Auditor-Appraiser I/II

County of San Mateo; California (MO); On-site; USD 87,000 - 120,000; Full time

Job summary

County of San Mateo seeks qualified candidates for Auditor-Appraiser I/II in the Business Personal Property Division of the Assessor-County Clerk-Recorder and Chief Elections Officer. The role involves auditing and appraising tangible and taxable property, processing data, and performing reconciliations for tax assessment purposes.

I level is trained in routine audits; II level performs independently. Bachelor’s in accounting or CA licensure preferred.

Qualifications

• Bachelor’s degree in accounting strongly desired; CA license or equivalent considered.
• State Board of Equalization Property Tax Appraiser Certificate within 1 year of appointment.
• 18 or 19 semester units accounting/auditing required; business law/econ as applicable.
• Experience in auditing and appraisal for tax assessment is preferred.

Responsibilities

• Audit financial books and records to determine ownership and allocate costs.
• Perform audits and appraisals of tangible and taxable property for tax assessment.
• Read, interpret, and apply rules and procedures.
• Organize workload to meet annual audit goals.
• Travel to various locations within the county for audits and site visits.
• Maintain records and prepare audit reports.

Skills

Accounting

Auditing

Record keeping

Time management

Travel

Education

Bachelor's degree in accounting

Licensed accountant (CA)

BOE Property Tax Appraiser Certificate (within 1 year)

18 semester units accounting/auditing

19 semester units accounting/auditing with 3 other units

Job description

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.

• 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.

Initially under close supervision, an individual hired at the Auditor-Appraiser I level is trained in performing routine audits and making appraisals of routine property types. An individual hired at the Auditor-Appraiser II level will be fully competent to independently perform auditing duties.

The Business Personal Property Division currently consists of two Principal Auditor-Appraisers, seven Senior Auditor-Appraisers, three Auditor-Appraisers, and one Assessor Recorder Technicians, who are managed by a Chief Appraiser. The County Assessor sets the value of the tangible assets possessed by more than 11,000 businesses operating in San Mateo County, thereby establishing their taxable value. The Assessor also sets the value of 3,000 boats and 400 private aircraft owned in the county.

This is an exciting and dynamic work environment with high-volume work and high-public contact.

We are seeking a goal-oriented individual who can organize and plan their workload accordingly to achieve yearly audit goals. The successful candidate is self-directed yet also effective in working with a team. The ideal candidate will have experience in accounting and in auditing of business, be fully competent to independently perform auditing duties, and have two or more years of experience performing appraisal audits for tax assessment purposes.

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

The salary range for Auditor-Appraiser I is $86,798.40 - $96,969.60 annually.

The salary range for Auditor-Appraiser II is $95,929.60 - $119,912.00 annually.

Qualifications

Licensure/Certification

Acquisition within one year of appointment of a permanent Property Tax Appraiser Certificate issued by the California State Board of Equalization.

Education and Experience

Any combination of experience and training that would likely provide the required knowledge, skills, and abilities is qualifying. Typical ways to qualify include:

• 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.

Auditor-Appraiser I

In addition to the aforementioned information, some experience in real estate or property appraisal is desirable.

Auditor-Appraiser II

In addition to the aforementioned information, two years of experience performing audits and appraisals of tangible and taxable property for tax assessment purposes is crucial.

Knowledge of

• Accounting and auditing principles and practices.
• Technical and professional knowledge of appraisal/audit procedures.
• California Property Tax laws.
• State Board of Equalization guidelines.
• Laws governing the formation and operation of businesses.
• Uniform Standards of Professional Appraisal Practice.
• Court decisions affecting assessment procedures.
• Methods used in the auditing of records and the valuation of property for tax assessment purposes.
• Policies and procedures related to the department.
• Correct English usage, including spelling, grammar, and punctuation.
• Record keeping principles and procedures.

Skill/Ability to

• Establish and maintain effective working relationships with those contacted during work.
• Audit financial books and records to determine ownership, segregate costs of property, and evaluate property owner declarations.
• Read, interpret, and apply rules, policies, and procedures.
• Appraise property.
• Organize and plan time for completion of audit and appraisal workload.
• Discover and resolve audit and appraisal problems.
• Travel to a variety of geographic locations throughout the County according to regular schedules as well as on demand.
• Work independently.
• Select and make appropriate adjustments to comparable property.
• Accurately determines historic, reproduction, and replacement costs.
• Accurately identify and measure depreciation and obsolescence.
• Measure income producing characteristics of property and appropriately capitalize the income stream into value.
• Identify and classify various types of land, sites, buildings, structures, manufactured homes, vessels, aircraft, trade fixtures, and personal property interests in an accurate and uniform manner.
• Produce effective presentations.
• Maintain complete and accurate records and prepare narrative audit reports.
• Operate standard office equipment, including departmental applications.
• Use initiative and sound independent judgment within established guidelines.

Application/Examination

Final Filing Date: Wednesday, September 30, 2026 at 11:59 PM PST

Application Screening: Monday, October 5, 2026

Civil Service Panel Interview: Monday, October 19, 2026