Certified Pennsylvania Evaluator Exam (CPE) – Complete Questions & Answers (Rated A+)

Certified Pennsylvania Evaluator Exam (CPE)
– Complete Questions & Answers (Rated A+)


Assessor - Any person responsible for the valuation of real property for ad valorum taxation purposes
b b b b b b b b b b b b b b b




Duties and Responsibilities of an Assessor - Discovering, Listing, Valuing
b b b b b b b b b




Clean & Green - Act 319 - Has two values, Value in Use and Value in Exchange
b b b b b b b b b b b b b b b b




An Assessor is accountable to whom? - Himself, taxpayers and all taxing authorities
b b b b b b b b b b b b




In order for an assessor to accomplish the task of discovering property, the assessor needs what? - An
b b b b b b b b b b b b b b b b b




adequate mapping system ( GIS) showing every parcel of land.
b b b b b b b b b b




Last day to submit an appeal - September 1
b b b b b b b b




All appeals must be heard and decided by what date? - October 31st
b b b b b b b b b b b b




Last day to apply for the Homestead/Farmstead Exclusion - March 1st
b b b b b b b b b b




Last day to apply for the Clean and Green program for the next tax year - June 1st
b b b b b b b b b b b b b b b b b




Date that public notice must be given that tax rolls are open for public inspection - July 1st
b b b b b b b b b b b b b b b b b




STEB must certify to all assessment Office their CLR's by which date? - July 1st
b b b b b b b b b b b b b b

,All notice of appeal decisions must be mailed - November 15th
b b b b b b b b b b




Assessors Certification Date - November 15th b b b b b




Levels of appeal process - 1. County Board of Assessment Appeals, 2. Court of Common Pleas of
b b b b b b b b b b b b b b b b




Pennsylvania, 3.Commonwealth Court of Pennsylvania, 4.Superior Court of Pennsylvania
b b b b b b b b b




Assessors are charged with the responsibility of administering what? - A uniform and equitable
b b b b b b b b b b b b b




assessment system
b b




March 17th 1987 - The Assessors Certification Act required that all persons responsible for the valuation
b b b b b b b b b b b b b b b




of real property for ad valorem taxation purposes be certified to do so by he State Tax Equalization Board.
b b b b b b b b b b b b b b b b b b b b




Has three years from the start of employment to become certified
b b b b b b b b b b




March 17, 1992 - The responsibility to certify assessors shifted from the State Tax Equalization Board to
b b b b b b b b b b b b b b b b




the State Board of Certified Real Estate Appraisers.
b b b b b b b b




State Board of Certified Real Estate Appraisers - The state board certification body
b b b b b b b b b b b b




To be certified by the State Board of Certified Real Estate Appraisers, the assessor must: - 1. Possess a high
b b b b b b b b b b b b b b b b b b b




school diploma, or its equivalent, or two years of assessing experience
b b b b b b b b b b b




2. Shall be at least 18 years of age
b b b b b b b b




3. Shall be a resident of this Commonwealth for at least six months
b b b b b b b b b b b b




4. Successfully completed a minimum of 90 hours of the basic course of study of the International
b b b b b b b b b b b b b b b b




Association of Assessing Officers (IAO) or the Assessors Association of Pennsylvania (AAP)
b b b b b b b b b b b b




5. This act does not apply to counties of the First Class (Philadelphia Counties)
b b b b b b b b b b b b b

, How often must an assessor recertify? - Every two years.
b b b b b b b b b




June 30 Odd number years (license runs out)
b b b b b b b




July 1 odd number of years (starts a new license year)
b b b b b b b b b b




Example: July 1, 2009 to June 20, 2011 b b b b b b b




To become re-certified the assessor must accumulate how many hours of continuing professional
b b b b b b b b b b b b




education credits? - 28 hours
b b b b b




7 hours must be on USPAP (Uniform Standards of Professional Appraisal Practice)
b b b b b b b b b b b




2 hours must be on Assessor's Certification Act (Act 28 of 1992)
b b b b b b b b b b b




The State Board of Certified Real Estate Appraisers approves the courses or activities necessary to comply
b b b b b b b b b b b b b b b




with the re-certification requirements
b b b b




ASB - Appraisal Standards Board
b b b b




An appraiser must perform assignments with what? - Impartiality, Objectivity and Independence, without
b b b b b b b b b b b b




accommodation of personal interest
b b b b




How long must an appraiser retain his/her workfile? - 5 years after preparation or 2 years after final
b b b b b b b b b b b b b b b b b




disposition of any judicial processing.
b b b b b




Whichever expires last! b b




Workfile must include the following: - 1. Name of the client and the identity, by name or type, of any
b b b b b b b b b b b b b b b b b b b




intended users
b b




2. True copies of any written reports, documents on any type of media
b b b b b b b b b b b b