Tax Auditor-Appraiser (4220) – Citywide - (155707) - job 1 of 2

(3/19/2025) Announcement has been amended to update the Certification Rule. Applicants who have already applied do not need to re-apply.

Specific information regarding this recruitment process are listed below:

• Application Opening: Friday, March 14, 2025
• Application Deadline: Friday, March 28, 2025 at 11:59 PM
• Compensation Range: $101,712 - $123,604 Annually 
• Recruitment ID: CBT-4220-155707

THIS IS A CITYWIDE EXAM

San Francisco is a vibrant and dynamic city, on the forefront of economic growth & innovation, urban development, arts & entertainment, as well as social issues & change. This rich tapestry of culture and ideas is sustained by our City's commitment to heighten the quality of life for the diverse population of San Franciscans and residents of the greater Bay Area. Our employees play an important role not only in making our City what it is today, but also in shaping the future of San Francisco.

Under general supervision in the Office of the Assessor-Recorder or Treasurer/Tax Collector's Office, the Tax Auditor-Appraiser is responsible for inspecting, analyzing, and evaluating personal property holdings of business firms for assessment and audit purposes; may audit accounting and related records to verify accuracy of business tax returns (such as payroll expense tax, gross receipts tax, transient occupancy tax, parking tax, etc.) related to municipal and/or State codes.

According to Civil Service Commission Rule 109, the duties specified below are representative of the range of duties assigned to this job code/class and are not intended to be an inclusive list.

1. Examines and audits accounting records, financial statements and related documents of industrial and commercial business firms in connection with the assessment of business taxes or valuation of business property prescribed by law.

2. Inspects and appraises personal property including merchandise, industrial machinery, office equipment and leasehold improvements, and reconciles financial, records and other related data.

3. Adjusts inventories for purchases, fabrications, processing and sales between last inventory data and the tax assessment date.

4. Reviews and discusses audit findings with property or business owners or their representatives.

5. Assists taxpayers’ filing tax declarations in the Assessor’s office in completing their declarations, and answers questions on personal property tax matters.

6. Examines books, accounts and supporting records relative to the purchase and use tax returns of taxpayers and establishes tax liability or refunds.

7. Reviews probate inventories to ascertain the portion of such inventories which are subject to personal property tax.

8. Examines and assesses personal property stored in commercial warehouses; prepares work papers and reports of field auditing activities.

9. Examines and audits accounting records, financial statements and related documents of parking operators, hotel operators, and other businesses in connection with the administration of the applicable municipal and/or State codes.

10. Supports appeals activities, such as conducting research and assembling appeals packages.

11. May include additional duties as assigned.

MINIMUM QUALIFICATIONS
These minimum qualifications establish the education, training, experience, special skills and/or license(s) which are required for employment in the classification. Please note, additional qualifications (i.e., special conditions) may apply to a particular position and will be stated on the exam/job announcement.

Education:

Requires possession of a baccalaureate degree from an accredited college or university with major coursework in accounting, including at least eighteen (18) semester units or twenty-seven (27) quarter units of accounting and/or auditing courses.

Experience:

One (1) year of verifiable professional level experience as financial auditor or accountant, which must include preparation of financial statements and managerial reports.

License and Certification:

Positions at the Assessor-Recorder’s Office require eligibility for certification from the California State Board of Equalization as an appraiser for property tax purposes. In accordance with the California State Board of Equalization, appointees to this class must possess or obtain permanent certification as an appraiser for property tax purposes within one (1) year of appointment, and must maintain certification as a condition of continued employment.

Substitution:

Additional qualifying experience may be substituted for the required education on a year-for-year basis; however, no substitution is allowed for the eighteen (18) semester units or twenty-seven (27) quarter units of Accounting and/or Auditing courses. One (1) year of experience is equivalent to thirty (30) semester units or forty-five (45) quarter units.

Possession of an accountant license from the State of California (Certified Public Accountant or CPA) may be substituted for the one (1) year of the required professional level experience.

Notes:

1. Applicants must meet the minimum qualifications by the final filing date unless otherwise noted.
2. One (1) year full-time experience is equivalent to 2,000 hours. (2,000 hours of qualifying work experience is based on 40 hours work week.) Any overtime hours that you work above forty (40) hours per week are not included in the calculation to determine full-time experience.

Verification of Education and Experience: Applicants may be required to submit verification of qualifying education and experience at any point during the recruitment and selection process. If education verification is required, information on how to verify education requirements, including verifying foreign education credits or degree equivalency, can be found here.

