Auditor-Appraiser I/II/III

  • Merced County, CA
  • Merced, California
  • Jan 01, 2022
Full Time Accounting and Finance Real Estate
  • Salary: $54,953.60 - $75,587.20 Annually USD

Job Description

Examples of Duties
Duties may include, but are not limited to the following:
  • Examine and audit accounting and financial records, tax returns, and other business records in connection with the appraisal of personal and business property for tax assessment purposes.
  • Assists with the analysis of depreciation reserves and fixed asset accounts to evaluate depreciation methods and the appropriateness of depreciation reserves for valuation purposes.
  • Explains property tax regulations and appraisal procedures to taxpayers and their representatives.
  • Analyzes depreciation reserves and fixed asset accounts to evaluate depreciation methods and the appropriateness of depreciation reserves for valuation purposes.
  • Prepares data, and defends challenged appraisals before the Board of Equalization.
  • Analyzes the valuation of personal property; makes physical inspection and computes appraisal value of holdings, equipment and fixtures, including office equipment, machinery and equipment.

Minimum Qualifications
Auditor-Appraiser I
Experience:
None required

Education:
Graduation from a four (4) year college or university with a major in accounting, auditing, business administration, or a related field. Specialization in accounting from a recognized institution of higher education is required by the Revenue and Taxation Code (specialization includes 18 units of accounting and auditing courses) and must be accepted by the State Board of Equalization.

Possession of a CPA or PA Accountant license in the State of California may substitute for the required education.

Certification/License:
Eligibility for either temporary or permanent certification as an appraiser/auditor-appraiser by the California State Board of Equalization. If temporary certification is used to meet this requirement, the employee must acquire permanent certification within one year from the date of appointment to this class to obtain a permanent certification.

Auditor-Appraiser II
Experience:
One (1) year of experience in the appraisal of personal property for tax purposes.

Education:
Graduation from college with a major in accounting, auditing, business administration, or a related field.

Possession of a license as CPA or PA Accountant may substitute for the required education.

Certification/License:
Permanent certification as an appraiser/auditor-appraiser by the California State Board of Equalization.

Auditor-Appraiser III
Experience: Three (3) years of experience in the appraisal of personal property for tax purposes.

Education:
Graduation from college with a major in accounting, auditing, business administration, or a related field.

Possession of a license as a CPA or PA Accountant in State of California may substitute for the required education.

Certification/License:
Permanent certification as an appraiser/auditor-appraiser by the California State Board of Equalization.

Auditor-Appraiser I/II/III

License:
Possess a valid California driver's license at time of appointment and maintain.
Essential Functions
ESSENTIAL FUNCTIONS
  • Operate a personal computer and other office equipment.
  • Communicate effectively with others in person, in writing, and over the telephone.
  • Analyze data, interpret directions, procedures and regulations, and develop appropriate responses.
  • Perform job duties under stressful conditions and respond appropriately to situations.
  • Maintain confidential information in accordance with legal standards and/or County regulations.
  • Conduct inspections over uneven surfaces under various environmental conditions.
  • Frequent use of depth perception, peripheral vision and color perception.
  • Frequently lift, carry, reach, push, pull, twist and manipulate large and small objects.
  • Kneel, bend, twist, squat, balance and crawl.
  • Frequent use of hand-eye coordination and repetitive hand and arm motion.
  • Occasionally lift and carry up to 40 pounds.
  • Normal dexterity, frequent holding and grasping.

  • Regular attendance is an essential function.
Knowledge of:
  • General accounting and auditing principles and procedures.
  • Principles involved in the appraisal of business and personal property.
  • Computer based accounting; accounting and auditing principles and procedures.
  • Methods of depreciation and determining the value of personal property, businesses, and equipment.
  • Laws and regulations affecting the appraisal of personal property, business and equipment, including pertinent principles and guidelines contained in the State Constitution, Revenue and Taxation Code.
  • Factors, techniques, methods, and principles involved in the appraisal of business, personal property, and equipment.

