CERTIFIED PENNSYLVANIA
EVALUATOR (CPE) CERTIFICATION
SCRIPT 2026 QUESTIONS WITH
SOLUTIONS GRADED A+
◍ Depreciation.
Answer: loss in value from cost new from all causes for property having a
limited economic life. (a) Loss due to wear and tear(b) Presence of features
that are deficient(c) Excessive, currently undesirable (d) External factors
causing loss in value
◍ Accrued Depreciation.
Answer: the total depreciation from all causes taken on an asset from the
time of purchase to the present
◍ 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
◍ External Obsolescence.
Answer: loss in value as a result of impairment in utility and desirability
caused by factors external to the property
◍ USPAP.
Answer: Uniform Standards of Professional Appraisal Practice
◍ Intangible Property.
Answer: nonphysical assets, including but not limited to franchises,
trademarks, patents, copyrights. (something we can't see)
,◍ Market Value.
Answer: A type of value, stated as an opinion, that presumes the transfer of
a property.
◍ Ethics Rule:.
Answer: An appraiser must promote and preserve the public trust inherent in
appraisal practice by observing the highest standards of professional ethics.
◍ An appraiser must:.
Answer: perform assignments with impartiality, objectivity, and
independence, and without accommodation of personal interests.
◍ How many years must an appraiser retain a work file?.
Answer: a period of at least 5 years after preparation, or at least 2 years after
the final disposition.
◍ 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.
◍ An appraiser must be.....
Answer: competent to perform the assignment, acquire the necessary
competency to perform the assignment, or decline or withdraw from the
assignment.
◍ Apex on the street.
Answer: 35%
◍ Apex in the rear.
Answer: 65%
◍ Last day to submit an appeal.
, Answer: September 1
◍ An assessor is responsible for.
Answer: himself, tax payer, and taxing authorities
◍ 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
◍ Base Year.
Answer: the year in which property values are based.
◍ Predetermined Ratio.
Answer: A percentage of the base year value, set by the county
commissioners to calculate taxes
◍ Date that public notice must be given that tax rolls are open for public
inspection.
Answer: July 1st
◍ Assessed Value:.
Answer: Total value of base year less predetermined ratio.
◍ 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
EVALUATOR (CPE) CERTIFICATION
SCRIPT 2026 QUESTIONS WITH
SOLUTIONS GRADED A+
◍ Depreciation.
Answer: loss in value from cost new from all causes for property having a
limited economic life. (a) Loss due to wear and tear(b) Presence of features
that are deficient(c) Excessive, currently undesirable (d) External factors
causing loss in value
◍ Accrued Depreciation.
Answer: the total depreciation from all causes taken on an asset from the
time of purchase to the present
◍ 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
◍ External Obsolescence.
Answer: loss in value as a result of impairment in utility and desirability
caused by factors external to the property
◍ USPAP.
Answer: Uniform Standards of Professional Appraisal Practice
◍ Intangible Property.
Answer: nonphysical assets, including but not limited to franchises,
trademarks, patents, copyrights. (something we can't see)
,◍ Market Value.
Answer: A type of value, stated as an opinion, that presumes the transfer of
a property.
◍ Ethics Rule:.
Answer: An appraiser must promote and preserve the public trust inherent in
appraisal practice by observing the highest standards of professional ethics.
◍ An appraiser must:.
Answer: perform assignments with impartiality, objectivity, and
independence, and without accommodation of personal interests.
◍ How many years must an appraiser retain a work file?.
Answer: a period of at least 5 years after preparation, or at least 2 years after
the final disposition.
◍ 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.
◍ An appraiser must be.....
Answer: competent to perform the assignment, acquire the necessary
competency to perform the assignment, or decline or withdraw from the
assignment.
◍ Apex on the street.
Answer: 35%
◍ Apex in the rear.
Answer: 65%
◍ Last day to submit an appeal.
, Answer: September 1
◍ An assessor is responsible for.
Answer: himself, tax payer, and taxing authorities
◍ 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
◍ Base Year.
Answer: the year in which property values are based.
◍ Predetermined Ratio.
Answer: A percentage of the base year value, set by the county
commissioners to calculate taxes
◍ Date that public notice must be given that tax rolls are open for public
inspection.
Answer: July 1st
◍ Assessed Value:.
Answer: Total value of base year less predetermined ratio.
◍ 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
