REAL PROPERTY APPRAISER II

Real Property Appraiser II Tax

JOB SUMMARY

This position is responsible for the appraisal of real estate for tax purposes.

MAJOR DUTIES

Appraises residential new construction and improvements; verifies current residential data; appraises manufactured housing for both real estate and personal property. Analyzes and evaluates Present-Use Value Program applications and compliance review audits; calculates and provides deferred taxes on PUV program properties. Monitors new construction and improvements; enters appraisal information into the database. Assists the general public by phone, in person, and by email in matters related to property values, the Present-Use Value Program, and the appeals process. Verifies residential structure details; updates property photographs; verifies 911 addresses, GPS footprints, and structure symbols; uses marketing modeling software to document residential structure details. Compares current values against sales; notifies property owners of assessed values; prepares written correspondence. Processes informal appeals and provides information on formal appeals for real property, personal property, and exemption/deferment applications. Assists in the revaluation process; collects and analyzes construction costs, market sales data, and income/expense information; assists in the creation of the Schedule of Values. Performs related duties.

KNOWLEDGE REQUIRED BY THE POSITION

Knowledge of the procedures and standards for appraising real property and mobile home personal property. Knowledge of current construction costs and materials, current property values, and future real estate and property issues. Knowledge of the geographic layout of the county. Knowledge of computers and job-related software programs. Skill in reading and interpreting land descriptions and tax maps. Skill in compiling and analyzing data. Skill in making computations accurately based on fair market value and the available data. Skill in working effectively in appeals and controversial tax evaluation situations. Skill in problem solving. Skill in prioritizing and planning. Skill in interpersonal relations. Skill in oral and written communication.

SUPERVISORY CONTROLS

The Chief Appraiser assigns work in terms of general instructions. The supervisor spot checks completed work for compliance with procedures, accuracy, and the nature and propriety of the final results.

GUIDELINES

Guidelines include North Carolina Department of Revenue guidelines, the North Carolina Machinery Act, the Uniform Standards of Professional Appraisal Practice, Appraisal Foundation guidelines, zoning regulations, the Schedule of Values, and county and department policies and procedures. These guidelines require judgment, selection, and interpretation in application.

COMPLEXITY/SCOPE OF WORK

The work consists of varied property appraisal duties. The unique nature of each property contributes to the complexity of the position. The purpose of this position is to participate in the appraisal of real property. Successful performance helps ensure the fair and accurate valuation and taxation of property.

CONTACTS

Contacts are typically with coworkers, attorneys, realtors, bankers, auditors, and the general public. Contacts are typically to exchange information, negotiate matters, resolve problems, provide services, or to justify or settle matters.

PHYSICAL DEMANDS/ WORK ENVIRONMENT

The work is typically performed while sitting at a desk or table or intermittently sitting, standing, stooping, or walking. The employee occasionally lifts light and heavy objects, climbs ladders, uses tools or equipment requiring a high degree of dexterity, distinguishes between shades of color. The work is typically performed in an office and outdoors, occasionally in cold or inclement weather. The employee may be exposed to noise, dust, dirt, grease, and machinery with moving parts. Work occasionally requires the use of protective devices such as masks, goggles, gloves, etc.

SUPERVISORY AND MANAGEMENT RESPONSIBILITY

None.

MINIMUM QUALIFICATIONS

Knowledge and level of competency commonly associated with completion of specialized training in the field of work, in addition to basic skills typically associated with a high school education. Sufficient experience to understand the basic principles relevant to the major duties of the position, usually associated with the completion of an apprenticeship/internship or having had a similar position for one to two years. Possession of or ability to readily obtain a valid driver’s license issued by the State of North Carolina for the type of vehicle or equipment operated. Ability to obtain certification by the North Carolina Department of Revenue as a Real Estate Property Appraiser. #J-18808-Ljbffr lincolncountync.gov