CERTIFIED PENNSYLVANIA EVALUATOR EXAM (CPE) |
220 QUESTIONS AND ANSWERS | 2026 UPDATE |
WITH COMPLETE SOLUTION!!
Assessor Answer - Any person responsible for the valuation of real property for
ad valorum taxation purposes
Duties and Responsibilities of an Assessor Answer - Discovering, Listing,
Valuing
Clean & Green - Act 319 Answer - Has two values, Value in Use and Value in
Exchange
An Assessor is accountable to whom? Answer - Himself, taxpayers and all
taxing authorities
In order for an assessor to accomplish the task of discovering property, the
assessor needs what? Answer - An adequate mapping system ( GIS) showing
every parcel of land.
Last day to submit an appeal Answer - September 1
All appeals must be heard and decided by what date? Answer - October 31st
,Last day to apply for the Homestead/Farmstead Exclusion Answer - March 1st
Last day to apply for the Clean and Green program for the next tax year
Answer - June 1st
Date that public notice must be given that tax rolls are open for public
inspection Answer - July 1st
STEB must certify to all assessment Office their CLR's by which date? Answer -
July 1st
All notice of appeal decisions must be mailed Answer - November 15th
Assessors Certification Date Answer - November 15th
Levels of appeal process 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? Answer -
A uniform and equitable assessment system
March 17th 1987 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 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 Answer - The state board
certification body
To be certified by the State Board of Certified Real Estate Appraisers, the
assessor must: Answer - 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? 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? Answer - 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 Answer - Appraisal Standards Board
An appraiser must perform assignments with what? Answer - Impartiality,
Objectivity and Independence, without accommodation of personal interest
How long must an appraiser retain his/her workfile? Answer - 5 years after
preparation or 2 years after final disposition of any judicial processing.
Whichever expires last!
Workfile must include the following: Answer - 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? Answer - The
trust of those he or she serves
The assessor and his staff should always consider themselves what? Answer -
Good will ambassadors of the taxation process and county government
220 QUESTIONS AND ANSWERS | 2026 UPDATE |
WITH COMPLETE SOLUTION!!
Assessor Answer - Any person responsible for the valuation of real property for
ad valorum taxation purposes
Duties and Responsibilities of an Assessor Answer - Discovering, Listing,
Valuing
Clean & Green - Act 319 Answer - Has two values, Value in Use and Value in
Exchange
An Assessor is accountable to whom? Answer - Himself, taxpayers and all
taxing authorities
In order for an assessor to accomplish the task of discovering property, the
assessor needs what? Answer - An adequate mapping system ( GIS) showing
every parcel of land.
Last day to submit an appeal Answer - September 1
All appeals must be heard and decided by what date? Answer - October 31st
,Last day to apply for the Homestead/Farmstead Exclusion Answer - March 1st
Last day to apply for the Clean and Green program for the next tax year
Answer - June 1st
Date that public notice must be given that tax rolls are open for public
inspection Answer - July 1st
STEB must certify to all assessment Office their CLR's by which date? Answer -
July 1st
All notice of appeal decisions must be mailed Answer - November 15th
Assessors Certification Date Answer - November 15th
Levels of appeal process 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? Answer -
A uniform and equitable assessment system
March 17th 1987 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 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 Answer - The state board
certification body
To be certified by the State Board of Certified Real Estate Appraisers, the
assessor must: Answer - 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? 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? Answer - 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 Answer - Appraisal Standards Board
An appraiser must perform assignments with what? Answer - Impartiality,
Objectivity and Independence, without accommodation of personal interest
How long must an appraiser retain his/her workfile? Answer - 5 years after
preparation or 2 years after final disposition of any judicial processing.
Whichever expires last!
Workfile must include the following: Answer - 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? Answer - The
trust of those he or she serves
The assessor and his staff should always consider themselves what? Answer -
Good will ambassadors of the taxation process and county government
