Certified Pennsylvania
Evaluator Exam (CPE)|220
Questions and Answers|Latest
Update
Assessor - -Any person responsible for the valuation of real property for
ad valorum taxation purposes
-Duties and Responsibilities of an Assessor - -Discovering, Listing,
Valuing
-Clean & Green - Act 319 - -Has two values, Value in Use and Value in
Exchange
-An Assessor is accountable to whom? - -Himself, taxpayers and all
taxing authorities
-In order for an assessor to accomplish the task of discovering property,
the assessor needs what? - -An adequate mapping system ( GIS)
showing every parcel of land.
-Last day to submit an appeal - -September 1
-All appeals must be heard and decided by what date? - -October 31st
-Last day to apply for the Homestead/Farmstead Exclusion - -March 1st
-Last day to apply for the Clean and Green program for the next tax
year - -June 1st
-Date that public notice must be given that tax rolls are open for public
inspection - -July 1st
-STEB must certify to all assessment Office their CLR's by which date? -
-July 1st
-All notice of appeal decisions must be mailed - -November 15th
-Assessors Certification Date - -November 15th
-Levels of appeal process - -1. County Board of Assessment Appeals, 2.
Court of Common Pleas of Pennsylvania, 3.Commonwealth Court of
Pennsylvania, 4.Superior Court of Pennsylvania
,-Assessors are charged with the responsibility of administering what? - -
A uniform and equitable assessment system
-March 17th 1987 - -The Assessors Certification Act required that all
persons responsible for the valuation of real property for ad valorem
taxation purposes be certified to do so by he State Tax Equalization
Board.
Has three years from the start of employment to become certified
-March 17, 1992 - -The responsibility to certify assessors shifted from
the State Tax Equalization Board to the State Board of Certified Real
Estate Appraisers.
-State Board of Certified Real Estate Appraisers - -The state board
certification body
-To be certified by the State Board of Certified Real Estate Appraisers,
the assessor must: - -1. Possess a high school diploma, or its equivalent,
or two years of assessing experience
2. Shall be at least 18 years of age
3. Shall be a resident of this Commonwealth for at least six months
4. Successfully completed a minimum of 90 hours of the basic course of
study of the International Association of Assessing Officers (IAO) or the
Assessors Association of Pennsylvania (AAP)
5. This act does not apply to counties of the First Class (Philadelphia
Counties)
-How often must an assessor recertify? - -Every two years.
June 30 Odd number years (license runs out)
July 1 odd number of years (starts a new license year)
Example: July 1, 2009 to June 20, 2011
-To become re-certified the assessor must accumulate how many hours
of continuing professional education credits? - -28 hours
7 hours must be on USPAP (Uniform Standards of Professional Appraisal
Practice)
2 hours must be on Assessor's Certification Act (Act 28 of 1992)
The State Board of Certified Real Estate Appraisers approves the
courses or activities necessary to comply with the re-certification
requirements
-ASB - -Appraisal Standards Board
-An appraiser must perform assignments with what? - -Impartiality,
Objectivity and Independence, without accommodation of personal
interest
, -How long must an appraiser retain his/her workfile? - -5 years after
preparation or 2 years after final disposition of any judicial processing.
Whichever expires last!
-Workfile must include the following: - -1. Name of the client and the
identity, by name or type, of any intended users
2. True copies of any written reports, documents on any type of media
3. Summaries of any oral reports or testimony, or a transcript of
testimony, including the appraiser's signed and dated certification
4. All other date, information, and documentation necessary to support
the appraiser's opinions and conclusions and to show compliance with
this Rule and all other applicable Standers, or references to the
location(s) of such other
-To have a successful assessment office the assessor must have? - -The
trust of those he or she serves
-The assessor and his staff should always consider themselves what? - -
Good will ambassadors of the taxation process and county government
-As assessment office must have which legally required materials
readily available and easily accessible to the public? - -1. property
record cards
2. maps
3. Tax duplicates
4. alphabetical index
-Title 53 Purdons - -The volume that has pertinent court cases and
taxation laws for Pennsylvania assessment.
-Ad valorem - -At value.
The ad valorem tax is one which is based on the value of tangible and
intangible property.
-Article VIII Section 1 - -This is known as the uniformity clause of the
Pennsylvania constitution.
Provides that all persons and property (tangible and intangible) be
assessed and taxed uniformly as a class.
Uniformity!
-Mill - -one dollar of tax per every one thousand dollars of assessed
value
-Assessment X Millage Rate = - -Taxes to be paid by the taxpayer
-Base Year Market Value X Predetermined Ratio= - -Assessment
-Real Estate - -The physical land and everything permanently attached
to it.
