Auditor-Appraiser I/II

About the Position
The Assessor and staff seek excellence in providing information, services, and accurate property assessments through our personal commitment to integrity, mutual respect and teamwork.

Auditor-Appraiser I and II are part of a career series for Auditor-Appraiser I, II and III. Under the direction of an assigned supervisor, performs a variety of professional duties in the audit and analysis of financial records in the appraisal of personal property and fixtures for ad valorem tax assessment purposes; and does other related duties as required

General Duties of the Department

  • Discover and value all business personal property as of the January 1 lien date
  • Determine the taxability of each item of property
  • Value all tangible property in accordance with the CA Constitution and state laws

Overview of the Business Property Section
The Business Property Section is responsible for valuing the personal property of the businesses in this County as well as boats and aircraft. This is done through audits as well as the valuation of self-reporting forms returned by taxpayers. Boats and aircraft values are determined by a blue book type system and in the case of boats an automated valuation model for some values.

The performance of the job duties is regulated by the State Board of Equalization, as well as general accounting principles. In order to perform this work an applicant must have a good knowledge of accounting principles as evidenced by the possession of the required accounting units. The auditor will also be working closely with the real property commercial and agricultural appraiser to make sure the property described as personal property and valued as such is not also being included in the valuation of the real property.

Anticipated Starting Salary Range:
Auditor-Appraiser I: $28.60 per hour, $4,957.33 per month
Auditor-Appraiser II: $33.65 per hour, $5,832.67 per month

Click for the full job description.

This recruitment may be used to fill future permanent, substitute, limited term, and temporary positions, both full-time and part-time.

The Ideal Candidate
Distinguishing Characteristics
The Auditor-Appraiser I classification is the entry level position in the series. Incumbents work under general supervision performing a wide variety of audit and appraisal duties and are expected to assume increasing independence in performing audit and appraisal duties.
The Auditor-Appraiser II classification is the journey level position in the series. Incumbents work under direction performing progressively more difficult audit and appraisal assignments; assist in providing training, coordination and technical work direction to staff.

Typical Tasks and Representative Duties
(Not in order of importance)

  • Audits accounting records such as depreciation schedules, general ledgers, trial balances, State and Federal Income tax filings, invoice documents, leased equipment records and progress billing statements in connection with the appraisal of business personal property and fixtures.
  • Inspects and appraises personal property and fixtures, including office equipment, supplies, machinery and equipment, boats and aircraft.
  • Reconciles differences between financial records and other valuation data; make changes and adjust the assessed values for business personal property and fixtures.
  • Gathers and assembles information to be used in setting assessment standards and values.
  • Performs onsite audits of accounting records to determine the value of business personal property and fixtures.
  • Presents cases and appears as a witness in equalization hearings before the Assessment Appeals Board.
  • Answers taxpayer inquiries concerning assessment laws, values, appraisal methods, billing and assessment issues.
  • Investigates complaints and takes appropriate action as directed.
  • Prepares a variety of correspondence and reports.
  • May assist or lead in the development of new systems, workflow, procedures or policies to be used in the Assessor’s office.
  • May be called upon to assist, coordinate or serve on special projects and/or teams.
  • May train and mentor subordinate auditor-appraisal staff.

Employment Standards
Knowledge of:

  • Accounting and auditing principles, methods, procedures, mathematics and terminology pertinent to appraisal of business personal property and fixtures for ad valorem property taxation
  • Economics of value, price and market trends as they affect the value of business personal property, fixtures, boats and aircraft
  • Generally Accepted Accounting Principles (GAAP)
  • Provisions of the California State Constitution and Revenue and Taxation Code pertaining to the assessment of property for ad valorem taxation purposes
  • Common methods of describing real and business personal property
  • Basic computer software including those applications pertinent to the appraisal of business personal property and the use of spreadsheet programs
  • Assessor’s office organization, procedures and standards as well as strategic direction and goals
  • Current technological developments and industry trends in area of expertise
  • Interpersonal skills using tact, patience and courtesy
  • Oral and written communication skills
  • Principles of leadership and training

Ability to:

  • Independently analyze financial data and make proper determinations of value for business personal property and fixtures
  • Analyze accounting data, prepare sound recommendations and adopt effective courses of action
  • Read and interpret laws and regulations, maps and property descriptions
  • Prepare concise and accurate written or oral reports, audits and correspondence
  • Provide testimony and reports for equalization hearings before the Assessment Appeals Board
  • Embrace and follow Assessor’s office policy, goals, guiding principles and Mission – Vision – Values Statement
  • Develop and maintain positive working relationships; communicate and work effectively with others
  • Foster a spirit of teamwork and support when interacting with staff and others
  • Operate a computer and assigned office equipment
  • Maintain a safe and orderly work area

Education and Experience
A combination of education, training, and experience resulting in the required knowledge, skills, and abilities. An example of qualifying education and experience includes:

All levels: Graduation from an accredited college or university with a bachelor’s degree with a specialization in accounting as required by Section 670 of the California Revenue and Taxation Code (a specialization in accounting is defined as completion of 18 semester units or 27 quarter units of auditing and accounting courses).

In addition to the above:
Auditor-Appraiser I: No additional experience necessary.

Auditor-Appraiser II: Two years of professional experience in auditing/appraising business personal property and fixtures at the Auditor-Appraiser I level in an Assessor’s office, or comparable position.

Licenses and Certificates
All levels: Certain positions within this classification may require driving. When driving is an essential function of the position, a valid CALIFORNIA driver license will be required at the time of appointment and must be maintained throughout employment.

