Auditor-Appraiser I​/II

Summary

Classification is scheduled to receive a 5% COLA effective July 2026. Recruitment extended to February 20, 2026. This recruitment is for Level I and Level II.

The salary range for Level I is $2,021.60 – $2,709.60 biweekly ($25.27 – $33.87 per hour). The salary range for Level II is $2,233.60 – $2,992.80 biweekly ($27.92 – $37.41 per hour).

FLSA:
Non‑Exempt

Under close or general supervision or direction, performs routine to complex appraisal audits; validates property values and assesses business and personal property and fixtures; examines and audits accounting records, financial statements, and other records; performs related duties as assigned.

Receives close supervision (Auditor‑Appraiser I), general supervision (Auditor‑Appraiser II), or direction (Auditor‑Appraiser III) from the Supervising Auditor‑Appraiser. Exercises no direct supervision over staff.

Auditor‑Appraiser I:
Entry‑level; performs routine auditing and appraisal work in support of the Assessor’s Office. As experience is gained, assignments become more varied and complex; close supervision and frequent review of work lessen as the incumbent demonstrates skill to perform the work independently.

Auditor‑Appraiser II
:
Working‑level; under general supervision, performs full range of duties as assigned, working independently, exercising judgment and initiative.

Auditor‑Appraiser III
:
Fully qualified journey‑level; responsible for performing the most complex work assigned, exercising significant discretion and independent judgment.

• Reviews, assesses, and audits annual financial records of industrial, commercial, and agricultural firms, including general ledgers, journals, financial statements, tax returns, and other records and source documents relating to supplies, fixed assets, and leased equipment to determine the completeness and accuracy of information reported for tax assessment purposes.
• Processes business property statements for tax assessments by comparing with previous statements, classifying equipment based on State of California Board of Equalization guidelines, applying penalties as mandated, requesting additional documentation, updating internal assessment records, and purging statements; reviews and corrects business property statements for accuracy, validity, and completeness.
• Maintains quality assurance of audits and appraisals by examining audit reports to ensure compliance with policies and procedures and California Tax and Revenue Code guidelines; coordinates with real property appraisers to avoid double assessments; coordinates information with other auditors and appraisers and provides guidance as needed.
• Provides information to the public and taxpayers in person and on the telephone; researches and explains business property valuation and taxation procedures, audit findings, appeal procedures, and revenue and taxation code provisions.
• Determines taxable value of property and makes corrections to tax roll.
• Represents the Assessor during all assessment appeal hearings; corresponds with taxpayers to determine complaints or questions; reviews records and fixed asset lists to compare with reported costs from annual business property statements.
• Conducts on‑site and field inspections of businesses to verify physical condition of fixed assets and equipment with information obtained from accounting records.
• Prepares and maintains detailed audit work papers; prepares written summary of audit procedures and findings.
• Participates in California Counties Cooperative Audit Services Exchange; performs audits for other California counties as requested; reviews materials submitted by other counties and prepares reports and correspondence.
• Performs research, compiles, and organizes a variety of information, documents, forms, records, and data to prepare reports, presentations, and correspondence and provide follow‑up information to inquiries.
• Maintains accurate and detailed documents and records, verifies accuracy of information, coordinates with real property appraisers to avoid double assessments, researches discrepancies,…