Ability to:
  • Apply the techniques, methods, and principles of personal and business property appraisal.
  • Apply provisions of the Revenue and Taxation Code, California Board of Equalization Regulations.
  • Conduct physical inspections and appraisal of a variety of equipment, machinery and fixtures.
  • Assemble and analyze statistical and narrative information; prepare and maintain records and reports.
  • Make mathematical calculations quickly and accurately.
  • Speak and write effectively; understand and carry out oral and written directions.
  • Maintain effective communications and good relations with the public.
  • Analyze a variety of manual and computer based accounting systems.
  • Explains property tax regulations and appraisal procedures to the public.
  • Recognize problems, discrepancies and incomplete data in financial documents.
  • Interpret and apply complex written regulations to specific situations.
  • Prepare market valuation analyses.
  • Apply general accounting and auditing principles and procedures in determining the valuations of business property, personal property, fixtures, and equipment.
  • Properly audit business financial records, accounting statements, and tax returns.
  • Analyze personal property information for valuation purposes.
  • Apply depreciation methods to appraisal data.
  • Assemble and analyze statistical and narrative information.


HOLIDAYS & LEAVES

VACATION

10 days the first 5 years of continuous employment (limited to a maximum of 160 hours), 15 days in the second 5 years of continuous employment (limited to a maximum of 240 hours), and 20 days after 10 years of continuous employment (limited to a maximum of 320 hours).


SICK LEAVE

.0462 hours sick leave for each paid regularly scheduled work hour. 12 days (96 hours per year) with unlimited accumulation. Optional annual buy back of a portion of accumulated sick leave hours upon meeting certain criteria.


HOLIDAYS

Twelve paid holidays annually plus one optional holiday.


BEREAVEMENT LEAVE

Three (3) regularly scheduled work days or five (5) days if distance traveled over 500 miles one-way.


INSURANCE

HEALTH INSURANCE

County paid health plan with maximum contributions; 100% for employee up to maximum of $420, 50% of dependent up to maximum of $100 for child/$220 for spouse biweekly. There are multiple health plans to choose from. County paid dental and vision plans, 100% for employee, with 50% of dependent premiums paid by the County.

County sponsored employee health clinic available for zero or reduced co-pay depending on selected health plan.


DISABILITY INSURANCE

State Disability Insurance - Benefit based on highest quarter during previous calendar year. Employee pays premium.


LIFE INSURANCE

$10,000 County-paid coverage (Accidental Death and Dismemberment included). Voluntary Term Life and Universal Life Insurance available - premium paid by employee.


RETIREMENT

DEFERRED COMPENSATION

The County offers a 457 Deferred Compensation Plan. Employees choose their investment funds and can make pretax contributions to the plan up to the maximum allowable.


MERCED COUNTY EMPLOYEE RETIREMENT ASSOCIATION

The retirement plan is a defined benefit plan administered pursuant to the County Employees Retirement Law of 1937 and other provisions of the California Government Code. MCERA members also pay into Social Security.The applicable benefit formula is dependent upon your hire date with an MCERA employer; yourpension amount will be determined by your age, years of service and final compensation amount.

EXTRA HELP EMPLOYEES DO NOT QUALIFY FOR COUNTY BENEFITS.

EMPLOYEE PROGRAMS

EMPLOYEE ASSISTANCE PROGRAM (EAP)

MHNEAP services provides up to five face-to-face counseling sessions per incident and provides a toll-free "800" hotline available 24/7 for emergencies and crisis intervention. EAP services include counseling services, legal services, financial services and Work-life Resource services.

For more information log on to members.mhn.com.


EMPLOYEE TICKETS, COUPONS, and DISCOUNTS

The County of Merced has partnered with Employee Savings Tickets to provide discounted coupons and tickets for all county employees to attractions throughout the state and out-of-state. The discounts and coupons are available for shopping, movies, sporting events, theme parks, zoos and aquariums and much more.

THIS BULLETIN IS NOT A CONTRACT AND DOES NOT CREATE CONTRACTUAL OR LEGAL RIGHTS ON BEHALF OF ANY EMPLOYEE. THIS BULLETIN IS SUBJECT OF BEING SUPPLEMENTED, MODIFIED, WITHDRAWN OR OTHERWISE CHANGED PENDING LABOR AGREEMENTS AND/OR AT THE DISCRETION OF THE COUNTY EXECUTIVE OFFICER OR AS THE BOARD OF SUPERVISORS DEEM NECESSARY.

For answers to specific questions regarding employee benefits, please call Human Resources at 209.385.7682.


01

Do you qualify for either temporary or permanent certification as an appraiser/auditor-appraiser by the California State Board of Equalization?
  • Yes
  • No


02

Do you possess a CPA or PA Accountant license in the State of California?
  • Yes
  • No


03

Have you completed at least 18 units in accounting and auditing courses accepted by the State Board of Equalization?

04

If you answered yes to question 3, please list courses completed and number of units per course.

Required Question

Job Address

Merced, California United States View Map