What are the responsibilities and job description for the Personal Property Evaluator 1 position at Property Appraiser of Miami-Dade County?
Bargaining Unit: (H) AFSCME LOCAL 199 -GENERAL UNION
Minimum Qualifications
One year of experience appraising personal property, performing inventory management of capitalized assets, or appraising and adjusting insurance claims and policies involving tangible personal property, and completion of six-semester credits in Accounting are required; Completion of 60-semester credits to include three credits in Finance, Economics, or Accounting and three credits in Statistics or Mathematics are required; or One year of advanced clerical experience in a governmental personal property appraisal operation, completion of three-semester credits in Accounting, and completion of one real estate or personal property appraisal class from an institution or taught by professional organizations such as the International Association of Assessing Officers, the American Institute of Real Estate Appraisers, the Society of Real Estate Appraisers, or the American Society of Appraisers are required. Must present a Driver's license during the interview selection process.
Nature of Work
This is specialized fieldwork in the appraisal of tangible personal property for tax assessment purposes. Employees in this class are responsible for the evaluation of all fixtures, inventory, and equipment used in stores, offices, factories, warehouses, and other commercial establishments within an assigned territory. Work involves the verification of ownership of commercial properties, recognizing taxable items, reviewing inventory and sales records, and determining fair value after applying the necessary discounts and allowances. Duties require the use of tact and independent judgment in contacting business representatives and in appraising property through the use of various inventory evaluation formulas and price manuals. Work is performed by generally accepted appraisal methods and techniques, departmental procedures, and legal provisions governing tax assessment. Supervision is received from a superior who checks work upon completion for accuracy and thoroughness and who personally assists on difficult field appraisals.
Illustrative Tasks
Contact owners of commercial properties or their designated representatives and arrange for access to the fixtures, equipment, and inventory or the records pertaining to these items. Lists all taxable items in office buildings such as business machines, furniture, and equipment; evaluates property taking note of the original cost, replacement cost, obsolescence, condition, utility value, depreciation, and similar factors affecting assessment. Physically inspects apartment houses, hotels, and motels evaluating furnishings such as carpeting, kitchen appliances, air conditioning, linens, and similar items. Appraises industrial items noting factors such as condition of goods, time in storage, shrinkage, obsolescence, pilferage, and damage to property. Audits sales records of retail establishments to verify data on gross sales, mark-up, inventory turnover, or computes floor space square footage as a basis of assessment. Computes assessment using property evaluation manuals and formulas based on gross sales ratios, stock turnover rates, and square footage, calculations; applies appropriate allowances and discount schedules. Explains assessment criteria to business owners and their agents, and answers questions relative to property values, appraisal techniques, and statutory provisions regarding tax assessment. Performs related work as required.
Knowledge, Skills, and Abilities
Knowledge of personal property appraisal methods and techniques. Knowledge of the statutes and ordinances governing tax assessment of personal property. Knowledge of the various types of equipment, fixtures, and inventories typically used in commercial establishments. Knowledge of the general operating characteristics of the various types of commercial business enterprises. Ability to tactfully answer questions and give information to the public. Ability to make rapid and accurate mathematical calculations. Ability to prepare and submit concise records on field inspections. Ability to perform field assignments with a minimum of supervision in all types of neighborhoods.
