Course catalog

This five-part course will expand upon the IAAO 101 and IAAO 102 course curriculums. We will discuss the conceptual framework of industrial appraising via direct instruction and contextualized application relevant to commercial appraising. We will focus on single property versus mass appraisal, with an emphasis on components of the valuation process, the Income Approach to value, and reconciliation.

• Part 1: Valuation Process Components We will introduce the paradigm shift associated with single property appraisal instead of mass appraisal and the components of the valuation process.
• Part 2: Data Sources and Analysis Component We will continue our development of the single property appraisal paradigm and study of the components of the valuation process.
• Part 3: Income Component We will examine the “Income” component of the Income Approach.
• Part 4: Rate Component We will examine the “Rate” component of the Income Approach.
• Part 5: Reconciliation We will continue our development of single property appraisal competency via an examination of the considerations necessary to reconcile a final value indication from the individual value indications derived by the various approaches.

Scheduled classes: None at this time
Course materials: Link

This course will provide appraisers (or other assessment staff) of the requirements, methods, and techniques to be effective in presenting appeals before the Board of Equalization and the Board of Tax Appeals. Instruction will be given on how to prepare supporting documentation as well as providing techniques for presenting effective evidence and testimony at hearings. The course is also designed to inform assessment professionals of the skills necessary to make clear, concise, and effective presentations. Other topics will include a review of the appeal process, the statutory and regulatory authority of the Board to operate and the standards of review used in making Board determinations.

Scheduled classes: November 5, 2025
Course materials: Link

This training seminar provides an overview of BOE clerk duties and responsibilities. This seminar is intended for new and experienced clerks, not board members. The course will concentrate on processing appeal petitions; determining timeliness and completeness; good cause waivers and reconvene requests. Experienced staff members are encouraged to attend and share their experiences and best practices. The course will utilize PowerPoint presentations and group discussions. This course will NOT satisfy the training requirements listed in RCW 84.48.042.

Scheduled classes: May 16, 2024
Course materials: Link

This two-day Board of Equalization training seminar provides an overview of BOE duties and is designed for new clerks and board members. The course concentrates on basic board fundamentals, although experienced staff members are welcome to attend and share their experiences. Both PowerPoint presentations and group discussion will be utilized. The more complex issues will be addressed as time allows. This course satisfies the training requirements listed in RCW 84.48.042.

Scheduled classes: June 4-5, 2024, and June 11-12, 2024
Course materials: Link

This Board of Equalization Training Seminar provides guidance for the experienced board members and clerks. The majority of the class will be spent discussing topics of interest as a group, including special use valuation, new construction and if time permits new hot topics. This course satisfies the training requirements listed in RCW 84.48.042.

Scheduled classes: June 13, 2024, June 25, 2024, and June 27, 2024
Course materials: Link

This one-day course will concentrate on the basics of the Current Use Program created by the Open Space Taxation Act (Chapter 84.34 RCW) and the Designated Forest Land Program (Chapter 84.33 RCW). The purpose of the course is to provide consistent and uniform administration of the program statewide.

Scheduled classes: May 8, 2024
Course materials: Link

This course covers all things removals, including due process provided to taxpayers, communication, when to remove, additional or compensating tax, interest, penalty calculations, and appeals.

Scheduled classes: August 8, 2024 
Course materials: link

We will discuss the four property tax relief programs available to individual homeowners: Exemption and Deferral Programs for Senior Citizens and People with Disabilities; Deferral Program for Homeowners with Limited Income; and Grant Assistance Program for Widows/Widowers of Veterans. Covered topics include basic qualifications, laws and rules, program administration, disposable income and combined disposable income, what to look for on a tax return, and analyzing trusts for ownership requirements. We will include question and answer periods and examples.

Scheduled classes: August 20-21, 2024
Course materials: link

This two-day Basic Levy Training session provides an overview of the property tax levy process and basic training in the calculation of levies and levy limitations. The presentation is designed to assist levy specialists from the assessor's or treasurer’s offices and taxing district staff. This session presumes that the participants have minimal experience with levies, so we concentrate on the fundamentals. Experienced staff is welcome to attend and participate, but the most complex questions will be answered as time allows.

Scheduled classes: September 4-5, 2024 and September 11-12, 2024
Course materials: Link

The purpose of this online course is to review the 2023 legislative updates, including changes to how state assessed utility values will be certified to the county assessor offices for the 2025 tax year and general levy guidelines, and discuss problems counties are experiencing in determining the levy limitations for taxing districts. This training session is specifically directed to experienced levy personnel. A representative from all county assessor’s offices is encouraged to attend.

Scheduled classes: October 17, 2024
Course materials: Link

This course provides a high-level overview of the functions of the assessor’s office and is intended to provide basic information for new employees with limited knowledge of property tax administration. Students seeking more detailed technical training in various property tax programs are encouraged to register for program-specific courses offered on the DOR/WSACA Property Tax Training Calendar.

Scheduled classes: April 23-25, 2024
Course materials: Link

The class will include a thorough overview of personal property laws, rules, and Property Tax Advisories; listing requirements; estimating value; and application of Department of Revenue valuation guidelines and supplemental schedules. The class will also include a general overview of discovery of personal property, discussion on auditing methods, and IRS records applicable to auditing and personal property. Students will be expected to work on some assignments between sessions to maximize learning and generate interaction.

Scheduled classes: October 9-10, 2024
Course materials: Link