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Description Note: This recruitment schedule was amended on March 16, 2026 to extend the Final Filing Date. This recruitment has been changed to "Continuous." The Office of the Assessor-County Clerk-Recorder and Chief Elections Officer is seeking qualified candidates for the position of Senior Auditor-Appraiser. Under general direction, Senior Auditor-Appraisers: Make site visits to businesses to audit their books, records, and financial reports, and to make appraisals to determine assessment valuations

Provide direction to Auditor-Appraiser I/II staff including assigning, directing, and reviewing their work. Perform the most difficult audits and appraisals of the largest and most complex properties for assessment purposes. "Largest" audit and appraisal projects will include those businesses with the higher assessed values, such as airlines, biopharmaceutical, or manufacturing concerns.

"Complex" audit and appraisal projects will include those businesses with accounting systems that contain subsidiary ledgers and journals, "abnormal" obsolescence, such as high technology concerns or specialized manufacturing equipment, and major accounts with multiple locations. In addition to the ability to perform large and complex audits and appraisal projects, the ideal candidate for this position will have: Successfully present appraisal reports at the Assessment Appeals Board. Appear as an expert witness before the Assessment Appeals Board as to property values.

Review other assessment issues, in compliance with the Revenue and Taxation Code. Perform out-of-state audit assignments in a variety of geographic locations, as necessary. Lead a team on an out-of-state airline audit, or major biopharmaceutical audits, as necessary.

Possess excellent computer skills, including advanced working knowledge of MS Office, specifically Excel and Word. Demonstrate outstanding interpersonal relations and customer service skills. The ideal candidate will also have: Two or more years of experience as an Auditor II performing a full range of audits and appraisals and will have experience performing more advanced level audits and appraisals of tangible and taxable property for tax assessment purposes.

A four-year degree with a specialization in accounting from a recognized institution of higher education (accredited); or 18 semester units (or quarter equivalents) of accounting and/or auditing courses from a recognized institution of higher education. 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 from a recognized institution of higher education, and 3 semester units may be either business law or economic classes. In addition, the ideal candidate will be working toward an Advanced Appraisal Certification.

Information about the California State Board of Equalization can be found at: https://www.boe.ca.gov/. The Assessor's Office is currently involved in several major projects, including the development of a new Automated Property Assessment and Tax System, and the appraisal and assessment of several large-scale commercial, manufacturing, research and development, and mixed-use developments being built throughout San Mateo County. This is an exciting time to consider career advancement as a Senior Auditor-Appraiser

Qualifications Licensure/Certification: Acquisition within one year of appointment of a permanent Property Tax Appraiser Certificate issued by the California State Board of Equalization. Experience: At least two years of experience as an Auditor II performing a full range of audits and appraisals or has experience performing more advanced level audits and appraisals of tangible and taxable property for tax assessment purposes. Education: Bachelor's degree from an accredited college or university with upper division coursework in accounting, auditing, appraising or cost estimating.

Knowledge of: Technical and professional knowledge of methods used in the auditing of records and the valuation of property for tax assessment purposes. Accounting and auditing principles and practices. Training methods, procedures, and requirements.

Basic supervisory principles and practices. California Property Tax laws. State Board of Equalization guidelines.

Uniform Standards of Professional Appraisal Practice. Court decisions affecting assessment procedures. Policies and procedures related to the department.

Business arithmetic and statistical measures. Correct English usage, including spelling, grammar, and punctuation. Record keeping principles and procedures.

Narrative report writing. Skill/Ability to: Establish and maintain effective working relationships with those contacted during work. Audit complex financial books and records to determine ownership, segregate costs of property, and evaluate property owner declarations.

Read, interpret, and apply rules, policies, and procedures. Use initiative and sound independent judgment within established guidelines. Audit and appraise complex property for tax purposes.

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 country according to regular schedules, as well as, on demand.

Work independently. Analyze data and draw logical conclusions. Train in proper techniques and procedures of auditing and appraising property.

Direct and review the work of others. Select and make appropriate adjustments to property. Accurately determine 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 property interests in an accurate and uniform manner.

Produce effective presentations. Maintain complete and accurate records and prepare written audit narratives and appraisal reports. Operate standard office equipment, including departmental applications.

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, Confidential and Management extra-help/limited term, and SEIU or AFSCME represented extra help/limited term positions prior to the final filing date will receive five points added to their final passing score on this examination.

This is a continuous recruitment which may close at any time. The final filing date will be posted five days in advance on this job announcement. The examination process will consist of an application screening (weight: pass/fail) based on the candidate's 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 the evaluation of a brief written and/or performance exercise given immediately preceding the interview. Depending on the number of applicants, an application appraisal of education and experience may be used in place of other examinations, or further evaluation of work experience may be conducted to group applicants by level of qualification. All applicants who meet the minimum qualifications are not guaranteed advancement through any subsequent phase of the examination.

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 questions must be submitted in addition to our regular employment application form. A resume will not be accepted as a substitute for the required employment application and supplemental questionnaire

Apply immediately. This recruitment is open on a continuous basis and selections may be made at any time within the process TENTATIVE RECRUITMENT SCHEDULE Closing Date: Continuous Application Screening: Tuesday, March 17, 2026 Panel Interviews: Week of March 30, 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 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. We seek to hire, support, and retain employees who reflect our diverse community.

Analyst: Sarah Huynh (02232026) (Senior Auditor - Appraiser - U063)