cost trends and factors and value indicators; develop and present statewide assessor training courses; develop and revise Board of Equalization's appraisal procedures, assessors' handbooks, and appraisal manuals; analyze new property tax legislation, rules, and regulations; provide�technical advice to assessors and legislators' staff; and may act as project leader. Incumbents may also appear before the State Board of Equalization and other governmental agencies as witnesses concerning appraisals, appraisal research projects, and Board of Equalization's policies.

Senior Specialist Property Appraiser (Board of Equalization)

Senior Specialist Property Auditor Appraiser (Board of Equalization)

This is the advanced journey or specialist level. Under general direction, incumbents independently plan, direct, and conduct the most difficult and complex appraisals, field investigations, and/or audits* of the following property types:��the largest, unique and/or major industrial, railroad, private railroad car leasing companies, utility, commercial, or specialty properties and water rights; evaluate mergers and acquisitions of major railroads, utilities, and industrial companies; coordinate mandated assessment practices surveys and related appeals; design and conduct research and studies in the most difficult and complex areas concerning highly controversial and political issues; write the most technical letters, reports, and segments of appraisal manuals having major statewide policy ramifications; advise and assist the Board of Equalization's members and staff, State Legislature, county assessors, taxpayers, and others on assessment practices, valuation policies, value trends, and the impact of major legislation or judicial determinations; appear before the Board as appraisal experts and advisors to Board of Equalization members; act as an expert before the Board of Equalization and other courts in defense of audit and/or appraisal assignments; and may act in a lead capacity.

Supervising Property Appraiser (Board of Equalization)

This is the first supervisory level. Incumbents in this class either:��(1)�supervise a field office staff of appraisers in the auditing and appraising of locally-assessed property or railroad and utility conducts audits of one or more of the property types noted above. properties; or (2)�supervise a headquarters staff of appraisers and/or auditor appraisers in one or more of the following functions:��performing assessment practices surveys, appraisals and audits, conducting studies of economic factors and trends, evaluating and making determinations on property tax exemptions, providing technical services involving economic studies and property tax legislation, policies and procedures; or (3)�direct the statewide, legislatively mandated appraisal certification training program.

Principal Property Appraiser (Board of Equalization)

This is the second and highest supervisory level. Through subordinate supervisors, incumbents have full managerial and supervisory responsibilities to direct and manage the activities of a staff engaged in a major statewide program of Property Taxes Administration. The primary responsibilities of the statewide programs are to either:��(1)�direct, advise, and instruct those local and State officials involved in the administration of the property taxes program and evaluate the performance of county assessors with respect to their conformity to laws, Board of Equalization rules, and court rulings; or (2)�locate, value, audit, assess, and allocate the taxable assets of railroads and other State-assessed utilities and prepare annual assessment rolls for the purpose of allowing local government to impose a property tax on State assesses.

Minimum Qualifications

All Levels:

Experience applicable to one of the following patterns may be combined, on a proportional basis, with experience applicable to another pattern to meet the total experience requirement.

Assistant Property Appraiser (Board of Equalization)

Either I

One year of experience in California state service performing property appraisal duties of a class equivalent to Junior Property Appraiser. (Applicants who are within six months of meeting this requirement will be admitted to the examination, but must satisfactorily meet this requirement before they can be considered eligible for appointment.)

Or II

Experience: Either

1. Two years of experience performing real property appraisal duties in an assessor's office; or

2. Three years of experience appraising real property. (Experience in real estate sales or transfers is not considered as qualifying experience under this requirement.)

and

Education: Equivalent to graduation from college. (Additional qualifying experience or experience in real property management, mortgage lending, title work, structural cost estimating, or real estate practice may be substituted for the required education on a year-for-year basis.)

(Experience in California state service applied toward Pattern�II must include one year of experience performing the duties of a class at a level of responsibility equivalent to Junior Property Appraiser.)

Assistant Property Auditor Appraiser (Board of Equalization)

Either I

One year of experience in California state service performing property appraisal or auditing duties of a class equivalent to a Tax Auditor (Board of Equalization). (Applicants who are within six months of meeting this requirement will be admitted to the examination, but must satisfactorily meet this requirement before they can be considered eligible for appointment.)

