What is it?
RCW 36.21.015
requires any
person having the responsibility of valuing real property for purposes of taxation
including persons acting as assistants or deputies to a county assessor under
RCW 36.21.011 shall have first:
- Had at least one year of experience in transactions involving real property, in
appraisal of real property, or in assessment of real property, or at least one year
of experience in a combination of the three;
- Become knowledgeable in repair and remodeling of buildings and improvement of land,
and in the significance of locality and area to the value of real property;
- Become knowledgeable in the standards for appraising property set forth by the Department
of Revenue;
- Met other minimum requirements specified by Department of Revenue rule.
Once an appraiser has received accreditation, they must renew, by application, their
accreditation every two years. The renewal must include 15 hours of continuing education.
Courses that are attended by the appraisers must first be approved by the department
in order for the hours to be considered eligible for continuing education. The courses
must be related to real property appraising. Three of the fifteen continuing education
hours attended may include courses that would be considered “of interest” to the
assessor’s office.
Who administers it?
In the statute, the Department of Revenue (the Department) is directed to:
- Prepare and administer an examination on subjects related to the valuation of real
property. (No person shall assess real property for purposes of taxation without
having passed said examination or having received an examination waiver from the
department upon showing education or experience determined by the department to
be equivalent to passing the examination. A person passing said examination or receiving
an examination waiver shall be accredited accordingly by the Department of Revenue.)
- The Department may by rule establish continuing education requirements for persons
assessing real property for purposes of taxation.
- The Department shall provide accreditation of completion of requirements. (No person
shall assess real property for purposes of taxation without complying with requirements
imposed.)
- To the extent practical, the Department of Revenue shall coordinate accreditation
requirements with the requirements for certified real estate appraisers under chapter
18.140 RCW.
- Approve continuing education courses used for appraiser accreditation
What role does the Property Tax Division play to provide training for the county
assessor's office?
The Property Tax Education Specialist works closely with the county assessor’s education
committee to provide an annual training calendar that offers appraisal courses and
other training in specific program administration.
What responsibility does the Property Tax Division play in regard to monitoring
the educational levels within the assessor’s office?
The Property Tax Division is authorized by statute to administer the accreditation
program which involve both initial and renewal compliance requirements by the assessor’s
appraisal staff. The Department does not have the authority to monitor or oversee
the individual appraisal classifications for levels of education or experience.