07/01/91 B

This is the first class in the Property Appraisal Series responsible for technical assistance to localities involved in the tax assessment of real and personal property, with the exception of assessments of operating property used by rail systems and pipeline companies. This class is responsible for assisting localities to classify and conduct appraisals of the value of complex and unusual commercial and industrial real and personal property for purposes of tax assessments and for planning and carrying out appraisal assignments, interpreting policy, and resolving programmatic issues at the local work site. The class is distinguished from the Property Appraisal and Classification Supervisor by the responsibility of the latter to select appraisal projects, to supervise the activities of professional appraisers, and to defend appraisals against challenges by property owners. It is distinguished from the Railroad and Pipeline Appraisal Specialist class in that the latter requires the application of advanced financial analysis principles in estimating the value of system operating properties owned by railroad and pipeline companies.

Complexity of Work: Performs consultative work of moderate difficulty by advising local government officials on property appraisal issues. Appraises the market value of complex and unusual commercial and industrial real estate and personal property. Distinguishes operating and non-operating real and personal property of railroad companies and recommends certification of usage to localities for local tax assessment. Inspects manufacturing facilities to identify and certify machinery and tools to local assessing officers. Organizes mass appraisal projects and instructs local appraisers in the fundamentals of mass appraisal. Instructs local appraisers and members of local equalization boards in appraisal methods and procedures by teaching organized classes. Conducts real property assessment/sales ratio studies in the

localities. Verifies real estate sales data for inclusion in projected ratios. Answers inquiries and explains property tax laws, rules, and regulations.

Supervision Given: Supervision typically is not a factor. However, incumbents may train local appraisers and organize local mass appraisal projects.

Supervision Received: Performs work under the general direction of the Property Appraisal and Classification Supervisor. Geographically removed from central supervision, consultation with the supervisor is expected only in unusual situations.

Scope: Provides technical assistance to localities in organizing and conducting general reassessments and in appraising specific items of real and personal property. Conducts statewide sales/assessment ratio studies. Distinguishes and certifies non-operating railroad property. Instructs local appraisers and members of equalization boards on methods and responsibilities of property appraisal.

Impact of Actions: Work affects the assessment of local taxes, court judgments involving the Commonwealth and local governments, the distribution of state funds, and the taxes on public service corporations. Recommendations made by an incumbent relative to property value or classification can cause significant costs to the taxpayer or to local government.

Personal Contacts: Frequent external contact with local government assessors, commissioners of revenue, corporate tax representatives, and the general public in order to render opinions on property tax matters, and acquire and give information regarding property tax or valuation techniques.

Knowledge: Working knowledge of the various principles and techniques of appraising real and personal property; laws related to the valuation, classification, and taxation of property; consultative methods; and administrative practices concerning property records and taxes.

Skills: None identified for this class.

Abilities: Demonstrated ability to coordinate appraisal projects; to give both written and oral instructions; to advise and cooperate with others who perform appraisals and property research; to research records and establish use of real property; and to maintain cordial relationships in stressful situations.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Completion of college level courses in accounting, economics, statistics, real estate appraisal or law, construction; or a real estate appraisal training program.

Level and Type of Experience: Experience as an appraiser of a variety of real and personal property, to include assessment of property taxes.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class, formerly titled Real Estate Appraiser B, was revised by the Department of Taxation in July 1991.