Property Appraiser

Is responsible to view and appraise the market value of agricultural, residential, commercial/industrial, and personal property in Redwood County for the purpose of establishing an equalized base for property taxation according to Minnesota Statutes. Value, classify, monitor, and defend assessments on assigned properties to maintain accuracy and participates in appeals or requests for valuation changes and record maintenance.

ESSENTIAL FUNCTIONS

• Appraises the market value of residential, agricultural, commercial, and personal property in the County according to interpretations of Minnesota Statues, using the cost approach, income approach, and sales comparison approach to value and experienced judgment.
• Maintains knowledge of current tax laws, appraisal principles, and practices for local real and personal property markets and construction costs.
• Researches market trends of all classes and types of property by gathering information from qualified sources and individuals, such as contractors, property owners, local real estate professionals, and cost estimating services.
• Review building permits and new construction to determine the effect on property values. Investigate the quality of construction, construction materials, overall condition of the property, and its functional design.
• Perform field reviews to obtain data regarding the use and qualifications of exempt real estate.
• Analyze and process annexations and new plats of properties.
• Analyze and interpret legal descriptions, creating parcel mapping for determination of parcel location. Analyze legal descriptions and aerial photos to determine the correct division of property, and determining the use of the property.
• Recalculate property value that has been split or combined with other property which includes: determining present and future value, class changes, and multi-property groupings to calculate taxes pursuant to MN Statutes.
• Classify real and personal property according to state statutory guidelines. Verify homestead status for correct property tax classification.
• Analyze sales ratio reports for all types of property in assigned areas to assure a uniform and equalized assessment. Determine market conditions and appropriate location factors.
• Recalculates property value that has been split or combined with other property which includes: determining present and future value, class changes, and multi-property groupings to calculate taxes pursuant to MN Statutes.
• Classify real and personal property according to state statutory guidelines. Verify homestead status for correct property tax classifications.
• Analyze sales ratio reports for all types of property in assigned areas to assure a uniform and equalized assessment. Determine market conditions and appropriate location factors.
• Conducts inspections, interior as well as exterior, of properties in the county for condition, and functional design and takes property measurements (new construction as well as existing structures) as required by statute. Search/Discovery process of new improvements and renovations.
• Coordinates and performs annual re-evaluation of necessary jurisdictions and assists local assessors with difficult assessments.
• Enters data in the county CAMA (computer-assisted mass appraisal) program. Draws sketches of dwellings in the CAMA program. Takes photos of structures and attaches them to the CAMA record.
• Conducts auditing of Local Assessors field books.
• Proofreads entered data to determine if errors have occurred.
• Assists County Assessor in maintaining the GIS Prodex program.
• Establish and maintain personal contact with property owners regarding appraisal information. Assist to interpret tax law and maintain a professional relationship with taxpayers.
• Responds to questions and provides information to local officials and the general public concerning property tax laws.
• Assists the County Assessor in conducting annual Local Board of Equalization meetings. Including preparing information for formal presentation, screening complaints, explaining valuations and procedures to taxpayers, making value changes when necessary, and researching and completing detailed appraisals for defending established values.
• Maintains familiarity with all office functions, policies, forms, and procedures.
• Assists office staff in general office tasks to meet seasonal deadlines.
• Access to Not Public Data The incumbent may encounter not public data in the course of these duties. 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, the 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 incumbent must properly store the not public data according to the provisions of the Minnesota Government Data Practices Act (Minnesota Statutes, Chapter 13).

OTHER RESPONSIBILITIES

• Performs other work-related duties as required.
• If a new work assignment requires access to not public data, the incumbent is permitted to access not public data for work assignment purposes only. Any access to not public data must be strictly limited to the data necessary to complete the work assignment and after the assignment is completed, the employees work assignment no longer requires access.

The above statements are intended to describe the general nature and level of work being performed by people assigned this classification. They are not to be construed as an all-inclusive list of duties performed by personnel so classified.

EDUCATION

High school diploma or equivalent plus two years of related college-level course work or equivalent; or six months to one-year related experience and/or training; or equivalent combination of education and experience. Must hold a valid Minnesota drivers license with no restrictions.

Licensing/Continuing Education: Appraiser entry-level must complete Certified Minnesota Assessors (CMA) license within 24 months of hire. This position must obtain an Accredited Minnesota Assessor (AMA) within five (5) years after being licensed as a CMA. Must maintain the number of continuing education hours as necessary based on level of licensure. Must annually be licensed by the State Board of Assessors

EXPERIENCE AND SKILLS REQUIRED

Would prefer at least two years of recent land assessment experience including use of accounting practices/procedures and office management or a combination of education and experience which includes the following skills and abilities.

• Knowledge of departmental practices and procedures relating to appraisal and audit.
• Knowledge of engineering and architectural principles and practices as they apply to real estate assessments.
• Ability to work with mathematical concepts and apply concepts such as fractions, percentages, ratios, and proportions to practical situations.
• Ability to make numerous decisions, routinely involving various criteria.
• Ability to analyze factors influencing the value of the property.
• Knowledge of modern office practices and procedures.
• Knowledge of Minnesota Statutes relating to property tax assessments, as well as some knowledge of Minnesota tax court procedures.
• Ability to operate a computer and general office equipment including specialized spreadsheet and word processing applications on a microcomputer, and tax programs on the mainframe computer.
• Ability to communicate effectively, orally, and in writing and have good public relations skills.
• Ability to work with a diverse population in a professional manner.
• Ability to establish and maintain effective working relationships with others.
• Must possess a valid drivers license and be insured.
• Be capable of viewing and inspecting the interior and exterior of numerous residential properties.
• Must be licensed by the State Board of Assessors.

The qualifications listed above are guidelines. Other combinations of education and experience could provide the necessary knowledge, skills, and abilities to perform the job.