PROPERTY APPRAISER 1 - UNDERFILL PROPERTY APPRAISER 2

State of Nevada (NV); Carson City (NV); On-site; USD 55,000 - 75,000; Full time

Job summary

The State of Nevada seeks a Property Appraiser I to value real and personal property for tax purposes. The role uses advanced appraisal theory, cost, market and income approaches, and requires field inspections and data analysis.

The position supports ratio studies, prepares reports, and may assist with training and presentations to taxpayers and boards.

Qualifications

• Bachelor's degree in business administration, accounting, economics or related field.
• One year of professional property appraisal experience.
• OR graduation from high school or equivalent education and three years of professional experience in property appraisal as described above.
• OR one year of experience as a Property Appraiser Trainee.
• OR an equivalent combination of education and experience as described above.

Responsibilities

• Appraise and assess real and personal property for property tax purposes.
• Apply cost, market, and income approaches as appropriate.
• Perform field inspections to collect data and describe property characteristics.
• Compute square footage, develop drawings, and prepare valuation documents.
• Prepare narratives and reports for ratio studies and tax appeals.
• Explain valuations to taxpayers and testify before boards as required.
• Assist in developing training programs on appraisal topics.

Education

Bachelor's degree in business administration, accounting, economics or related field

Tools

Property appraisal software

Job description

The position works in the Locally-Assessed Section of the Division of Local Government Services, Department of Taxation, Carson City. Under general supervision, a Property Appraiser I appraises and assesses real and personal property for property tax purposes by applying advanced knowledge of appraisal theory, specifically the cost approach, and market and income approaches when applicable. The incumbent will conduct field studies and physical inspections to collect data, describe, measure, photograph, and plot physical and construction characteristics of improved properties; uses prescribed procedures to classify the uses, character, and quality of construction; computes square footage, develops scaled drawings, and prepares documents for real property land and improvements; analyzes sales data using approved software to verify time adjustments, neighborhood boundaries, and descriptions; and accurately computes taxable and assessed values for total property valuations according to state statutes and regulations for the Ratio Study or other projects with minimal supervisor intervention. Additionally, the incumbent evaluates applications and makes determinations for agricultural use on parcels of 20 acres or less; performs special appraisals assigned by the State Board of Equalization and assists in presenting recommendations; and appraises, classifies, and calculates assessed values for personal property accounts utilizing assessor records, declaration of value schedules, and Personal Property Manual tables. The incumbent applies a working knowledge of statistical procedures to interpret data, including median ratios, aggregate ratios, and coefficients of dispersion, to determine if county assessor valuations conform to law; prepares and defends detailed, accurate, and timely Outlier Reports and Narratives; researches, collects, prepares, and presents technical information to taxpayers, public officials, agencies, and the Nevada Legislature; and assists in developing and delivering training programs on appraisal topics. The incumbent appropriately interprets and applies Nevada property tax laws, regulations, and Department policies; maintains a basic understanding of local government CAMA and valuation systems; plans, schedules, and prioritizes assignments; adapts to changing procedures, statutes, and work priorities; effectively communicates technical and procedural issues with supervisors and colleagues; and works collaboratively in a team environment while exercising good judgment to arrive at sound solutions.

Property Appraisers value real and personal property; conduct ratio studies to evaluate work of county assessors; value mining improvements and net proceeds of mines; research and develop agricultural values for approval by the Nevada Tax Commission; research and recommend appropriate appraisal and assessment standards for use by county assessors.

Bachelor's degree from an accredited college or university in business administration, accounting, economics or related field and one year of professional experience in property appraisal work related to the transfer and sale of real property, valuation of property at a local assessor's office, real estate sales, real estate lending, cost estimation, or tax assessment; OR graduation from high school or equivalent education and three years of professional experience in property appraisal as described above; OR one year of experience as a Property Appraiser Trainee; OR an equivalent combination of education and experience as described above.

Determine the value of property for tax purposes; apply statistical procedures and analyze results to determine if valuations established by county assessors conform to the requirements of laws and generally accepted mass appraisal practices.

Review and analyze sales data to examine the accuracy of proposed land factors by county assessors within guidelines established by statute and regulations; prepare narratives including the findings, conclusions and recommendations related to the ratio study.

Conduct physical inspections to identify and measure construction characteristics of a variety of buildings and classify them as to use, character and quality of construction to determine the cost of buildings; identify land characteristics such as topographic and environmental characteristics which affect value.

Classify and value property by reviewing county assessor’s records and/or physical inspection to ensure properties are valued correctly.

Consult with developers, contractors and others regarding construction costs, real estate brokers to determine local market conditions, and county assessors to provide appraisal assistance as well as to regulate their activities according to departmental policies and procedures.

Determine value of properties using income approach to value and apply accounting and financial procedures and techniques.

Prepare oral and written defense of appraisals to taxpayers and county and State Boards of Equalization and testify before the Nevada Tax Commission.

Conduct research in a variety of areas including issues for the Legislature; gather and compile information into reports and respond to questions from taxpayers in the field.

Assist in the valuation of intercounty and interstate utilities and transportation companies.

Provide training to county assessors regarding the determination of value of properties and the calculation of proceeds.

Perform related duties as assigned.

Under general supervision, incumbents continue to receive training in performing the duties described in the series concept at the sub-journey level and may progress to the journey level upon meeting the minimum qualifications, satisfactory performance and with the approval of the appointing authority.

This job specification lists the major knowledge, skills and abilities of the job and is not all inclusive. Incumbent(s) will be expected to have knowledge, skills and abilities from a previous level.

General knowledge of:

• appraisal theories and practices
• building construction and associated terminologies
• algebra, geometry and math in order to correctly calculate and/or verify computations of land parcels
• statutes, rules, regulations and procedures related to the appraisal process
• construction types, materials and building methods used throughout the State to determine building class and quality
• appraisal methods, principles and practices in order to value real and personal property

Skill in:

• reading and interpreting various measurement tools and methods to determine the physical dimensions of a property; application of computer sketch and costing programs.

Ability to:

• compose business correspondence and reports.