Commercial Appraisal Deputy

Department: Assessor's Office FLSA Status: Non-exempt

Classification/Level: Office Support, PG-07 Date: 4/2023

Under the direction of the Allen County Assessor, the Commercial Appraisal Deputy is responsible for maintaining state standards for commercial industrial properties through data collection and fieldwork. This position is covered as defined by The Board of Commissioners of the County of Allen Employee Handbook.

ESSENTIAL FUNCTIONS:

• Assists taxpayers in person, over the phone, and through e-mail correspondence with assessment and sale information of commercial and industrial property questions.
• Facilitates the appeal process by meeting with the taxpayers to gather information, researching real estate comparisons, analyzing cost data, and relying on advanced math skills to calculate and capitalize the income stream the property produces. Submits findings to the taxpayer and attempts to negotiate a settlement.
• Presents findings before the Property Tax Board of Appeals (PTBOA) if a resolution has not been agreed upon with the taxpayer.
• Inspects properties to verify physical features and property uses relating to assessment guidelines.
• Conducts visits to commercial and industrial properties in the reassessment cycle.
• Contacts large properties and arranges appointments to tour properties.
• Coordinates with personal property deputies to ensure they have onsite information.
• Reviews permits and complex blueprints from the Building Department and visits sites to evaluate property changes.
• Calibrates new construction of commercial property into the County's CAMA system.
• Visits sites and commercial properties after sales to confirm physical condition at the time of the sale.
• Responsible for acting as a county representative for commercial and industrial property appeals.
• Communicates with the county attorney and taxpayers' attorney/tax representative to determine the information needed and if settlement offers are warranted.
• Responsible for the sales validation process for commercial property in each assigned township.
• Responsible for practically applying the knowledge of the complexities of commercial transactions including Fee Simple, Ground Leases, Sale Leasebacks, and 1031 exchanges.
• Estimates the tax impact of refund, weighs the expense of a trial, and works with the county attorney and engages appraisers to prepare cases.
• Reviews monthly determinations from the Indiana Board of Tax Review (IBTR) to stay up-to-date on new tax law precedent, procedural applications of new laws, and arguments used at the upper level of the appellate court.
• Compiles and reviews local and regional market studies from recognized resources.
• Reviews information sent out to market participants to identify changes in assessments for specified commercial market groups.
• Performs all other duties as assigned, including overtime as required.

REQUIREMENTS:

• High School Diploma or GED with three years of experience determining value, managing appeals, assessing commercial field inspections, and analyzing financial statements
• Ability to obtain and maintain a Level III Indiana Assessor-Appraiser within two years of employment
• Valid Driver's License to perform on-site assessments

REQUIREMENTS (Continued):

• Extensive knowledge, understanding and practical application of the three approaches to determining value (cost, sales comparison, and income)
• Ability to read and comprehend of Indiana Tax Court decisions, Indiana Code, and International Association of Assessing Officers (IAAO) standards

REQUIREMENTS

• Ability to interpret, analyze, and reconstruct detailed financial statements
• Strong organization, presentation, and planning skills
• Strong computer skills with the ability to use Microsoft Office and other job related software including CAMA, GIS, ACCELA, Arcpro, Eagleview, Laredo, Simplifile, and LOW.
• Possesses an understanding of a full range of appraisal practices in an ever-changing real estate market.

DIFFICULTY OF WORK:

The Commercial Appraisal Deputy performs work involving many variables when presenting findings before the PTBOA. Judgement is needed to select the most pertinent guidelines and procedures when inspecting properties to verify physical features and property uses relating to assessment guidelines. Work requires an in-depth knowledge of the three approaches to value to determine the most accurate assessment of a variety of different commercial property types. Work is broad in scope and consistently changing.

RESPONSIBILITY:

The Commercial Appraisal Deputy provides substantial contributions when assisting taxpayers in person, over the phone, and through e-mail correspondence with assessment and sale information of commercial and industrial property questions. Purpose and desired results are indicated and work is reviewed for soundness of judgement and conclusions when facilitating the appeals process. Makes independent decisions and acts on varied non-standardized, non-routine assignments and tasks.

PERSONAL WORK RELATIONSHIPS:

The Commercial Appraisal Deputy maintains frequent contact with other county employees, realtors, and property owners regarding physical inspections of commercial and industrial parcels The Commercial Appraisal Deputy must execute excellent communication skills to articulate and convey complex data to attorneys and tax representatives relating to multi-million dollar properties.

WORKING CONDITIONS:

The Commercial Appraisal Deputy works in and out of a standard office environment with the ability to move around freely with some walking, standing, lifting up to twenty pounds, bending, pushing/pulling loads, reaching over head, monitoring equipment, transcription/proofreading, and exposure to extreme temperatures, noise, and noxious odors/fumes. Frequent sitting, typing, attention to detail, and detailed inspection are to be expected.

SUPERVISION:

None

LICENSING:

Ability to obtain and maintain a Level III Indiana Assessor-Appraiser within two years of employment

Valid Driver's License to perform on-site assessments

IMMEDIATE SUPERVISOR:

Senior Assessment Team Leader - Commercial

HOURS:

37.5 hours/week; overtime as required

EEO CATEGORY:

0105

WORKERS'S COMP CODE:

9410

I agree that the contents of this job description are a fair and accurate representation of the duties of this position being described.

Employee Signature: ____ Date: ____

Supervisor Signature: ____ Date: ____

Please complete the application accurately and thoroughly. A resume is optional. Remember to save and submit your application. If applying for multiple positions, submit a separate application for each one. Youll receive an email confirmation once your application is received. Due to the high volume of applications, further communication will only occur if youre selected for an interview.

We are an Equal Opportunity Employer (EEO). Accordingly, all qualified applicants will receive consideration for employment without regard to race, color, religion, creed, gender, age, disability or medical condition, national origin, and veteran status, and all other categories protected by federal, state, and local anti-discrimination laws. Reasonable accommodations for persons with a known disabling condition will be considered in accordance with State and Federal Law.