Note: Falsifying one’s education, training, or work experience or attempted deception on the application may result in disqualification for this and future job opportunities with the City and County of San Francisco.

All work experience, education, training and other information substantiating how you meet the minimum qualifications must be included on your application by the filing deadline. Information submitted after the filing deadline will not be considered in determining whether you meet the minimum qualifications.

Resumes will not be accepted in lieu of a completed City and County of San Francisco application.

Applications completed improperly may be cause for ineligibility or disqualification.

Selection Procedures:

After application submission, candidates deemed qualified must complete all subsequent steps to advance in this selection process, which includes the following:

• Written Multiple-Choice Examination - (Weight: 100%)

Candidates who meet the minimum qualifications will be invited to take a multiple-choice exam. The multiple-choice exam will be administered either on a computer or in a paper format. The type of format will depend on the size of the qualified applicant pool. Qualified candidates will be notified of the type of exam format in their exam appointment notification.

The exam will measure essential knowledge, skill and ability levels in one or more of the following job-related areas as appropriate. These areas may include, but not be limited to: Knowledge of financial, auditing and accounting terminology, standards, principles and practices; Knowledge of laws, codes, and ordinances applicable to auditing and assessment processes; Ability to understand, interpret, and apply different principles and regulations related to finances, accounting, and auditing procedures; Ability to search for information in a set of documents, compare/assess the accuracy of the numerical information across different documents, recognize discrepancies in calculation, to track and correct calculation errors; Ability to perform basic mathematics (e.g. add, subtract, multiply, divide, calculate percentage); Ability to analyze financial and accounting data (e.g. state and federal income tax returns) and draw logical conclusions; Ability to prepare accurate and concise work papers, reports, cover letters, and other professional documents using appropriate language and formatting; Ability to communicate effectively with various audiences and provide high quality customer service, including the ability to develop effective working relationships with others; Ability to use computer software including Microsoft Office Word, Excel, Outlook, and video conferencing applications; and, Ability to research the Internet for publicly available information, including reviewing a taxpayer’s website to gather information.

Note:

A passing score on the Written Multiple-Choice Examination must be achieved in order to be placed on the Eligible List.

Candidate scores on this exam may also be applied to other announcements involving other job titles, when directed by the Human Resources Director.

Date(s) of Examination: Those applicants meeting the minimum qualifications will be notified of the exact date, time, and location to report to the examination.

Eligible List/Score Report:

A confidential eligible list of applicant names that have passed the civil service examination process will be created, and used for certification purposes only. An examination score report will be established, so applicants can view the ranks, final scores and number of eligible candidates. Applicant information, including names of applicants on the eligible list, shall not be made public unless required by law. However, an eligible list shall be made available for public inspection, upon request, once the eligible list is exhausted or expired and referrals resolved. The eligible list/score report resulting from this civil service examination process is subject to change after adoption (e.g., as a result of appeals), as directed by the Human Resources Director or the Civil Service Commission.

The duration of the eligible list resulting from this examination process will be six (6) months, and may be extended with the approval of the Human Resources Director.

To find Departments which use this classification, please see the list here.

Certification: The certification rule for the eligible list resulting from this examination will be Rule of the List. The hiring department may administer additional position-specific selection procedures prior to making final hiring decisions.

Additional Information Regarding Employment with the City and County of San Francisco:

• Information About The Hiring Process
• Conviction History
• Employee Benefits Overview  
• Equal Employment Opportunity 
• Disaster Service Worker
• ADA Accommodation
• Veterans Preference
• Right to Work
• Copies of Application Documents
• Diversity Statement

HOW TO APPLY:

Applications for City and County of San Francisco jobs are only accepted through an online process. Visit https://careers.sf.gov/ and begin the application process.

• Select the “I’m Interested,” or “Apply Now” button and follow instructions on the screen

Applicants will receive a confirmation email from [email protected] that their online application has been received in response to every announcement for which they file. Applicants should retain this confirmation email for their records. Failure to receive this email means that the online application was not submitted or received.

Exam Analyst Information: If you have any questions regarding this recruitment or application process, please contact the exam analyst, Stella Choi at [email protected].

All your information will be kept confidential according to EEO guidelines.

The City and County of San Francisco encourages women, minorities and persons with disabilities to apply. Applicants will be considered regardless of their sex, race, age, religion, color, national origin, ancestry, physical disability, mental disability, medical condition (associated with cancer, a history of cancer, or genetic characteristics), HIV/AIDS status, genetic information, marital status, sexual orientation, gender, gender identity, gender expression, military and veteran status, or other protected category under the law.