Auditor-Appraiser I

San Joaquin County; Stockton (CA); Presencial; USD 57.000 - 69.000; Jornada completa

Descripción de la vacante

San Joaquin County is seeking an experienced auditor-appraiser to perform routine audit-appraisals of real and personal property for property tax assessment and to review filings to determine taxable values. A degree in accounting or equivalent credentials is required, along with a CA driver’s license and a BOE Appraiser Certificate within one year.

Ideal candidates will hold a CA accounting license and demonstrate strong analytical and communication skills, with ability to prepare clear written

Formación

• Bachelor’s degree in accounting with specialization in accounting/18 accounting/auditing units or equivalent.
• Licensed accountant in California or CPA eligibility.
• Possession of a valid California driver’s license.
• Permanent Appraiser Certificate issued by the BOE within one year of appointment and maintenance thereafter.

Responsabilidades

• Perform audit-appraisals of routine real and personal property for property tax assessment.
• Review annual property statement filings and compute taxable full cash values.
• Investigate complaints, collect data, and report findings with recommendations.
• Conduct office and field work related to real and personal property assessments; interview owners and professionals.
• Attend training classes and seminars.

Conocimientos

Accounting theory

Auditing theory

Office management

Educación

Bachelor’s degree in accounting

Licensed accountant in California

Driver’s license (CA)

Appraiser Certificate (BOE) within 1 year

Descripción del empleo

This examination is being given to fill 1 vacancy in the Office of the Assessor - Recorder - County Clerk and to establish an eligible list that may be used to fill future vacancies. Resumes will not be accepted in lieu of an application. A completed application must be postmarked or received online by the final filing deadline.

NOTE: All correspondences relating to this recruitment will be delivered via e-mail. The e-mail account used will be the one provided on your employment application during time of submittal. Please be sure to check your e-mail often for updates. If you do not have an e-mail account on file, Human Resources will send you correspondences via US Mail.

Pre-Employment Drug Screening andBackground: Potential new hires into thisclassification are required to successfully pass a pre-employment drug screenand a background investigation as a condition of employment. Final appointmentcannot be made unless the eligible has passed the drug screen and successfullycompleted the background process. The County pays for the initial drugscreen.

$5,116.84-$6,219.56

Human Resources

44 N San Joaquin St

Third Floor, Suite 330

montly SALARY

Recruitment

1126-RB4201-01

about the position

Have Recruitment Questions?

Phone [phone]

The ideal candidate will have knowledge of Accounting theory, principles, and practices, and their application to a wide variety of accounting transactions; modern office management procedures, practices, and equipment, particularly as they apply to accounting operations; auditing theory, principles, practices, and their application. They will have the ability to conduct routine audit appraisals of farms, ranches, industrial and /commercial real and personal property using accepted audit appraisal methods; analyze and present facts and recommendations clearly and concisely, both orally and in writing; establish and maintain effective working relationships with the public and other appraisers.

Pattern I:

• Education: Bachelor’s degree from an accredited four-year college or university with a specialization in accounting.
• A degree with a specialization in accounting consists of one of the following:
  • A degree from a nationally or regionally accredited institution of higher education majoring in accounting; or
  • A degree from a nationally or regionally accredited institution of higher education with 18 semester units (or quarter equivalents) of accounting and/or auditing courses. Neither business law nor economics courses may contribute towards the 18 units; or
  • A degree from a nationally or regionally accredited institution of higher education with 19 semester units (or quarter equivalents), 16 of which must be in accounting and/or auditing courses, and 3 semester units may be either business law or economics courses.

Pattern II :

• License : A licensed accountant in the State of California.

And for both patterns:

• License : Possession of a valid California driver’s license.
• Certificate: As a condition of employment, a permanent Appraiser Certificate issued by the State Board of Equalization (BOE) must be obtained within one year of appointment. As a condition of continued employment, permanent appraiser certification and requirements to perform work as an auditor-appraiser in accordance with California State Revenue and Taxation Code (RTC) section 670 must be maintained.

Qualifications are subject to compliance with RTC 670-673 and BOE Guidelines for Appraiser and Assessment Analyst Certification and Training.

