Certified Pennsylvania Evaluator Exam (CPE)
1). Assessor
Ans: Any person responsible for the valuation of real property for ad valorum taxation
purposes
2). Duties and responsibilities of an assessor
Ans: Discovering, Listing, Valuing
3). Clean & green - act 319
Ans: Has two values, Value in Use and Value in Exchange
4). An assessor is accountable to whom?
Ans: Himself, taxpayers and all taxing authorities
5). In order for an assessor to accomplish the task of discovering property, the assessor
needs what?
Ans: An adequate mapping system ( GIS) showing every parcel of land.
6). Last day to submit an appeal
Ans: September 1
7). All appeals must be heard and decided by what date?
Ans: October 31st
8). Last day to apply for the homestead/farmstead exclusion
Ans: March 1st
9). Last day to apply for the clean and green program for the next tax year
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, Ans: June 1st
10). Date that public notice must be given that tax rolls are open for public inspection
Ans: July 1st
11). Steb must certify to all assessment office their clr's by which date?
Ans: July 1st
12). All notice of appeal decisions must be mailed
Ans: November 15th
13). Assessors certification date
Ans: November 15th
14). Levels of appeal process
Ans: 1. County Board of Assessment Appeals, 2. Court of Common Pleas of
Pennsylvania, 3.Commonwealth Court of Pennsylvania, 4.Superior Court of Pennsylvania
15). Assessors are charged with the responsibility of administering what?
Ans: A uniform and equitable assessment system
16). March 17th 1987
Ans: 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
17). March 17, 1992
Ans: 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
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, 18).
Ans: The state board certification body
19). To be certified by the state board of certified real estate appraisers, the assessor must:
Ans: 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)
20). How often must an assessor recertify?
Ans: 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
21). To become re-certified the assessor must accumulate how many hours of continuing
professional education credits?
Ans: 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
22). Asb
Ans: Appraisal Standards Board
23). An appraiser must perform assignments with what?
Ans: Impartiality, Objectivity and Independence, without accommodation of personal
interest
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, 24). How long must an appraiser retain his/her workfile?
Ans: 5 years after preparation or 2 years after final disposition of any judicial
processing.
Whichever expires last!
25). Workfile must include the following:
Ans: 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
26). To have a successful assessment office the assessor must have?
Ans: The trust of those he or she serves
27). The assessor and his staff should always consider themselves what?
Ans: Good will ambassadors of the taxation process and county government
28). As assessment office must have which legally required materials readily available and
easily accessible to the public?
Ans: 1. property record cards
2. maps
3. Tax duplicates
4. alphabetical index
29). Title 53 purdons
Ans: The volume that has pertinent court cases and taxation laws for Pennsylvania
assessment.
30). Ad valorem
Ans: At value.
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1). Assessor
Ans: Any person responsible for the valuation of real property for ad valorum taxation
purposes
2). Duties and responsibilities of an assessor
Ans: Discovering, Listing, Valuing
3). Clean & green - act 319
Ans: Has two values, Value in Use and Value in Exchange
4). An assessor is accountable to whom?
Ans: Himself, taxpayers and all taxing authorities
5). In order for an assessor to accomplish the task of discovering property, the assessor
needs what?
Ans: An adequate mapping system ( GIS) showing every parcel of land.
6). Last day to submit an appeal
Ans: September 1
7). All appeals must be heard and decided by what date?
Ans: October 31st
8). Last day to apply for the homestead/farmstead exclusion
Ans: March 1st
9). Last day to apply for the clean and green program for the next tax year
PaperStoc.com Page 1 of 31
, Ans: June 1st
10). Date that public notice must be given that tax rolls are open for public inspection
Ans: July 1st
11). Steb must certify to all assessment office their clr's by which date?
Ans: July 1st
12). All notice of appeal decisions must be mailed
Ans: November 15th
13). Assessors certification date
Ans: November 15th
14). Levels of appeal process
Ans: 1. County Board of Assessment Appeals, 2. Court of Common Pleas of
Pennsylvania, 3.Commonwealth Court of Pennsylvania, 4.Superior Court of Pennsylvania
15). Assessors are charged with the responsibility of administering what?
Ans: A uniform and equitable assessment system
16). March 17th 1987
Ans: 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
17). March 17, 1992
Ans: 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
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, 18).
Ans: The state board certification body
19). To be certified by the state board of certified real estate appraisers, the assessor must:
Ans: 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)
20). How often must an assessor recertify?
Ans: 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
21). To become re-certified the assessor must accumulate how many hours of continuing
professional education credits?
Ans: 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
22). Asb
Ans: Appraisal Standards Board
23). An appraiser must perform assignments with what?
Ans: Impartiality, Objectivity and Independence, without accommodation of personal
interest
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, 24). How long must an appraiser retain his/her workfile?
Ans: 5 years after preparation or 2 years after final disposition of any judicial
processing.
Whichever expires last!
25). Workfile must include the following:
Ans: 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
26). To have a successful assessment office the assessor must have?
Ans: The trust of those he or she serves
27). The assessor and his staff should always consider themselves what?
Ans: Good will ambassadors of the taxation process and county government
28). As assessment office must have which legally required materials readily available and
easily accessible to the public?
Ans: 1. property record cards
2. maps
3. Tax duplicates
4. alphabetical index
29). Title 53 purdons
Ans: The volume that has pertinent court cases and taxation laws for Pennsylvania
assessment.
30). Ad valorem
Ans: At value.
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