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:
- Inspects new construction and major improvements to existing structures to determine values.
- 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.
- Prepares and maintains current data on each parcel assessed, including maps of boundaries, inventories of land and structures, property characteristics, and any applicable exemptions.
- Explains assessed values to property owners and defends appealed assessments at public hearings.
- Identifies the ownership of each piece of taxable property.
- Inspects properties, considering factors such as market value, location, and building or replacement costs to determine appraisal value.
- Completes and maintains assessment rolls that show the assessed values and status of all property in a municipality.
- Reviews information about transfers of property to ensure its accuracy, checking basic information on buyers, sellers, and sales prices and making corrections as necessary.
- Writes and submits appraisal and tax reports for public record.
- Explains real and personal property taxes to property owners.