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Auditor-Appraiser I

Employer: County of Monterey

Salary: $5,249.75 - $7,169.93 Monthly

Location: Salinas, CA

Job Type: Regular Full-Time

Job Number: 24/28B01/02JJ

Department: Assessor/Clerk/Recorder

Division: Assessor

Opening Date: 02/09/2024

Closing Date: Continuous

Position Description

Open Until Filled Priority Screening Date: Monday, March 11, 2024 Exam #: 24/28B01/02 JJ

The Assessor's Office has the responsibility to locate all taxable property in the County and to identify ownership. This office establishes value for all taxable property and applies all legal exemptions to the property. The Auditor-Appraiser series is found only in the Assessor's Office and is primarily oriented to business and personal property for tax assessment purposes. These positions conduct business audits, in addition to boat and aircraft appraisals. This job series is distinguished from the Appraiser series which is responsible for real property appraisals for tax assessment purposes. Auditor-Appraiser I is the entry-level classification in the series, learning to perform the more simple auditing and appraisal of business and personal property, while gaining the skill to perform the more complex independent appraisals and audits. The Eligible List established by this recruitment process may be used to fill current and future vacancies on a regular full-time, part-time, or temporary basis. This classification is part of a flexible series. Incumbents appointed at the lower level of the career series may be promoted up to the higher level of the career series subject to their meeting the employment standards for the higher class and a recommendation for their promotion by the appointing authority.

Examples of Duties

1. Conducts property tax audits as mandated by the Revenue and Taxation Code.
2. Checks, examines, and analyzes business property statements and declarations filed by taxpayers for accuracy and consistency; contacts taxpayers to discuss declarations, omissions, or discrepancies, and makes the necessary adjustments for assessment purposes.
3. Learns to and performs simple and routine audits and appraisals of business and personal property; inspects and analyzes business records, ledgers, journals, income tax reports, and other pertinent information to determine the market value.
4. Learns to and prepares detailed worksheets; makes physical inspections of property in order to estimate a market value; learns to capitalize income, analyze market and sales data, and determine replacement costs; appraises improvements, leased equipment, machinery, fixtures, heavy construction equipment, boats, airplanes, farm and ranch equipment, and similar items to arrive at a fair market value for assessment purposes; computes value using computer spreadsheets and database applications.
5. Travels within the County, outside of the County, or out of state to examine financial records or to conduct physical inspections of pre-selected businesses and/or personal property.
6. Documents findings by preparing detailed worksheets; records physical inspections of business and personal property; compiles depreciation schedules; computes taxable value for each holding; prepares reports and recommendations.
7. Keeps up-to-date on practices, pending legislation, laws, codes, regulations, polices, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.
8. Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.
9. Communicates with County staff, governmental agencies, and outside organizations to exchange information, coordinate activities, resolves issues and concerns; prepares and submits mandated reports within established timeframes.

The successful candidate will have a proven track record demonstrating the following knowledge, skills, and abilities, including but not limited to, excellent verbal and written communication skills and a high degree of integrity and professionalism. We are looking for someone who:

• Pays attention to details.
• Works well in a team environment.
• Asks questions to seek understanding.
• Is a self-starter.
• Is flexible.
• Is honest and ethical.

A few reasons you might love this job:

• You will work in a dynamic environment with others who have strong values and integrity.
• You will have lots of interaction with the public.
• You will be challenged to read and understand the various ways property can be valued and how it works with the auditing of business accounts.
• You will receive extensive training to understand and apply the various methods business property can be valued for tax purposes.
• You will provide a vital service that supports the mission of the County.

A few challenges you might face with this job:

• You will need to work with some taxpayers and attorneys who are difficult and/or dissatisfied.
• You will be expected to process a high volume of work.
• You will be working in one area of accounting only and that is auditing.

Working knowledge of: Generally accepted accounting and auditing principles, practices, standards, and methods.

Skill and Ability to: Make accurate computations, write accurate and concise reports, meet schedules and timelines, operate standard office equipment, including a computer and associated software, communicate effectively both orally and in writing, provide excellent and courteous customer service and establish and maintain effective working relationships.

Examples of Experience/Education/Training

Any combination of training, education and/or experience which provides the knowledge, skills and abilities and required conditions of employment is qualifying. An example of a way these requirements might be acquired is: Graduation from an accredited four-year college or university with a degree in accounting or a "specialization in accounting" (18 semester units in accounting and/or auditing courses). Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education.

Additional Information

The required conditions of employment include, but are not limited to the following:

• Possess a valid California Class C driver license at the time of appointment and possess and maintain a satisfactory driving record or provide evidence of suitable transportation which is approved by the appointing authority.
• Prospective employees for the Assessor-County Clerk/Recorder will be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, credit check and record of criminal conviction.
• Be available to work a flexible schedule, including evenings, weekends, holidays, and during times of disaster and/or emergency; travel out of County to attend meetings.
• Pursuant to Article 8, Section 670 of the Revenue and Taxation Code of the State of California, a Permanent Appraiser's Certificate issued by the State of California Board of Equalization is to be obtained within one year of appointment. Failure to obtain a Permanent California Appraiser's Certificate within one year of appointment will because for termination of employment.
• Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, completion of at least 24 hours of training conducted or approved by the California State Board of Equalization is required in each one-year period.
• Pursuant to Article 8, Section 670(d) of the Revenue and Taxation Code of the State of California, the following education is required of incumbents in this class: Graduation from an accredited four-year college or university with a degree in accounting or a "specialization in accounting" (18 semester units in accounting and/or auditing courses. Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education.

Benefits: The County of Monterey offers an excellent benefits package. Please visit our website to view the General "J" Unit Benefit Summary Sheet. This information is not legally binding, nor does it serve as a contract. The benefits listed in the County of Monterey Personnel Policies and Practices Resolution or Memorandum of Understanding (MOU) prevail over this listing.

• Notes: As a condition of employment, prospective employees may be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, and record of any criminal convictions.
• Employment is contingent upon acceptable documentation verifying identity and authorization for employment in the U.S.; a list of acceptable documents is available on the