Ideal Candidate

Typical Duties:

• Performs audit-appraisals of routine, real and personal property of farms, ranches, commercial and industrial businesses for property tax assessment purposes by examination of the property and audit of the financial records.
• Reviews, analyzes, and processes annual property statement filings; computes taxable full cash values for supplies, machinery/equipment, equipment out on lease/rent, construction in progress and trade fixtures by adjusting original historical cost for changes in price levels, trade level, and for depreciation.
• Investigates complaints; collects and evaluates data; reports and makes recommendations on the basis of findings.
• Performs a variety of office and field work relating to the real and personal property assessment process including discovery of accounts and internal audit verification of property statements; interviews property owners, accountants, brokers, supplies, and others regarding real and personal property sales, cost, classification, economic life, or other information.
• Attends training classes and seminars.

4% increase to base salary June 2027

All Applications must be submitted by the final filing date: Dec 4, 2026

Typical Duties

• Performs audit-appraisals of routine, real and personal property of farms, ranches, commercial and industrial businesses for property tax assessment purposes by examination of the property and audit of the financial records.
• Reviews, analyzes, and processes annual property statement filings; computes taxable full cash values for supplies, machinery/equipment, equipment out on lease/rent, construction in progress and trade fixtures by adjusting original historical cost for changes in price levels, trade level, and for depreciation.
• Investigates complaints; collects and evaluates data; reports and makes recommendations on the basis of findings.
• Performs a variety of office and field work relating to the real and personal property assessment process including discovery of accounts and internal audit verification of property statements; interviews property owners, accountants, brokers, supplies, and others regarding real and personal property sales, cost, classification, economic life, or other information.
• Attends training classes and seminars.

Minimum Qualifications

EITHER PATTERN I

• Education: Bachelor’s degree from an accredited four-year college or university with a specialization in accounting.
• A degree with a specialization in accounting consists of one of the following:
  • A degree from a nationally or regionally accredited institution of higher education majoring in accounting; or
  • A degree from a nationally or regionally accredited institution of higher education with 18 semester units (or quarter equivalents) of accounting and/or auditing courses. Neither business law nor economics courses may contribute towards the 18 units; or
  • A degree from a nationally or regionally accredited institution of higher education with 19 semester units (or quarter equivalents), 16 of which must be in accounting and/or auditing courses, and 3 semester units may be either business law or economics courses.
• LICENSE: A licensed accountant in the State of California.
• License: Possession of a valid California driver’s license.
• Certificate: As a condition of employment, a permanent Appraiser Certificate issued by the State Board of Equalization (BOE) must be obtained within one year of appointment. As a condition of continued employment, permanent appraiser certification and requirements to perform work as an auditor-appraiser in accordance with California State Revenue and Taxation Code (RTC) section 670 must be maintained.
• Qualifications are subject to compliance with RTC 670-673 and BOE Guidelines for Appraiser and Assessment Analyst Certification and Training.

Knowledge

Accounting theory, principles, and practices, and their application to a wide variety of accounting transactions; modern office management procedures, practices, and equipment, particularly as they apply to accounting operations; auditing theory, principles, practices, and their application.

Ability

Conduct routine audit appraisals of farms, ranches, industrial and /commercial real and personal property using accepted audit appraisal methods; analyze and present facts and recommendations clearly and concisely, both orally and in writing; establish and maintain effective working relationships with the public and other appraisers.

Physical/Mental Requirements

Mobility–Frequent operation of keyboards, sitting for extended periods, standing for long periods, walking; Lifting – Frequently 20 pounds or less; Vision – Good vision; frequent reading and close-up work; normal hand and eye coordination; Dexterity – Normal dexterity with frequent writing and repetitive motion; Hearing/Talking – Frequent hearing and talking on the telephone and in person; Emotional/psychological – Frequent public contact and decision making; frequent concentration required; Special conditions – May require occasional travel, overtime, weekend or evening work.

San Joaquin County complies with the Americans with Disabilities Act (ADA) and, upon request, will consider reasonable accommodations to enable individuals with disabilities to perform essential job functions.

Equal Opportunity Employer

San Joaquin County is an Equal Employment Opportunity (EEO) Employer and is committed to providing equal employment to all without regard to age, ancestry, color, creed, marital status, medical condition, national origin, physical or mental disability, political affiliation or belief, pregnancy, race, religion, sex, or sexual orientation. For more information go to Equal Employment Opportunity Division (sjgov.org) .

