PROPERTY APPRAISER 2

State-of-Nevad; Carson City (NV); On-site; USD 65,000 - 90,000; Full time

Job summary

Nevada Department of Taxation seeks a Property Appraiser to analyze real and personal property, conduct ratio studies, and determine replacement costs for property valuations. You will prepare detailed reports, evaluate agricultural values for the Tax Commission, and support local assessors with appraisal standards and training.

Responsibilities include reviewing sales data, performing field inspections, and preparing written defenses of appraisals before boards.

Qualifications

• Bachelor's degree in business administration, accounting, economics or related field and two years of professional experience in property appraisal work; OR high school/equivalent and four years of professional experience; OR one year as Property Appraiser I in Nevada State service.

Responsibilities

• Value real and personal property and conduct ratio studies.
• Prepare narratives including findings, conclusions, and recommendations relating to the ratio study.
• Explain tax assessments and provide appraisal support to taxpayers and agencies.

Skills

Property appraisal

Statistical analysis

Blueprint reading

Analytical thinking

Education

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

High school diploma + 4 years property appraisal experience

1 year as Property Appraiser I in Nevada State service

Job description

This position works in the Locally Assessed Section of the Division of Local Government Services, Department of Taxation, Carson City. The incumbent collects data, conducts field studies, computes square footage, develops scaled drawings, uses prescribed procedures to classify the uses, character, and quality of construction, analyzes sales, determines replacement cost new of improvements and prepares documents to be used in connection with the appraisal of real and personal property. The incumbent evaluates applications for certain agricultural use designations, performs special appraisals assigned by the State Board of Equalization, conducts independent internal and field audits to validate, verify, and establish fair and equitable property valuations; applies a working knowledge of statistical procedures, analyzes results to determine if valuations established by county assessors conform to the requirements of law and generally applied appraisal practices, and writes detailed, complete and timely narratives including the findings, conclusions and recommendations relating to the Department's ratio study. The incumbent conducts performance audits of county assessors and treasurers to determine performance effectiveness of the property tax system; and researches, collects, prepares, and presents information and data to various taxpayers, public officials, agencies and Legislature as requested.

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 two years 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 four years of professional experience in property appraisal as described above; OR one year of experience as a Property Appraiser I in Nevada State service; 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 perform the full range of duties described in the series concept at the journey level.

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.

Working knowledge of:

• appraisal of real and personal property
• appraisal theories and practices including methods, approaches and techniques employed in appraisal of classes and types of real and personal property
• local zoning, restrictions, codes covenants, financial and market conditions which may affect property values within the various counties
• construction types, materials and building methods utilized throughout the State
• various survey systems and the assessment parceling systems to determine the location of parcels from its legal description
• mining operations
• accounting and financial practices and procedures
• statistical models including correlation coefficients, standard deviations, measures of central tendency, measures of dispersion and sampling techniques

Ability to:

• calculate and/or verify computations of land parcels
• value real and personal property by applying accepted appraisal theories
• read and interpret a variety of measurement tools and methods to determine the physical dimension of properties
• interpret statutes to verify the terms and conditions of sales contracts, title and escrow files
• read and interpret blueprints and building plans to determine type and quality of construction
• analyze reports to explain the probable impact of new or changed statutes and regulations resulting from the review of assessor’s appraisals, policies and procedures
• prepare business correspondence and reports
• calculate net proceeds of mineral taxes
• develop training programs for county assessors