Senior Auditor Appraiser

Under direction, to perform difficult and complex personal property appraisals and conduct audits for tax assessment purposes.

Check all associated application documentation thoroughly before clicking on the apply button at the bottom of this description.

The following are the duties performed by employees in this classification. However, employees may perform other related duties at an equivalent level.

Each individual in the classification does not necessarily perform all duties listed.

• Trains subordinate personnel in the procedures and techniques of auditing personal property records;
• May assign work and provide technical direction to subordinates on large, complex assignments;
• Conducts site visits and interviews taxpayers; inspects, analyzes, and appraises value of machinery, business equipment, and leasehold improvements;
• Computes replacement costs and depreciation factors to arrive at a cash value;
• Compares affidavits with those from prior years, audit reports, or other information that will assist in establishing accuracy of reported statements;
• Audits the largest, most complex businesses;
• Contacts taxpayers to discuss omissions or discrepancies in affidavits and explains assessments;
• Investigates deviations from normal figures for size and type of business;
• Examines books of accounts, journals, ledgers, and invoices to determine date purchased and acquisition cost of machinery and equipment, leasehold improvements, and other taxable property;
• Prepares reports, including schedules and working papers, showing details whereby assessed values have been determined;
• Appears before the Assessment Appeals Board to defend assessments;
• Initiates roll changes;
• May be assigned as Disaster Service Worker, as required;
• Performs related work, as required.

Sufficient education, training, and experience to demonstrate the possession and direct application of the following knowledge and abilities :

Training and Experience Note : The required knowledge and abilities are acquired through possession of the education or experience requirements needed to obtain Appraiser Certification consistent with Revenue and Taxation Code Section 670, subdivision (d).

Typically, this includes possession of a Bachelor’s Degree in Accounting from a recognized accredited institution of higher education;

Possession of a Bachelor’s Degree with 18 semester units (or 27 quarter units) of accounting and / or auditing courses from a recognized accredited institution of higher education.

Business, law, or economics classes may not contribute toward the 18 units;

Possession of a Bachelor’s Degree with 16 semester units (or 24 quarter units) in accounting and / or auditing courses from a recognized accredited institution of higher education, and 3 semester units (or 4.

• 5 quarter units) in business, law, or economics;
• Possession of California Accountant License;
• Two (2) years of experience equivalent to the level of Auditor Appraiser III in the County of Santa Clara for tax assessment purposes;

or Three (3) years of responsible auditing or accounting experience.

Special Requirements

• Appointees must meet Appraiser certification requirements established by the California State Board of Equalization within one (1) year of appointment or vacate the position.
• Possession of a valid California driver’s license prior to appointment and the ability to qualify for and maintain a County driver authorization.

Knowledge of :

• Principles and practices of supervision and training;
• Accounting and auditing principles and procedures;
• Methods and techniques of research, statistical analysis, and report presentation;
• Methods used in the auditing of records and the valuation of property for tax assessment purposes;
• Record keeping principles and procedures;
• Common computer systems and applications.

Ability to :

• Apply accounting and auditing principles and procedures;
• Understand property appraisal and the laws and regulations affecting appraisals for tax assessment purposes;
• Follow California State Board of Equalization guidelines;
• Audit financial records to determine ownership, segregate cost of property, and evaluate property owner declarations;
• Interpret statutes and regulations pertaining to the assessment of property;
• Summarize and evaluate factors relating to the appraisal of personal property;
• Identify, assess, evaluate, and resolve audit and appraisal problems;
• Select and make appropriate adjustments to comparable property;
• Analyze and evaluate accounting data;
• Conduct audits of the property records of large and complex businesses and interpret financial statements;
• Plan and direct the work of others;
• Independently make timely and informed recommendations regarding personal property appraisal matters within area of responsibility and expertise;
• Appropriately determine historic, reproduction, and replacement costs;
• Organize and plan for completion of audit and appraisal workload;
• Learn the policies and procedures of the Assessor’s Office;
• Appropriately identify and measure depreciation and obsolescence;
• Establish and maintain cooperative working relationships with those contacted in the course of business;
• Deliver clear and concise reports;
• Communicate effectively in English, both orally and in writing.

Travel to a variety of geographic locations throughout the County and the United States, as required.

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