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Certified Pennsylvania Evaluator
Exam (CPE) Questions and Answers
Latest 2026
Assessor Ans: Any person responsible for the valuation
of real property for ad valorum taxation purposes
Duties and Responsibilities of an Assessor Ans:
Discovering, Listing, Valuing
Clean & Green - Act 319 Ans: Has two values, Value in
Use and Value in Exchange
An Assessor is accountable to whom? Ans: Himself,
taxpayers and all taxing authorities
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.
Last day to submit an appeal Ans: September 1
All appeals must be heard and decided by what date?
Ans: October 31st
Last day to apply for the Homestead/Farmstead
Exclusion Ans: March 1st
© 2025 All rights reserved
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Last day to apply for the Clean and Green program for
the next tax year Ans: June 1st
Date that public notice must be given that tax rolls are
open for public inspection Ans: July 1st
STEB must certify to all assessment Office their CLR's by
which date? Ans: July 1st
All notice of appeal decisions must be mailed Ans:
November 15th
Assessors Certification Date Ans: November 15th
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
Assessors are charged with the responsibility of
administering what? Ans: A uniform and equitable
assessment system
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
© 2025 All rights reserved
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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 Ans: The
state board certification body
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)
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
© 2025 All rights reserved
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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
ASB Ans: Appraisal Standards Board
An appraiser must perform assignments with what? Ans:
Impartiality, Objectivity and Independence, without
accommodation of personal interest
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!
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
© 2025 All rights reserved
Certified Pennsylvania Evaluator
Exam (CPE) Questions and Answers
Latest 2026
Assessor Ans: Any person responsible for the valuation
of real property for ad valorum taxation purposes
Duties and Responsibilities of an Assessor Ans:
Discovering, Listing, Valuing
Clean & Green - Act 319 Ans: Has two values, Value in
Use and Value in Exchange
An Assessor is accountable to whom? Ans: Himself,
taxpayers and all taxing authorities
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.
Last day to submit an appeal Ans: September 1
All appeals must be heard and decided by what date?
Ans: October 31st
Last day to apply for the Homestead/Farmstead
Exclusion Ans: March 1st
© 2025 All rights reserved
, 2 | Page
Last day to apply for the Clean and Green program for
the next tax year Ans: June 1st
Date that public notice must be given that tax rolls are
open for public inspection Ans: July 1st
STEB must certify to all assessment Office their CLR's by
which date? Ans: July 1st
All notice of appeal decisions must be mailed Ans:
November 15th
Assessors Certification Date Ans: November 15th
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
Assessors are charged with the responsibility of
administering what? Ans: A uniform and equitable
assessment system
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
© 2025 All rights reserved
, 3 | Page
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 Ans: The
state board certification body
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)
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
© 2025 All rights reserved
, 4 | Page
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
ASB Ans: Appraisal Standards Board
An appraiser must perform assignments with what? Ans:
Impartiality, Objectivity and Independence, without
accommodation of personal interest
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!
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
© 2025 All rights reserved