Accommodations for those covered by the Americans with Disabilities Act (ADA):
San Joaquin County complies with the Americans with Disabilities Act and, upon request, will consider reasonable accommodations to enable individuals with disabilities to perform essential job functions.

Benefits

Employees hired into this classification are members of a bargaining unit which is represented bySEIU Local 1021.

Health Insurance : San Joaquin County provides employees with a choice of three health plans: a Kaiser Plan, a Select Plan, and a Premier Plan. Employees pay a portion of the cost of the premium. Dependent coverage is also available.

Dental Insurance : The County provides employees with a choice of two dental plans: Delta Dental and United Health Care-Select Managed Care Direct Compensation Plan. There is no cost for employee only coverage in either plan; dependent coverage is available at the employee’s expense.

Vision Insurance : The County provides vision coverage through Vision Service Plan (VSP). There is no cost for employee only coverage; dependent coverage is available at the employee’s expense.

For more detailed information on the County’s benefits program, visit our website at www.sjgov.org under Human Resources/Employee Benefits.

Life Insurance : The County provides eligible employees with life insurance coverage as follows:
1 but less than 3 years of continuous service: $1,000
3 but less than 5 years of continuous service: $3,000
5 but less than 10 years of continuous service: $5,000
10 years of continuous service or more: $10,000

Employee may purchase additional term life insurance at the group rate.

125 Flexible Benefits Plan : This is a voluntary program that allows employees to use pre-tax dollars to pay for health-related expenses that are not paid by a medical, dental or vision plan (Health Flexible Spending Account $2550 annual limit with a $500 carry over); and dependent care costs (Dependent Care Assistance Plan $5000 annual limit).

Retirement Plan : Employees of the County are covered by the County Retirement Law of 1937. Please visit the San Joaquin County Employees’ Retirement Association (SJCERA) at www.sjcera.org for more information. NOTE: If you are receiving a retirement allowance from another California county covered by the County Employees’ Retirement Act of 1937 or from any governmental agency covered by the California Public Employees’ Retirement System (PERS), you are advised to contact the Retirement Officer of the Retirement Plan from which you retired to determine what effect employment in San Joaquin County would have on your retirement allowance.

Deferred Compensation : The County maintains a deferred compensation plan under Section 457 of the IRS code. You may annually contribute $22,500 or 100% of your includible compensation, whichever is less. Individuals age 50 or older may contribute to their plan, up to $30,000. The Roth IRA (after tax) is also now available.

Vacation : Maximum earned vacation is 10 days each year up to 3 years; 15 days after 3 years; 20 days after 10 years; and 23 days after 20 years.

Holidays : Effective July 1, 2017, all civil service status employees earn 14 paid holidays each year. Please see the appopriate MOU for details regarding holidays, accruals,use, and cashability of accrued time.

Sick Leave : 12 working days of sick leave annually with unlimited accumulation. Sick leave incentive : An employee is eligible to receive eight hours administrative leave if the leave balance equals at least one- half of the cumulative amount that the employee is eligible to accrue. The employee must also be on payroll during the entire calendar year.

Bereavement Leave : 3 days of paid leave for the death of qualifying family member, 2 additional days of accrued leave for death of employee’s spouse, domestic partner, parent or child.

Merit Salary Increase : New employees will receive the starting salary, which is the first step of the salary range. After employees serve 52 weeks (2080 hours) on each step of the range, they are eligible for a merit increase to the next step.

Educational Reimbursement Program: Eligible employees may be reimbursed for career-related course work up to a maximum of $850 per fiscal year. Eligible employees enrolled in an approved four (4) year College or University academic program may be reimbursed up to $800 per semester for a maximum of $1600 per fiscal year.

Parking Supplemental Downtown Stockton : The County contributes up to $20 per pay period for employees who pay for parking and are assigned to work in the Downtown Core Area.

School Activities : Employees may take up to 40 hours per year, but not more than eight (8) hours per month, to participate in their children’s school activities.