Evaluator Exam (CPE)|220
Questions and Answers|Latest
Update
Assessor - -Any person responsible for the valuation of real property for
ad valorum taxation purposes
-Duties and Responsibilities of an Assessor - -Discovering, Listing,
Valuing
-Clean & Green - Act 319 - -Has two values, Value in Use and Value in
Exchange
-An Assessor is accountable to whom? - -Himself, taxpayers and all
taxing authorities
-In order for an assessor to accomplish the task of discovering property,
the assessor needs what? - -An adequate mapping system ( GIS)
showing every parcel of land.
-Last day to submit an appeal - -September 1
-All appeals must be heard and decided by what date? - -October 31st
-Last day to apply for the Homestead/Farmstead Exclusion - -March 1st
-Last day to apply for the Clean and Green program for the next tax
year - -June 1st
-Date that public notice must be given that tax rolls are open for public
inspection - -July 1st
-STEB must certify to all assessment Office their CLR's by which date? -
-July 1st
-All notice of appeal decisions must be mailed - -November 15th
-Assessors Certification Date - -November 15th
-Levels of appeal process - -1. County Board of Assessment Appeals, 2.
Court of Common Pleas of Pennsylvania, 3.Commonwealth Court of
Pennsylvania, 4.Superior Court of Pennsylvania
,-Assessors are charged with the responsibility of administering what? - -
A uniform and equitable assessment system
-March 17th 1987 - -The Assessors Certification Act required that all
persons responsible for the valuation of real property for ad valorem
taxation purposes be certified to do so by he State Tax Equalization
Board.
Has three years from the start of employment to become certified
-March 17, 1992 - -The responsibility to certify assessors shifted from
the State Tax Equalization Board to the State Board of Certified Real
Estate Appraisers.
-State Board of Certified Real Estate Appraisers - -The state board
certification body
-To be certified by the State Board of Certified Real Estate Appraisers,
the assessor must: - -1. Possess a high school diploma, or its equivalent,
or two years of assessing experience
2. Shall be at least 18 years of age
3. Shall be a resident of this Commonwealth for at least six months
4. Successfully completed a minimum of 90 hours of the basic course of
study of the International Association of Assessing Officers (IAO) or the
Assessors Association of Pennsylvania (AAP)
5. This act does not apply to counties of the First Class (Philadelphia
Counties)
-How often must an assessor recertify? - -Every two years.
June 30 Odd number years (license runs out)
July 1 odd number of years (starts a new license year)
Example: July 1, 2009 to June 20, 2011
-To become re-certified the assessor must accumulate how many hours
of continuing professional education credits? - -28 hours
7 hours must be on USPAP (Uniform Standards of Professional Appraisal
Practice)
2 hours must be on Assessor's Certification Act (Act 28 of 1992)
The State Board of Certified Real Estate Appraisers approves the
courses or activities necessary to comply with the re-certification
requirements
-ASB - -Appraisal Standards Board
-An appraiser must perform assignments with what? - -Impartiality,
Objectivity and Independence, without accommodation of personal
interest
, -How long must an appraiser retain his/her workfile? - -5 years after
preparation or 2 years after final disposition of any judicial processing.
Whichever expires last!
-Workfile must include the following: - -1. Name of the client and the
identity, by name or type, of any intended users
2. True copies of any written reports, documents on any type of media
3. Summaries of any oral reports or testimony, or a transcript of
testimony, including the appraiser's signed and dated certification
4. All other date, information, and documentation necessary to support
the appraiser's opinions and conclusions and to show compliance with
this Rule and all other applicable Standers, or references to the
location(s) of such other
-To have a successful assessment office the assessor must have? - -The
trust of those he or she serves
-The assessor and his staff should always consider themselves what? - -
Good will ambassadors of the taxation process and county government
-As assessment office must have which legally required materials
readily available and easily accessible to the public? - -1. property
record cards
2. maps
3. Tax duplicates
4. alphabetical index
-Title 53 Purdons - -The volume that has pertinent court cases and
taxation laws for Pennsylvania assessment.
-Ad valorem - -At value.
The ad valorem tax is one which is based on the value of tangible and
intangible property.
-Article VIII Section 1 - -This is known as the uniformity clause of the
Pennsylvania constitution.
Provides that all persons and property (tangible and intangible) be
assessed and taxed uniformly as a class.
Uniformity!
-Mill - -one dollar of tax per every one thousand dollars of assessed
value
-Assessment X Millage Rate = - -Taxes to be paid by the taxpayer
-Base Year Market Value X Predetermined Ratio= - -Assessment
-Real Estate - -The physical land and everything permanently attached
to it.
