Certified Pennsylvania Evaluator Exam (CPE) Study Guide with Complete Solutions Assessor - Correct Answer Any person responsible for the valuation of real property for ad valorum taxation purposes Duties and Responsibilities of an Assessor - Correct Answer Discovering, Listing, Valuing Clean & Green - Act 319 - Correct Answer Has two values, Value in Use and Value in Exchange An Assessor is accountable to whom? - Correct Answer Himself, taxpayers and all taxing authorities In order for an assessor to accomplish the task of discovering property, the assessor needs what? - Correct Answer An adequate mapping system ( GIS) showing every parcel of land.Last day to submit an appeal - Correct Answer September 1 All appeals must be heard and decided by what date? - Correct Answer October 31st Last day to apply for the Homestead/Farmstead Exclusion - Correct Answer March 1st Last day to apply for the Clean and Green program for the next tax year - Correct Answer June 1st Date that public notice must be given that tax rolls are open for public inspection - Correct Answer July 1st STEB must certify to all assessment Office their CLR's by which date? - Correct Answer July 1st All notice of appeal decisions must be mailed - Correct Answer November 15th Assessors Certification Date - Correct Answer November 15th 1 / 3
Levels of appeal process - Correct Answer 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? - Correct Answer A uniform and equitable assessment system March 17th 1987 - Correct Answer 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 - Correct Answer 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 - Correct Answer The state board certification body To be certified by the State Board of Certified Real Estate Appraisers, the assessor must: - Correct Answer 1. Possess a high school diploma, or its equivalent, or two years of assessing experience
- Shall be at least 18 years of age
- Shall be a resident of this Commonwealth for at least six months
- Successfully completed a minimum of 90 hours of the basic course of study of the International
- This act does not apply to counties of the First Class (Philadelphia Counties)
Association of Assessing Officers (IAO) or the Assessors Association of Pennsylvania (AAP)
How often must an assessor recertify? - Correct Answer 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? - Correct Answer 28 hours
- hours must be on USPAP (Uniform Standards of Professional Appraisal Practice) 2 / 3
- hours must be on Assessor's Certification Act (Act 28 of 1992)
- True copies of any written reports, documents on any type of media
- Summaries of any oral reports or testimony, or a transcript of testimony, including the appraiser's
- All other date, information, and documentation necessary to support the appraiser's opinions and
- maps
- Tax duplicates
- / 3
The State Board of Certified Real Estate Appraisers approves the courses or activities necessary to comply with the re-certification requirements ASB - Correct Answer Appraisal Standards Board An appraiser must perform assignments with what? - Correct Answer Impartiality, Objectivity and Independence, without accommodation of personal interest How long must an appraiser retain his/her workfile? - Correct Answer 5 years after preparation or 2 years after final disposition of any judicial processing.Whichever expires last!Workfile must include the following: - Correct Answer 1. Name of the client and the identity, by name or type, of any intended users
signed and dated certification
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? - Correct Answer The trust of those he or she serves The assessor and his staff should always consider themselves what? - Correct Answer 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? - Correct Answer 1. property record cards