Appraises real and personal property to determine its fair value. May assess taxes in accordance with prescribed schedules.
This career is part of the Government and Public Administration cluster Revenue and Taxation pathway.
A person in this career:
- Determines taxability and value of properties, using methods such as field inspection, structural measurement, calculation, sales analysis, market trend studies, and income and expense analysis.
- Inspects properties, considering factors such as market value, location, and building or replacement costs to determine appraisal value.
- Explains assessed values to property owners and defends appealed assessments at public hearings.
- Prepares and maintains current data on each parcel assessed, including maps of boundaries, inventories of land and structures, property characteristics, and any applicable exemptions.
- Inspects new construction and major improvements to existing structures to determine values.
- Establishes uniform and equitable systems for assessing all classes and kinds of property.
- Writes and submits appraisal and tax reports for public record.
- Completes and maintains assessment rolls that show the assessed values and status of all property in a municipality.
- Analyzes trends in sales prices, construction costs, and rents, to assess property values or determine the accuracy of assessments.
- Reviews information about transfers of property to ensure its accuracy, checking basic information on buyers, sellers, and sales prices and making corrections as necessary.