Personal Property Appraiser
Appraises all personal property through discovery, listing, classifying, and valuing personal properties within Larimer County. Performs a variety of complex computational, and technical appraisal duties in preparation of the personal property assessment rolls. Supports and defends personal property values in accordance with state statutes and guidelines. Maintains personal property records as per state mandates. Performs field appraisals and internal audits in assigned geographical area of Larimer County. Complies with the State of Colorado Assessment Calendar deadlines and Larimer County policies and procedures.
The following statements are illustrative of the duties and responsibilities of the job. The organization retains the right to modify or change the duties and responsibilities of the job at any time.
Knowledge, Skills, & Abilities:
- Receives immediate supervision from Personal Property Supervisor.
- Exercises no supervision.
- Appraise personal property through the review and analyses of declaration schedules for personal property. Verify information provided by taxpayers and their agents through phone interviews and written correspondence.
- Classify personal property and calculate assessed value based on information provided on declaration schedules and supporting documents following Colorado Statutes, Division of Property Taxation tables, and department policy.
- Record, calculate, and maintain information about personal property accounts using Assessor appraisal software.
- Conduct independent internal and field audits to validate, verify, and establish fair and equitable property valuations; make adjustments to property records.
- Discover new businesses, closures, ownership changes, and relocation of existing businesses in an assigned geographical area through canvassing, sign permits, news publications, sales tax licenses, phone listings, trade name affidavits, etc.
- Research new businesses to assign appraised valuation and equitability; create new accounts on Assessor appraisal software from discovery methods.
- Respond to taxpayer protests with regard to disputes of personal property values and valuation methodology.
- Educate and assist public by answering questions pertaining to personal property appraisal, value, ownership, and description.
- Assist in review and preparation of taxpayer abatements.
- Prepare and present appraisal reports supporting the assessment value for abatement/valuation hearings before the County Board of Equalization, the State Board of Assessment Appeals, and District Court; consult with the appropriate assessor staff and the County Attorney's Office on all litigation matters.
- Certify values to the Treasurer.
- Assist in preparation and mailing of various mandated personal property forms, notices, and other department correspondence.
- Appraise oil and gas production and surface equipment including oil and gas drilling equipment and apportion value to applicable counties in Colorado when required.
- Perform other duties as appropriate or necessary for performance of the job.
- Appraisal standards and accounting/bookkeeping practices and methodologies and their applicability to valuation.
- The Assessment Calendar, Colorado Constitution, Division of Property Taxation Directives, Colorado State Statutes, and Uniform Standards of Professional Appraisal Practice (USPAP).
- Read and comprehend department and County rules, regulations, policies, procedures, and standard operating procedures.
- Operation of standard office and business equipment including fax machines, copiers, financial calculators, and computers.
- Software and business applications including, but not limited to, Word, Excel, RealWare Appraisal software, Filenet, and email.
- Provide professional customer service to clients and public.
- Write reports using correct English, spelling, punctuation, and grammar.
- Communicate clearly and concisely, both verbally and in writing.
- Accomplish assigned workload while balancing multiple projects in a timely manner and meet established performance standards and objectives.
- Perform duties independently that are appropriate and consistent with the level of the position.
- Assemble and analyze data, work with formulas, percentages, fractions, and depreciation schedules.
- Establish and maintain effective working relationships with other County employees, representatives of other agencies and organizations, and members of the community.
- Two years of experience similar to an Assessment Technician II in Larimer County or equivalent combination of education and experience.
- High School diploma or GED required with additional coursework in personal property assessment, accounting/bookkeeping, auditing of business personal property, property tax, and/or Colorado tax laws and statutes.
- Ability to pass Personal Property Appraisal courses within first 2 years of employment.
- Ability to pass two-day National Uniform Standards of Professional Appraisal Practice course.
- Possession of, or ability to obtain, a valid Colorado Driver's License.
Must be able to:
- Work in adverse weather conditions including snow, wind, rain, and extreme heat and cold.
- Stand and walk up to one and a half hours at a time performing field audits.
- Climb in/out of County vehicles up to 20 times a day with and without equipment.
- Lift and carry a briefcase weighing 15 pounds with standard equipment and a container of paperwork weighing 20 pounds.
- Bend, stoop, stretch, twist, and/or squat to inspect personal property at field audits.
- Work under stringent timelines due to assessment calendar deadlines.