Auditor Appraiser Level I​/II

This is a continuous filing exam. Next filing cut-offs are at 5:00 pm on: 1/28/26, 2/11/26, 2/25/26 (final)

Auditor-Appraiser is a single class with two salary levels:
Level I $5,188.67 - $6,006.50/month;
Level II $5,963.00 - $7,247.08/month.

Level II is the journey-level in the series and is responsible for the auditing, physical appraisal and valuation of commercial and industrial personal property for tax assessment purposes. The Auditor-Appraiser (Level II) participates as a member of a team in audit-appraisal of major corporate entities. The Auditor-Appraiser (Level II) does not regularly perform lead work but may be assigned to demonstrate audit-appraisal techniques to less experienced auditor appraisers and to assist them with specific elements of the work.

The Auditor-Appraiser (Level II) may perform valuation work in the appraisal of specialized forms of personal property such as boats or general aviation aircraft.

Level I is the entry and training level in the Auditor-Appraiser series. Incumbents must have detailed knowledge of professional auditing and accounting principles and techniques prior to appointment. They receive training in provisions of Revenue and Taxation Code and other laws and regulations governing the valuation of personal property for tax assessment purposes. The Auditor-Appraiser (Level I) performs audit-appraisal work and responds to questions and complaints from the public, working initially under close supervision and assuming more independent responsibility toward the end of the training period.

After incumbents acquire skill, are capable of functioning at the journey level, and have met the minimum qualifications and Special Requirements for Auditor-Appraiser (Level II), they are eligible for appointment to that level.

NOTE: The level at which initial appointments are made, and advancement from the lower to the higher level of this class (Level I to Level II), is at the discretion of the appointing authority providing the minimum qualifications and special requirements are met.

NOTE: 9/80 and telework schedules may be available after completing probation.

• Modern techniques, principles and methods of auditing, accounting and appraisal including computer-based accounting systems
• Factors which determine the value of business personal property and fixtures
• Provisions of the Revenue and Taxation Code, Property Tax Rules, State and Federal laws, California State Board of Equalization regulations, and other rules governing audit and appraisal of personal property for tax assessment purposes
• A variety of depreciation schedules, market value guides, and other tools for valuation of various forms of personal property such as boats, general aviation aircraft, office and manufacturing equipment and fixtures

• Prioritize tasks in order to meet deadlines and respond to changes
• Analyze a variety of manual and computer-based accounting systems, and accurately identify and extract the information required for audit
• Analyze and interpret a variety of new and changing regulations and apply them to individual property tax situations
• Independently make timely and informed decisions regarding personal property appraisal matters within area of responsibility and expertise
• Explain property tax regulations and appraisal procedures to members of the public who have varying degrees of knowledge of accounting practices and of economic and legal requirements regarding appraisal
• Accept and respond effectively to hostility, confusion or concern expressed by taxpayers, attorneys, and accountants
• Utilize computer programs and printouts effectively
• Make complex computations rapidly and accurately, utilizing calculators, computer terminals, schedules, market value guides and other tools and equipment
• Recognize problems, discrepancies, and incomplete data in financial documents and business property statements and determine appropriate actions
• Write clear, concise and effective reports, including audit narratives
• Analyze written appeals from taxpayers and write clear and appropriate responses for Exchange of Information process

• Modern techniques, principles and methods of auditing, accounting and appraisal including computer-based accounting systems

• Interpret and apply complex written regulations to specific situations
• Accept and respond effectively to hostility, confusion or concern expressed by taxpayers, attorneys, and accountants
• Make complex computations rapidly and accurately, utilizing calculators, computer terminals, schedules, market value guides and other tools and equipment
• Recognize problems, discrepancies, and incomplete data in financial documents and business property statements and determine appropriate actions
• Write clear, concise and effective reports, including audit narratives
• Prioritize tasks in order to meet deadlines and respond to changes
• Learn and…