Or II

Experience: Either

1. One year of experience in an assessor's office auditing and appraising personal property and fixtures of commercial or industrial firms or utilities; or

2. Two years of experience auditing records of commercial or industrial firms or utilities. and Either I Education: Equivalent to graduation from college.

Or II

Completion of either:

a. A prescribed professional accounting curriculum given by a residence or correspondence school or accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or

b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.

(Additional qualifying experience may be substituted for the required education on a year-for-year basis. Substitution is not permitted for the specific college course work required under b above.)

(Experience in California state service applied toward Pattern�II must include one year of experience performing the duties of a class at the level of responsibility equivalent to Junior Property Appraiser.)

Associate Property Appraiser (Board of Equalization)

Either I

Two years of experience in California state service performing property appraisal duties of a class equivalent to Assistant Property Appraiser (Board of Equalization). (Applicants who are within six months of meeting this requirement will be admitted to the examination but must satisfactorily meet the requirement before they can be considered eligible for appointment.)

Or II

Experience: Three years of professional experience appraising at least two of the following classes of property: commercial, industrial, agricultural, or residential. (Experience in real estate sales or transfers is not considered as qualifying experience under this requirement.) and

Education: Equivalent to graduation from college. (Additional qualifying experience may be substituted for the required education on a year-for-year basis.) [Experience in California state service applied toward this pattern must include two years of experience performing duties in a class at a level of responsibility equivalent to Assistant Property Appraiser (Board of Equalization).]

Associate Property Auditor Appraiser (Board of Equalization)

Either I

Two years of experience in California state service performing property appraisal or auditing duties of a class equivalent to Assistant Property Auditor Appraiser (Board of Equalization). (Applicants who are within six months of meeting this requirement will be admitted to the examination but must satisfactorily meet the requirement before they can be considered eligible for appointment.)

Or II

Experience: Three years of professional experience appraising personal property and fixtures of commercial and industrial firms. (Two years of experience auditing records of commercial or industrial firms can be substituted for one of the three years.) and Either I Education: Equivalent to graduation from college.

Or II

Completion of either:

a. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or

b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.

(Additional qualifying experience may be substituted for the required education on a year-for-year basis. Substitution is not permitted for the specific college course work required under b above.)

[Experience in California state service applied toward Pattern II must include two years of experience performing the duties of a class at a level of responsibility equivalent to Assistant Property Auditor Appraiser (Board of Equalization).]

Senior Specialist Property Appraiser (Board of Equalization)

Either I

Two years of experience in California state service performing property appraisal duties of a class equivalent to Associate Property Appraiser (Board of Equalization). (Applicants who are within six months of meeting this requirement will be admitted to the examination but must satisfactorily meet the requirement before they can be considered eligible for appointment.)

Or II

Experience: Four years of experience appraising major and complex real property, including at least two years of experience in the independent appraisal of major commercial, industrial, and/or agricultural properties. and

Education: Equivalent to graduation from college. (Additional qualifying experience may be substituted for the required education on a year-for-year basis.) [Experience in California state service applied toward Pattern II must include two years of experience performing duties in a class at a level of responsibility equivalent to Associate Property Appraiser (Board of Equalization).]

Senior Specialist Property Auditor Appraiser (Board of Equalization)

Either I

Two years of experience in California state service performing property appraisal and auditing duties of a class equivalent to Associate Property Auditor Appraiser (Board of Equalization). (Applicants who are within six months of meeting this requirement will be admitted to the examination but must satisfactorily meet the requirement before they can be considered eligible for appointment.)

Or II

Experience: Four years of experience in business personal property appraisal work including at least two years of experience in the independent audit and appraisal of major commercial and industrial personal properties and fixtures. and Either I Education: Equivalent to graduation from college.

Or II

Completion of either:

a. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or

b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.

(Additional qualifying experience may be substituted for the required education on a year-for-year basis. Substitution is not permitted for the specific college course work required under b above.)

