Appraiser - Commercial - Assessors

PAY RANGE - $79,281.18- $/yr - DOE - plus a comprehensive benefits package

Locates, identifies, performs data collection, values and reviews nonresidential real property as assigned by the Assessor Chair for the purpose of taxation; field qualifies sales; analyzes income and expense data; performs directly related work as requires. Maintains review work according to International Association of Assessing Officials and State Department of Revenue Administration Standards. Performs directly related work as required.

The principal function of an employee in this class is to assist the Assessor’s office in ensuring professional standards are applied to property assessment procedures, consistent with International Association of Assessing Officials (IAAO), NH Department of Revenue Administration (DRA) and NH Assessing Standards Board (ASB) standards, rules and regulations. The work is performed under the direction and supervision of the Assessor Chair but extensive leeway is granted for the exercise of independent judgement and initiative.

The nature of the work performed requires that an employee in this class establish and maintain effective working relationships with other City employees and requires good interpersonal skills in dealing with taxpayers and the public. The principal duties of this class are performed in both in a general office environment and at various field sites throughout the City.

• Performs field measurements, inspections, values and review primarily nonresidential properties, i.e.; commercial, industrial buildings, multi-family, and special purpose real estate, including but not limited to updating records with the aid of computer assisted mass appraisal system (CAMA) into City Valuation system and submits work to Assessor Chair for final review and valuation. Appraisals performed may be utilized for tax appeals and/or Superior Court;
• Maintains and updates various assessment records in accordance with state statutes, regulations, IAAO, DRA and ASB standards and generally accepted practices and policies of the Board of Assessors;
• Reviews and maintains City digital database using electronic camera and computer;
• Investigates complaints/problems and furnishes information of a technical nature to Chief Assessor and/or Board of Assessors for resolution;
• Analyzes current citywide and site-specific Income and Expense data and capitalization rates in conjunction with revaluation data;
• Assists in sales qualification, utilized in revaluation updates and sales ratio analysis for City and State Equalization process;
• Arranges the creation and maintenance of manual and electronic reports and property tax records in assisting the Chief Assessor for warrants and other statutory requirements;
• Promotes an appropriate level of confidentiality regarding pertinent City records;
• Identifies new commercial construction and modifications (additions, renovations, replacements) to existing properties;
• Obtains leases, rent rolls, income statements, balance sheets, cost breakdowns, construction plans, mortgages and other pertinent information through formal legal discovery processes;
• Confirms commercial sales in the city for purposes of State Equalization per State Equalization Board guidelines;
• Produces and answers formal legal interrogatories for active Superior Court appeals;
  Prepares for and testifies via direct and cross examination as the City's expert appraisal witness in hearings of tax appeals at the NH Board of Tax and Land Appeals (BTLA) and Hillsborough County Superior Court;
• Works in conjunction with the Deputy City Solicitor and Chairman of the Board of Assessors to prepare the Appraiser's testimony and discuss relevant valuation issues for scheduled hearings;
• Attends classes to meet continuing education requirements set by the State of NH Department of Revenue, and the various designations held;
• Produces written appraisal reports for the City of Manchester for non-assessing purposes including property to be sold and acquired by the City and commercial property subject to tax liens;
• Assembles and maintains a…