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Certification and Continuing Education

This guide outlines the certification process for county appraisers, including required courses and exams. It also details continuing education requirements, levels of certification, and exceptions. Failure to meet CE requirements can result in suspension. Recertification details for lapsed certifications are also provided.

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Certification and Continuing Education

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  1. Certification andContinuing Education 2019 Advanced Seminars Chelsie Cornelius, PPS Local Government Division

  2. Certified Tax Professionals • Statutorily required certifications • Assessors • County appraisers (real AND personal) • Appraisers employed by firms which contract with the county

  3. Assessor - Certification • Requirements: • Property Tax Listing & Assessing • IAAO 101 • Personal Property Appraisal & Assessment • Tax Administration • Comprehensive exam • Must successfully complete within 2 years of initial appointment

  4. Assessor Continuing Education • 30 hours of CE every two years • Two-year education cycle runs July 1 - June 30 of odd-numbered years • Eligible credit • Approved course offerings • NCTCA/NCAAO conferences • Regional tax association meetings

  5. County Appraiser Certification • Three Levels of Certification • Appraiser I • Appraiser II • Appraiser III

  6. Initial Certification Complete Property Tax Listing & Assessing within one year Pass a comprehensive exam administered by NCDOR Assessor completes AV-57 form

  7. Real Property Appraiser I • Exam substitutions • IAAO Course 101 • IAAO Course 102 • Appraisal Institute Course R-1, R-2 and R-3 • Holding the IAAO designation CAE, RES or AAS

  8. Personal Property Appraiser I • Exam substitutions • NCDOR Personal Property Appraisal and Assessment • Holding the IAAO designation PPS or CAE

  9. Real Property Appraiser II IAAO 101 IAAO 102 15-hour USPAP Two additional approved courses Two additional approved workshops Appraiser completes AV-64 form Note: Appraisers may substitute workshops with additional courses

  10. Personal Property Appraiser II IAAO 101 IAAO 102 15-hour USPAP IAAO 500 IAAO 551 IAAO 501 Appraiser completes AV-64 form

  11. Appraiser III Complete Appraiser II requirements Two additional approved courses Three additional approved workshops 7-hour USPAP update Appraiser completes AV-64 form

  12. Exceptions to Requirements • Real Property Appraiser II • Holding the IAAO designation as RES • Holding the IAAO designation as AAS • Personal Property Appraiser II • Holding the IAAO designation as PPS • Real or Personal Property Appraiser III • Holding the IAAO designation as CAE

  13. County Appraiser Continuing Education • 30 hours of CE every two years • Two-year education cycle runs July 1 - June 30 of odd-numbered years • Eligible credit • Approved course offerings • Advanced seminars • Minimum instruction of 7 hours • Appraisers do not get credit for conferences or regional tax association meetings

  14. Additional Requirements for Appraiser II and III • Complete a 7-hour USPAP update within the two year cycle • The 7-hour USPAP update can be taken in addition to or in conjunction with the 30 hour minimum • If continuing education credit hour requirements are not completed, certification or classification will be suspended

  15. Firm Appraiser Certification • Contractors must pass a comprehensive exam administered by NCDOR • Exam substitution: • IAAO Course 101 or 102; and • Property Tax Listing and Assessing • No CE requirement for firm appraisers

  16. Suspension Failure to complete required CE results in suspension Assessor and affected personnel will be notified in writing of suspension Upon completion of CE, assessor and affected personnel will be notified in writing of reinstatement Additional hours do not carry over!

  17. Lapses - Assessors • Recertification requirements: • 0 to 2 years lapsed: Make up missed CE • 2 to 4 years lapsed: Successfully complete Property Tax Listing and Assessing and pass the NCDOR Assessor’s Examination • More than 4 years lapsed: Retake all initial certification requirements, including exam

  18. Lapses - Appraisers • Recertification requirements: • 0 to 2 years lapsed: Make up missed CE • 2 to 4 years lapsed: Successfully complete Property Tax Listing and Assessing • More than 4 years lapsed: Retake all initial certification requirements

  19. Certification and Continuing Education Questions?

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