[Experience in California state service applied toward Pattern II must include two years of experience performing the duties of a class at a level of responsibility equivalent to Associate Property Auditor Appraiser (Board of Equalization).]

Supervising Property Appraiser (Board of Equalization)

Either I

Two years of experience in California state service performing property appraisal duties of a class equivalent to Associate Property Appraiser (Board of Equalization), Associate Property Auditor Appraiser (Board of Equalization), or Associate Forest Property Appraiser.

Or II

Experience: Four years of increasingly responsible experience in the appraisal of major and complex real property, personal property, or timber property, at least two years of which must have been in a full journeyperson capacity. and

Education: Equivalent to graduation from college. (Additional qualifying experience may be substituted for the required education on a year-for-year basis.) [Experience in California state service applied toward Pattern II must include two years performing duties in a class with a level of responsibility not less than that of Associate Property Appraiser (Board of Equalization) or Associate Property Auditor Appraiser (Board of Equalization) or Associate Forest Property Appraiser.]

Principal Property Appraiser (Board of Equalization)

Either I

Two years of experience in the California state service performing the duties of a class equivalent to a Supervising Property Appraiser (Board of Equalization, Senior Specialist Property Appraiser (Board of Equalization), Senior Specialist Property Auditor Appraiser (Board of Equalization) or Senior Forest Property Appraiser.

Or II

Experience: Five years of experience in the appraisal of major and complex properties for tax assessment purposes, at least two years of which must have been in a full-supervisory or administrative capacity. [Experience in California state service applied toward this requirement must include one year performing the duties of a Supervising Property Appraiser (Board of Equalization), or two years performing duties in a class with a level of responsibility not less than that of Senior Specialist Property Appraiser (Board of Equalization), Senior Specialist Property Auditor Appraiser (Board of Equalization), Senior Forest Property Appraiser or Senior Petroleum and Mining Appraiser Engineer. and

Education: Equivalent to graduation from college. (Additional qualifying experience may be substituted for the required education on a year-for-year basis.)

Knowledge and Abilities

All Levels:

Knowledge of: General appraisal methods, procedures, and terminology; (general accounting and auditing principles and procedures*); and real property law and common methods of describing property.

Ability to: Apply the required knowledge; conduct appraisals and/or audits of real and personal properties; analyze data and draw sound conclusions; analyze situations accurately and take effective action; prepare clear, complete, and concise reports; and communicate effectively.

Associate Property Appraiser (Board of Equalization)

Associate Property Auditor Appraiser (Board of Equalization)

Senior Specialist Property Appraiser (Board of Equalization)

Senior Specialist Property Auditor Appraiser (Board of Equalization)

Knowledge of: All of the above, and specialized practices and procedures used in property appraisals; (and/or auditing, public utility regulations and utility accounting*); provisions of Property Tax laws administered by the State Board of Equalization; purposes, organization, and procedures of assessors' offices; departmental policies, rules and regulations; and organization of the State Board of Equalization, particularly the Property Taxes Program.

Ability to: Apply the required knowledge.

Supervising Property Appraiser (Board of Equalization)

Principal Property Appraiser (Board of Equalization)

Knowledge of: All of the above; principles, practices, and trends of public�and business administration; principles and techniques of personnel management, supervision, and employer-employee relations; departmental administrative goals and policies; the State Board of Equalization's Affirmative Action Program objectives; and a supervisor's or manager's role�in the Affirmative Action Program and the processes available to meet affirmative action objectives.

Ability to: Apply the required knowledge; plan, organize, and direct the work of a staff engaged in property appraisal and audit functions; develop the skills and abilities of subordinate staff; resolve complex supervisorial and/or managerial problems; and effectively contribute to the State Board of Equalization's affirmative action objectives.

* Property Auditor Appraiser (Board of Equalization) only.

Special Personal Characteristics

All Levels:

Willingness to travel and work odd hours away from the office.

Class History

* Only the Property Auditor Appraiser (Board of Equalization) conducts audits of one or more of the property types noted above.

** Additional information regarding functions performed, complexity factors and scope of responsibility is contained in a separate document titled "Allocation Guidelines".

* Only the Property Auditor Appraiser (Board of Equalization)