Commercial Property Appraiser

Performs complex and skilled technical work appraising, assessing and reassessing commercial and industrial real property for tax purposes, conducting field investigations, assisting citizens with real property appraisal and tax matters.

An employee in this class is responsible for performing the revaluation and appraisal of commercial and industrial real estate and related property for tax purposes.  The employee appraises new construction and establishes values.  Work involves heavy public contact and may involve controversial and appeal-able decisions.  Work is performed under general supervision of the Tax Administrator and evaluated through conferences, quality of work, review of records and documents and feedback from citizens.

Duties and Responsibilities

• Measures and lists new commercial and industrial building improvements and alterations to existing commercial and industrial building improvements for property tax purposes
• Visits commercial and industrial properties to collect physical and economic characteristics of property in order to analyze their potential income, expenses, sales and cost to determine real estate values for property tax purposes
• Analyzes data including replacement costs, comparable sales and income potential to determine property values.
• Communicates with property managers, realtors and developers to establish equitable market values
• Provides customer service to professionals and general public; provides property values and responds to tax inquiries and concerns; schedules site visits and reviews as requested; advises taxpayers of their right to appeal.
• Reviews and works with taxpayers to reach a resolution and defends tax appraisals before Board of Equalization and Review and state Property Tax Commission
• Performs appraisal duties in association with 4 year revaluation cycle
• Uses GIS and other technological systems to assist with appraisal activities.
• Visits properties damaged by man-made and natural causes and assigns adjustments to value in accordance with the General Statutes.
• Reviews, verifies, and updates parcel information.
• Keeps abreast of local property trends of modern appraisal methods and techniques.
• Compiles data and conducts sampling and statistical projections of property values and for other special projects.

Skills and Knowledge

• Considerable knowledge in preparing a variety of correspondence and complex reports.
• Considerable knowledge of current construction costs and materials, current property values and future real estate and property issues.
• Considerable knowledge of the application of information technology to property appraisal and revaluation.
• Thorough knowledge of the North Carolina Machinery Act and other laws governing the administration of tax on real estate and related property.
• Thorough knowledge of the procedures and standards for appraising residential, commercial, and industrial properties.
• Thorough knowledge in the use of standard office equipment and other related equipment.
• General knowledge of the geographic layout of the County.
• General knowledge of the tax listing procedures.
• General knowledge of supervisory principles and practices.
• Ability to read and interpret land descriptions and tax maps; to sketch construction projects; to use various types of maps.
• Ability to make computations accurately based on fair market value and the available data base.
• Ability to make arithmetic computations using whole numbers, fractions and decimals.
• Ability to apply the General Statutes to statistical computations.
• Ability to apply the Income Approach to property valuation.
• Ability to apply Market Data Approach to property valuation.
• Ability to apply Cost Approach to property valuation.
• Ability to understand and use various computer applications in the appraisal process and in the data base applications.
• Ability to coordinate and work effectively in appeals and controversial tax evaluation situations.
• Ability to establish and maintain effective working relationships with peers, supervisors, employees in other County departments and the general public.

Education and Experience

• Possession of a valid North Carolina driver’s license upon hire.
• Possession of Real Property Appraiser Certification from the N.C. Dept. of Revenue within one year of employment.

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