CERTIFIED PENNSYLVANIA EVALUATOR (CPE)
EXAM QUESTIONS WITH CORRECT ANSWERS
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.
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
As assessment office must have which legally required materials readily
available and easily accessible to the public? - ANSWER 1. property record
cards
2. maps
EXAM QUESTIONS WITH CORRECT ANSWERS
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.
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
As assessment office must have which legally required materials readily
available and easily accessible to the public? - ANSWER 1. property record
cards
2. maps