In addition to the above:
Auditor-Appraiser I: A valid Permanent Appraiser’s Certificate issued by the California State Board of Equalization must be obtained during the first year of employment and maintained throughout employment.

Auditor-Appraiser II: Either A: Must possess and maintain a permanent appraiser certificate issued by the California State Board of Equalization; Or B: Must hold a professional designation comparable to a CAE designation from International Association of Assessing Officers at the time of appointmentAND a permanent appraiser’s certificate issued by the California State Board of Equalization must be obtained within one year of appointment and maintained throughout employment.

Progression from one level in this series to the next is at the discretion of the appointing authority and based on organizational need, achievement of minimum qualifications and the standards set forth for promotion within the department.

How to Apply
Applications, including answers to supplemental questions, must be submitted online by the final filing date. To apply for this position, click “apply” at the top of this page. Most County recruitments require you to respond to supplemental questions as part of the application process. We recommend that you review these questions prior to beginning your application.

An initial application review will be conducted. Candidates who meet the minimum qualifications and are best qualified will be invited to participate in selection activities which may include online assessments, performance exams, written exams, and interviews.

Final candidates will be required to have an in-depth background review performed before proceeding in the process. Please note that references will not be contacted until the end of the process.

If you have questions or would like to discuss the opportunity further, please contact Human Resources at hr@co.slo.ca.us. Confidential inquiries are welcomed.

For further information regarding the County of San Luis Obispo, visit our website at .
Supplemental Information
Lateral Transfer Provisions
Unrepresented employees in Bargaining Unit 7, hired with at least one year of prior similar experience from another public or private agency, will be eligible to have their vacation accrual rate adjusted based on their prior experience. Previous related work experience can be either public or private sector, and must have been for at least one year with no more than a one-year gap between the end of the prior experience and hire date for the County of San Luis Obispo. Prior related experience should be related to the employee’s current classification or career series. On April 20, 2021, the Board of Supervisors approved this compensation and benefit change for the employees in this bargaining unit.

Reasonable Accommodation Notice
Federal law requires employers to provide reasonable accommodation to individuals with disabilities. Please tell us if you require a reasonable accommodation to apply for a job or to perform your job. Examples of reasonable accommodation include making a change to the application process or work procedures, providing documents in an alternate format, using a sign language interpreter, or using specialized equipment. Please call 805-781-5959 for assistance or e-mail for more information.

Veteran’s Preference Points
If you are applying for employment with the County of San Luis Obispo and you served in the United States Armed Forces, you may be eligible for veteran’s preference points as part of the recruitment process. Some dependents and survivors of eligible veterans may also be eligible for preference points. for more information and to learn how to apply for this benefit. Please note that Veteran’s credits must be on file with the County of San Luis Obispo Veterans Services Office prior to the recruitment closing date indicated on the job announcement .

Equal Employment Opportunity
The County is an equal opportunity employer. Objectives are directed toward assuring equal opportunity in selection / promotion, pay, and job assignments. Recruitment and selection procedures have been established to ensure non-discrimination on the basis of political or religious opinions or affiliations, age, sex, race, color, national origin, marital status, disability, sexual orientation or other non-merit factors. In addition, the County complies with the provisions of the Americans with Disabilities Act in hiring and retaining employees. For more information contact the Human Resources Department at (805)781-5959.

Make a Difference
Employees of the County of San Luis Obispo are public servants who impact the lives of our community every day. From supporting efforts to reduce homelessness, keeping our drinking water clean, or serving the families in need in the community, County employees make a difference.

Compensation and Benefits
Your annual salary is supplemented by a generous benefit package.

For additional information regarding the benefits listed that may be available to you, visit the associated .

Some benefits include:
– Medical (PPO, EPO), Dental (HMO, PPO) and Vision Insurance
– Cafeteria (County contribution to pay for insurance premiums)
– Free visits to the employee health clinic
– Mental Health resources/benefits
– Voluntary insurance plans (life insurance, disability, critical illness and many more)
– A lifelong retirement benefit through the San Luis Obispo County Pension Trust
– Optional deferred compensation Plan with up to $500 per year match
– Tax savings accounts (medical and dependent care)
– Paid personal, sick and vacation days
– 12 paid holidays
– Employee Assistance Program
– Education and Wellness Allowance
– Post Employment Health Plan
– Family Friendly workplace policies
– Flexible work schedule options
– Rideshare commuter benefits

The County of San Luis Obispo has been recognized as a Diamond Level Family Friendly Workplace by San Luis Obispo Chamber of Commerce. We support our employees through: childcare assistance, flexible scheduling practices, paid and unpaid leave, comprehensive health benefits, flexible spending accounts, and employee assistance programs.

Learning and Development
The County prioritizes your learning, personal and professional development, and career growth. Employees have access to over 1500 on-demand courses, instructor led courses, and job-specific trainings.

Employees can take courses to upskill to make themselves more competitive for promotional opportunities and further their career growth. Examples of courses include:

– Emotional Intelligence
– Supervisor/Manager academies
– Microsoft Suite courses
– Defensive Driving
– Financial management
– Retirement preparedness
– Teambuilding
– Written Communication
– Conflict Management
– Clifton StrengthsFinder and DISC
– Job specific conferences/trainings

Student Loan Forgiveness
Did you know that if you are employed by a government agency you may be eligible for the Public Service Loan Forgiveness (PSLF) program
County employees also have access to GotZoom, a program that offers tools and support to navigate your federal student loans.

Homebuyer assistance program
Employees have access to the “Assist-to-Own” program sponsored by to get a loan for the down payment.

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