Selection Procedures

Applicants who meet the minimum qualifications will go through the following examination process:

• Written Exam: The civil service written exam is a multiple choice format. If the written exam is administered alone, it will be 100% of the overall score. Candidates must achieve a minimum rating of 70% in order to be placed on the eligible list.
• Oral Exam: The oral exam is a structured interview process that will assess the candidate’s education, training, and experience and may include a practical exercise. The oral exam selection process is not a hiring interview. A panel of up to four people will determine the candidate’s score and rank for placement on the eligible list. Top candidates from the eligible list are referred for hiring interviews. If the oral exam is administered alone, it will be 100% of the overall score. Candidates must achieve a minimum rating of 70% in order to be placed on the eligible list.
• Written & Oral Exam: If both a written exam and an oral exam is administered, the written exam is weighted at 60% and the oral exam is weighted at 40% unless otherwise indicated on the announcement. Candidates must achieve a minimum rating of 70% on each examination in order to be placed on the eligible list.
• Rate-out: A rate-out is an examination that involves a paper rating of the candidate’s application using the following criteria: education, training, and experience. Candidates will not be scheduled for the rate-out process.

Note: The rating of 70 referred to may be the same or other than an arithmetic 70% of the total possible points.

OnlineWritten Exams: Written exams may be administered online. Candidates will be notified of the examination date and will be responsible to complete the written exam within a given period of time (typically within five calendar days). Candidates are required to read the Online Exam Guide for Test Takers prior to taking an online written exam.

Microsoft is no longer supporting Internet Explorer. Therefore, it is recommended that candidates do not use Internet Explorer to complete online written exams.

Candidates that do not have access to a computer can contact the Human Resources office at [phone] for information on accommodations. Testing Accommodation: Candidates who require testing accommodation under the Americans with Disabilities Act (ADA) must call Human Resources Division at [phone] prior to the examination date.

Veteran’s Points: Eligible veterans, unmarried widows and widowers of veterans of the United States Armed Forces who have been honorably discharged and who have served during wartime shall be given veteran’s points in initial appointment to County service. Eligible veterans receive 5 points and eligible disabled veterans receive 10 points. Disabled veterans must submit a recent award letter stating a 10% service connected disability issued by the United States Veterans Administration. Note: A copy of your DD214 showing the discharge type must be received in the Human Resources by the date of the examination.

Acceptable wartime service dates:

• September 16, 1940 to December 31, 1946
• June 27, 1950 to January 31, 1955
• August 5, 1964 to May 7, 1975
• Persian Gulf War, August 2, 1990, through a date to be set by law or Presidential Proclamation.

Eligible Lists: Candidates who pass the examination will be placed on an eligible list for that classification. Eligible lists are effective for nine months, but may be extended by the Human Resources Director for a period which shall not exceed a total of three years from the date established.

Certification/Referral: Names from the eligible list will be referred to the hiring department by the following methods.

• Rule of the Rank: The top rank orranks of eligibles will be referred for hiring interviews. The minimum number of names to be referred will be equal to the number of positions plus nine, or 10% of the eligible list, whichever is higher. When fillingnine or more positions in a department at the same time, the top rank or ranks will be referred and the minimum number of names shall be two times the number of positions to be filled or 10% of the eligible list, whichever is higher. This applies only to open competitive recruitments.
• Rule of Five: The top five names will be referred for hiring interviews. This applies only to department or countywide promotional examination.

Physical Exam: Some classifications require physical examinations. Final appointment cannot be made until the eligible has passed the physical examination. The County pays for physical examinations administered in its medical facilities.

Pre-Employment Drug Screening Exam: Some classifications require a new employee successfully pass a pre-employment drug screen as a condition of employment. Final appointment cannot be made until the eligible has passed the drug screen. The County pays for the initial drug screen.

Employment of Relatives: Applicants who are relatives of employees in a department within the 3rd degree of relationship, (parent, child, grand parent, grand child or sibling) either by blood or marriage, may not be appointed, promoted, transferred into or within the department when;

• They are related to the Appointing Authority or
• The employment would result in one of them supervising the work of the other.

Department Head may establish additional limitations on the hiring of relatives by departmental rule.

Proof of Eligibility: If you are offered a job you will be required to provide proof of U.S. citizenship or other documents that establish your eligibility to be employed in the U.S.