Auditor-Appraiser I/II (Open and Promotional)

Job Description:

Auditor-Appraiser I/II (Open and Promotional)

Description

Description

The Business Personal Property Division of the Office of the Assessor-County Clerk-Recorder and Chief Elections Officer is seeking qualified candidates for the position of Auditor-Appraiser I/II.

The Auditor-Appraiser I/II will be responsible for:

• Obtaining, processing, and analyzing data for the timely completion of audits and appraisals of tangible and taxable property for assessment purposes.
• Completing appraisals of property and performing audits of property owner reports, records, and declarations.

Initially under close supervision, an individual hired at the Auditor-Appraiser I level is trained in performing routine audits and making appraisals of routine property types. An individual hired at the Auditor-Appraiser II level will be fully competent to independently perform auditing duties.

The Business Personal Property Division currently consists of two Principal Auditor-Appraisers, seven Senior Auditor-Appraisers, three Auditor-Appraisers, and one Assessor Recorder Technicians, who are managed by a Chief Appraiser. The County Assessor sets the value of the tangible assets possessed by more than 11,000 businesses operating in San Mateo County, thereby establishing their taxable value. The Assessor also sets the value of 3,000 boats and 400 private aircraft owned in the county.

This is an exciting and dynamic work environment with high-volume work and high-public contact.

We are seeking a goal-oriented individual who can organize and plan their workload accordingly to achieve yearly audit goals. The successful candidate is self-directed yet also effective in working with a team. The ideal candidate will have experience in accounting and in auditing of business, be fully competent to independently perform auditing duties, and have two or more years of experience performing appraisal audits for tax assessment purposes.

Knowledge of boats and aircraft is a plus. A bachelor's degree in accounting is highly desired.

The salary range for Auditor-Appraiser I is $86,798.40 - $96,969.60 annually.
The salary range for Auditor-Appraiser II is $95,929.60 - $119,912.00 annually.
Qualifications

Licensure/Certification:
Acquisition within one year of appointment of a permanent Property Tax Appraiser Certificate issued by the California State Board of Equalization.

Education and Experience:
Any combination of experience and training that would likely provide the required knowledge, skills, and abilities is qualifying. Typical ways to qualify include:

• Possession of a bachelor's degree in accounting from a recognized institution of higher education (accredited); or
• Is a licensed accountant in the State of California; or
• Has passed the state, or a county, or city and county, or city civil service or merit system examination regularly given for the position of accountant or auditor by the testing body; or
• Holds the office of Assessor.

For candidates not meeting the qualifications listed above, the State Board of Equalization requires Auditor-Appraisers to possess these educational components:

• 18 semester units (or quarter equivalents) of accounting and/or auditing courses. Business law and economic classes may not contribute toward the 18 units; or
• 19 semester units (or quarter equivalents), 16 units of which must be accounting and/or auditing courses and 3 semester units of which may be either business law or economic classes.

Auditor-Appraiser I - In addition to the aforementioned information, some experience in real estate or property appraisal is desirable.
Auditor-Appraiser II - In addition to the aforementioned information, two years of experience performing audits and appraisals of tangible and taxable property for tax assessment purposes is crucial.

Knowledge of:

• Accounting and auditing principles and practices.
• Technical and professional knowledge of appraisal/audit procedures.
• California Property Tax laws.
• State Board of Equalization guidelines.
• Laws governing the formation and operation of businesses.
• Uniform Standards of Professional Appraisal Practice.
• Court decisions affecting assessment procedures.
• Methods used in the auditing of records and the valuation of property for tax assessment purposes.
• Policies and procedures related to the department.
• Correct English usage, including spelling, grammar, and punctuation.
• Record keeping principles and procedures.

Skill/Ability to:

• Establish and maintain effective working relationships with those contacted during work.
• Audit financial books and records to determine ownership, segregate costs of property, and evaluate property owner declarations.
• Read, interpret, and apply rules, policies, and procedures.
• Appraise property.
• Organize and plan time for completion of audit and appraisal workload.
• Discover and resolve audit and appraisal problems.
• Travel to a variety of geographic locations throughout the County according to regular schedules as well as on demand.
• Work independently.
• Select and make appropriate adjustments to comparable property.
• Accurately determines historic, reproduction, and replacement costs.
• Accurately identify and measure depreciation and obsolescence.
• Measure income producing characteristics of property and appropriately capitalize the income stream into value.
• Identify and classify various types of land, sites, buildings, structures, manufactured homes, vessels, aircraft, trade fixtures, and personal property interests in an accurate and uniform manner.
• Produce effective presentations.
• Maintain complete and accurate records and prepare narrative audit reports.
• Operate standard office equipment, including departmental applications.
• Use initiative and sound independent judgment within established guidelines.

Application/Examination
Open & Promotional. Anyone may apply. Current County of San Mateo and County of San Mateo Superior Court of California employees with at least six months (1040 hours) of continuous service in a classified regular, probationary, extra-help/limited term positions prior to the final filing date will receive five points added to their final passing score on this examination.

The examination process will consist of an application screening (weight: pass/fail) based on the candidates' application and responses to the supplemental questions. Candidates who pass the application screening will be invited to a panel interview (weight: 100%) which may include a written exercise. All examinations will be given in San Mateo County, California, and applicants must participate at their own expense.

IMPORTANT: Applications for this position will only be accepted online. If you are currently on the County's website, you may click the "Apply" button. If you are not on the County's website, please go to https://jobs.smcgov.org/ to apply. Responses to the Supplemental Questionnaire must be submitted in addition to the standard County employment application form. A resume will not be accepted as a substitute for the required application materials. Online applications must be received by the Human Resources Department before midnight on the final filing date.

TENTATIVE RECRUITMENT SCHEDULE
Final Filing Date: Wednesday, September 30, 2026 at 11:59 PM PST
Application Screening: Monday, October 5, 2026
Civil Service Panel Interview: Monday, October 19, 2026

About the County
San Mateo County is centrally located between San Francisco, San Jose, and the East Bay. With over 750,000 residents, San Mateo is one of the largest and most diverse counties in California and serves a multitude of culturally, ethnically, and linguistically diverse communities.

The County of San Mateo, as an employer, is committed to advancing equity to ensure that all employees are welcomed in a safe and inclusive environment. The County seeks to hire, support, and retain employees who reflect our diverse community. We encourage applicants with diverse backgrounds and lived experiences to apply. Eighty percent of employees surveyed stated that they would recommend the County as a great place to work.

The County of San Mateo is an equal opportunity employer committed to fostering diversity, equity, and inclusion at all levels.

HR Analyst: Sarah Huynh (090926)(U079/U078 - Auditor-Appraiser I/II)

Salary:

$86,798.40 - $119,912.00 Annually