Description
Otter Tail County is accepting applications for a full-time Appraiser to work in the Assessor's Office.
This position performs technical work in the field, inspecting property to conduct the mass appraisal of all real estate and personal property for ad valorem tax assessment purposes; performing various computational and related assessment duties in the office and in field appraisal work in an effective and efficient manner; substantiating and defending all value and classifications of property to property owners, local and County Board of Appeals and Equalization; communicating to the public current Minnesota Property Tax laws and market values.
Deadline to apply is March 31, 2026.
Requirements
Assessing
Locate, identify, view, physically inspect, photograph, measure, diagram, monitor and record data of all structures/real property to determine actual use and classification of property as required by the County Assessor and state statutory guidelines for ad valorem tax purposes.
Investigate the quality of construction, construction materials, overall condition of the property, and its functional design. Analyze and evaluate continuous changes and advancements in architectural design and building technology. Estimate depreciation for condition and age.
Ability to prioritize, schedule and complete an assigned diversified work load.
Develop data and property information to be entered into the Computer Assisted Mass Appraisal (CAMA) system to establish valuation estimates for agricultural, residential, seasonal, multi-residential, and personal property taxpayers. Appraisers are responsible for entering data into the CAMA system.
Income Qualified Appraisers establish valuation estimates for some commercial and industrial property taxpayers. Examine income records and operating costs of income properties.
Maintain confidentiality with regards to private data and business proceedings as it relates to the assessment.
Study sales ratio reports and verify Certificate of Real Estate Values to determine if information is accurate, and to monitor the local real and personal property market conditions for all types of property in assigned areas.
Interpret how other factors such as zoning/planning ordinances affect market value.
Use functional reasoning and apply rational judgment in performing diversified work activities.
Public Relations
Establish and maintain personal contact with property owners on a regular basis regarding appraisal information. Assist to interpret tax laws and maintain a professional relationship.
Interview persons familiar with properties and areas, such as contractors, homeowners and realtors.
Review and respond to complaints concerning assessment concerns from the public regarding value and tax issues, in person, by phone, by correspondence, or E-mail.
Respond to questions from and provide information to local officials and the general public concerning property tax laws, policies, procedures and appeals.
Gathering/Maintaining Information
Review permits, maps, blueprints, plats, aerial photos, GIS mapping and new construction.
Maintain knowledge of current tax laws and mass appraisal principles, and of the three approaches to market value, i.e., costs, market, and income.
Interpret and apply statistical information, median ratio, co-efficient of dispersion and basic descriptive statistical reports. Compute and analyze data to calculate percentages, fractions, decimals, volumes, ratios, present values, and spatial relationships.
Utilize a variety of advisory information such as sales ratios reports, building schedules, assessment manuals and guidelines, state statutes, State Department of Revenue rules and regulations.
Analyze and interpret legal descriptions, creating parcel mapping for determination of exact parcel location.
Schedule, organize, prioritize, and execute personal workload assignments to complete designated areas in a timely manner to meet County and State deadlines.
Interpret appraisal training materials, computer software operating instruction, and accounting methods.
Board of Review
Prepare, organize, and analyze information for formal presentation for local Board of Equalization. Represent the County Assessor’s Office at Local Board of Equalization meetings and Open Book Meetings and advise taxpayers on the subsequent steps in the appeals process.
Schedule appointments for re-evaluation purposes. Meet with taxpayers to settle disputes.
Provide information and assistance to the County Assessor as requested in the defense of disputed market values resulting from tax court petitions.
Internal Office
Interpret legal descriptions and appraise market value of splits from existing real estate parcels.
Adhere to the Minnesota State Board of Assessors Code of Conduct and Ethics for Licensed Minnesota Assessors in the performance of their duties.
Serve as a resource person by assisting appraisal/office personnel.
Provide training, guidance, and support for less experienced appraisal personnel in assessment practices and procedures. Assist other Appraisers with difficult assessments.
Attend and participate in on-going training as required or requested. Interpret appraisal training materials, computer software instructions.
May assist with duties and responsibilities as outlined in the County Emergency Operations Plan and Continuity of Operations Plan.
Other duties as assigned.
Minimum Qualifications:
Minimum qualifications and compensation is based on the level of Minnesota assessor licensure.New hires must obtain Certified Minnesota Assessor (CMA) licensure within one year of hire and must obtain Accredited Minnesota Assessor (AMA) licensure within 4 years of receiving the initial Minnesota assessor license. The costs associated with obtaining licensure are covered and the required courses are typically during regular working hours.
A valid Minnesota motor vehicle operator's license required.
Continuing Education is required to retain licensure.
