Real Property Appraiser Ii

General Statement of Duties

Responsible for all valuation of real property within the County. Assists in the establishment of policy and standards for appraisal of real property and related schedules, inspections, and field work. Reports to Assistant Assessor.

Distinguishing Features of the Class

An employee in this class performs appraisal work in determining the taxable value of real property (land and structures) in the County for tax purposes. Work involves contacting property owners; on-site inspection of buildings for the purpose of sketching layouts of structures; and determining the size, type of construction, grade of materials, quality of workmanship, and other related appraisal data needed to arrive at the taxable value. Work also includes performing all real property ownership transfers within the CAMA System. The ownership transfer process includes reviewing deeds, survey maps, orthophotography maps and working closely with the GIS/Land Records/Mapping Department.

Duties and Responsibilities

Essential Duties and Tasks

• Assists in the planning, directing, and coordinating of all activities covering the four-year reappraisal cycle of County real property, based upon a comprehensive statistical analysis of qualified sales.
• Assists in administering the Present-Use Value Tax Deferment Program and all other real property exemptions and exclusions as directed by the Machinery Act of North Carolina.
• Responsible for processing all real property ownership transfers.
• Performs site visit appraisals for all new construction.
• Prepares letters, work plans, reports, spreadsheets, schedules, charts, and other documents as required.
• Conducts informal hearings and negotiations with the public concerning valuations in reappraisal and non-reappraisal years.
• Performs site visits to property under appeal; gathers and analyzes data concerning taxpayer appeals of real property value; presents Tax Office’s defense of values to the Board during sessions of the Board of Equalization and Review.
• Completes required research and prepares/analyzes the State Sales Ratio Report.
• Assists in the establishment and implementation of the Schedule of Values to achieve a fair and equitable Market Value Assessment on parcels and improvements.
• Assists in the creation of new computer model Market Areas based upon homogenous sales data and/or concentrated excessive construction growth.
• Assists in the deed approval process.
• Assists in organizing and processing city, town and County building permits.
• Coordinates appraiser field work.
• Performs appraisal data entry into the CAMA System that establishes real property valuations.
• Operates vehicle, computer, various office equipment, hand tools, etc. in the performance of duties.
• Maintains communication with and coordinates activities with other County departments.
• Assists interested persons in obtaining data concerning property location, ownership, assessed value of property, and other related information.
• Reviews fee appraisal and determines whether or not assessment should be modified.
• Analyzes, generates, and maintains a variety of records, reports, forms and letters; such as data collection cards, value change letters, and responses of appeals as required.
• Ability to administer the three valuation approaches (Sale Comparison, Cost and Income) to establish fair and equitable market value assessment of all real properties in the County.

Additional Job Duties

• Performs related work as required.

Recruitment and Selection Guidelines

Knowledge, Skills and Abilities

• Considerable knowledge of State laws and County policies and procedures governing the assessment and reappraisal of real and personal property.
• Considerable knowledge of accepted practices in assessing real property.
• Considerable knowledge of procedures in appraising and transferring property.
• Considerable knowledge of the geographical layout of the County.
• Considerable knowledge of the organization and functions of County government.
• Considerable knowledge of current construction costs, including building materials and land value.
• Working knowledge of tax billing procedures.
• Skill in computer operations.
• Ability to interpret and explain policies, processes, and procedures.
• Skill in appraising real property.
• Ability to read and understand maps, plats, building construction plans and specifications and other related documents as required.
• Ability to deal courteously, tactfully and firmly with the general public.
• Ability to take measurements, make accurate computations with or without a calculator.
• Ability to establish and maintain effective working relationships with County officials, attorneys, real estate agents, employees and the general public.

Physical Requirements

• Must be able to perform the basic life operational skills of stooping, reaching, lifting, grasping, and repetitive motions.
• Must be able to perform sedentary work, exerting up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push or otherwise move objects, including the human body.
• Must possess the visual acuity to prepare and analyze data and figures required for data entry in a computer.
• Must possess a valid NC Driver’s License.

Desirable Education and Experience

• Graduation from high school, supplemented by courses in business and accounting, and some experience working with real estate; or, equivalent combination of education and experience.
• Must gain certification from the North Carolina Department of Revenue as a Real Property Appraiser within two years from hiring date.