The Appraiser II serves as the primary commercial and industrial appraiser within the appraiser work unit. The incumbent completes assessment work on the county’s complex properties and provides input and assists with planning and coordinating the annual assessment process and administration of property tax programs. This position will assist in the defense of the county’s assessment work through the annual appeals process and tax court petition process. The Appraiser II will participate in information collection, analysis and dissemination. This position will interact with a wide variety of internal and external customers.
The work assigned to this position requires a high level of appraisal and assessment expertise and knowledge. The Appraiser II must be licensed by the Minnesota State Board of Assessors and possess comprehensive knowledge of appraisal and assessment practices, theory and principles, as well as knowledge of property tax law and Department of Revenue directives. The incumbent must be able to think critically and analytically to integrate multiple aspects governing property taxes and assessments and make sound and reasonable decisions. The Appraiser II must be skilled in appraising property, analyzing policies and procedures, building and completing plans and communicating with diverse populations.
DUTIES / RESPONSIBILITIES:
- Completes complex appraisal work. Analyzes, lists, values and classifies assigned real, personal and exempt properties to ensure the complex and challenging properties and property types are appropriately assessed. Reviews, interprets and analyzes income and expense data associated with income producing property. Maintains property records of commercial and industrial property. Conducts field inspections of commercial and industrial property. Reviews contract appraiser’s appraisals of commercial and industrial property when applicable.
- Completes appraisal work. Analyzes, lists, values and classifies assigned real, personal and exempt properties to ensure the properties and property types are appropriately assessed. Interprets and applies state property classification and taxability provisions to property. Maintains property records. Conducts field inspections of property. Reviews property owner provided appraisals of property when applicable.
- Assists in the administration of property tax programs and implementation of annual assessment processes. Reviews qualifications and requirements to verify merits of program applications including Green Acres, Rural Preserve and Open Space; recommends approval to County Assessor as appropriate. Completes administrative assessment work, including maintenance of property splits, combinations and other legal description changes. Investigates applications for abatements and provides recommendation to the County Assessor regarding determinations. Reviews Tax Increment Financing (TIF) plans, including valuation assumptions, provides feedback and estimate information to applicant and advises County Assessor of recommendations. Assists in interpreting and implementing policies, Department of Revenue directives and relevant laws that ensure assessment compliance with law and directive. Participates in the annual valuation setting process. Reviews annual sales study findings, complete analysis, and makes recommendations to the Assessment Coordinator and County Assessor. Recommends revaluations of real and personal property to the Assessment Coordinator. Completes sales verification procedures in order to create credible data for the assessment process. Analyzes data and recommends mass appraisal schedule, table and model changes to support market conditions to Assessment Coordinator. Reviews annual summary data and statistics to ensure proper system-wide maintenance and assessment changes.
- Participates in the defense of the county’s assessment. Participates in the annual assessment appeal and review process and meetings. Conducts meetings and responds to questions posed by taxpayers and board members when directed. Provides input into the annual Boards of Appeal and Equalization information packet. Participates in tax court petition process, including pre-settlement discussions with petitioners. Defends property assessments during the tax court process as expert witness or otherwise. Collaborates with contract appraisers as necessary for tax court proceedings. Provides detailed recommendations to the County Assessor regarding tax court settlements. Reviews complaints concerning assessments.
- Completes information and data production and dissemination. Responds to requests for information regarding property valuation, classification and taxes. Retrieves requested information in response to requests. Calculates valuation and tax estimates as requested.
- Performs the Physical and Mental Demands of the Position.
- Performs other duties as assigned or apparent.
- Participates in professional development and professional organizations to maintain and improve proficiency and professionalism.
- Provides input in establishing department priorities, objectives and goals and assist in their implementation.
- Coaches and mentors department staff relating to assessment policies and procedures pertaining to commercial and industrial properties.
- Completes special projects related to the position as assigned.
- High School Diploma or GED.
- Licensure by the State Board of Assessors as a Certified Minnesota Assessor and 3 years of experience as a property appraiser in a governmental/public office. OR
- Licensure by MN Department of Commerce as a Certified General Real Property Appraiser.
- Experience appraising complex, non-residential properties.
- Experience appraising property utilizing the Income Approach to valuation.
- Experience in an integrated Land Records or Taxpayer Services office environment.
- Experience or education related to Geographic Information System (GIS) programs and applications.
- Experience or education related to electronic tax and computer-aided mass appraisal (CAMA) systems.
- Experience or education related to utilizing a personal computer or other technology devices as well as computer applications and software (Microsoft Office programs, Adobe Acrobat, etc.).
- Licensure by the State Board of Assessors as an Accredited Minnesota Assessor or higher.
- Licensure by the Minnesota Department of Commerce as a Licensed or Certified Real Property Appraiser.
- Professional designation awarded by the International Association of Assessing Officers (IAAO), the Appraisal Institute, the American Society of Farm Managers (ASFM), or the National Association of Independent Fee Appraisers (NAIFA).
- Bachelor’s degree or higher in real estate, business, finance, economics, public administration, business administration, mathematics, construction, architecture, engineering or related field.
CONDITIONS OF EMPLOYMENT:
- Income Certification by the State Board of Assessors within 18 months of hire.
- Licensure by the State Board of Assessors as an Accredited Minnesota Assessor within 24 months of hire.
- Licensure by the State Board of Assessors as a Senior Accredited Minnesota Assessor within 30 months of hire; then continued maintenance of this level of licensure.
- Access to reliable transportation and be able to travel to and from locations which may not be accessible by public transportation for duties related to the position.
- Must comply with organizational and departmental policies and guidelines.
- Must comply with data practices policies and standards relative to not public data. Any access to not public data should be strictly limited to accessing the data that are necessary to fulfill the employment responsibility. While data are being accessed, incumbent should take reasonable measures to ensure the not public data are not accessed by individuals without a work reason. Once the work reason to access the data is reasonably finished the not public data must be properly stored according to county policy and Minnesota Statutes.
- Must successfully pass a background check and pre-employment assessment.
- Must possess a valid MN driver’s license.
- Must be able to complete the physical and mental demands of the position, primarily conducting on-site inspections of properties which will include climbing and descending stairs and moving on uneven or unpaved surfaces in all types of weather.
HOURS OF WORK:
Monday through Friday from 8:00 a.m. to 5:00 p.m. Some evening and weekend hours may be required.