In partnership with WSACA, we offer trainings throughout the year for county assessors and staff to ensure duties are performed according to statute and rules. The course catalog reflects trainings that have been offered throughout the years or are currently being offered. Please note some of these are not offered on an annual basis.
Questions?
Contact: Brian Moneymaker, Education Specialist, brianm@dor.wa.gov
General: DORPropertyTaxEducation@dor.wa.gov
Key
GI = General Interest
CE = Continuing Education
Appraisal
Advanced Predictive Modeling in Excel is designed to benefit all users of Microsoft Excel, especially those whose job duties include data analysis and modeling with large databases. This is a two-day course and the material reflects the Excel 2013 version of the software. Major subjects covered by the course include: Statistics and probability, model types, development, techniques and evaluation, development of time adjustments, trendline analysis, multiple regression analysis (MRA), using MRA to develop valuation models, using MRA to develop adjustment factors.
Course Hours: 15 CE
Stuff happens! Assessment officials are constantly faced with appraising property after a disaster – whether natural or man-made. Disasters discussed in this workshop will help you make some preparations in advance and possibly provide a blueprint in case your jurisdiction becomes affected by a disaster. Disasters are traumatic events but for the assessor’s not all traumatic events are disasters. In this workshop we will also provide some examples of extreme growth or economic changes and some steps that an assessor/appraiser can use to help make these extreme changes manageable. These traumatic events are a separate issue from disasters
Course Hours: 7.5 CE
Basic/Intermediate Excel Tools and Concepts for Modeling is designed to benefit all users of Microsoft Excel, especially those whose job duties include data analysis and modeling with large databases. This is a two-day course and the material reflects the Excel 2013 version of the software. Major subjects covered by the course include: Excel capabilities and history, automated Excel functions, data management tools and shortcuts, graphing and charts, and basic economics.
Course Hours: 15 CE
This one-day workshop deals with contamination and appraisal problems and by use of case studies using actual market data, steps the participants through the appraisal process of measuring value and/or value loss. Topics to be discussed are:
- USPAP
- Mold Contamination, Mercury Contamination, and Meth Labs
- Asbestos
- Chinese drywall
- Chinese laminate flooring
- Oil spills
- Fracking
- Sinkholes
- Snake infestation
Course Hours: 7.5 CE
When using the income approach to estimate the value of real estate one of the components that will need to be determined by the assessor/appraiser is the capitalization rate. This workshop will explore the difference between capitalization rates used in direct capitalization and a yield rate used in yield capitalization. We will discuss the difference between an overall capitalization rate, a land capitalization rate and a building capitalization rate along with some other common terms used in capitalization rates discussion such as unloaded versus loaded capitalization rates, terminal capitalization rates.
Course Hours: 7.5 GI
Developing Land Models is a three day computer workshop designed to benefit assessment staff who specialize in constructing valuation models. This computer workshop presents techniques for mass appraisal modeling, along with the tools and processes available to develop mass appraisal models. Topics covered include: basic model forms, available Excel functions, ratio studies, IAAO standard, staffing requirements, time adjustments, and the use of simple & multiple regression in modeling. It is recommended that the student be skilled in Microsoft Excel, have exposure to modeling, and A/S ratio studies. The presentation will include sample problems and exercises. The class is held in a computer lab, and a flash drive will be provided to each student.
Course Hours: 22.5 CE
Human history has literally connected the dots to define property ownership for several thousand years. Of course, the motivation was typically taxes. This history of mapping led to understanding the shape of the earth as well as how to measure time.
Course Hours: 7.5 CE
Intermediate Predictive Modeling in Excel is designed to benefit all users of Microsoft Excel, especially those whose job duties include data analysis and modeling with large databases. This is a two-day course and the material reflects the Excel 2013 version of the software. Major subjects covered by the course include: Statistics and probability, model types, development, techniques and evaluation, development of time adjustments, trend line analysis, multiple regression analysis (MRA), using MRA to develop valuation models, using MRA to develop adjustment factors.
Course Hours: 15 CE
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.
Course Hours: 15 CE
This class will address topics related to the definitions and workflow of various documents that move through the Assessor’s Office, such as easements, annexations, tax code area changes, plats/subdivisions, boundary line adjustments, rights of way, deeds, superior court orders, surveys, etc. The workflow/process discussion will also include segregation procedures (deed, administrative, senior citizen, and DFL/current use), statutory dates, levy processes and timing, TCA annexation reports to the DOR, valuation issues and processes (annual and cyclical), and new construction. Additionally, statutes and rules will be discussed relating to the prepayment of property taxes for certain items processed in the Assessor’s Office.
Course Hours: 7.5 CE
The purpose of this workshop is to provide assistance in the valuation of low end and difficult residential properties that often create valuation issues. It is not unusual that these types of properties when sold have a sales ratio considerably higher than 1.00 and a very regressive PRD (Price-Related Differential).
Course Hours: 7.5 CE
This one-day workshop is designed to help refresh mass appraisal techniques used in the valuation process and also to help establish some processes and procedures for unusual or more challenging events. Topics discussed include: USPAP, Scope of Work, Mass Appraisal, Market Value, Highest and Best Use Analysis, Neighborhood Analysis, Benchmarks, Sales Validation, Sales Ratio Analysis, Sales Chasing and Trending.
Course Hours: 7.5 GI
This workshop will review the characteristics that determine construction quality for residential properties by use of the Marshall & Swift Valuation Service. House images will be included in the presentation and will lead to extensive classroom participation and will also assist in the discussion on rating homes for condition in relationship to the definition and description for each condition rating. Effective age will be defined and demonstrated on how to extract it from the market. Several data sets will be provided for the students to calculate effective age and how to use for the development of a depreciation or percent good table.
Course Hours: 15 CE
This one-day workshop deals with unique and challenging home appraisal problems and by use of case studies and actual market data, steps the participants through the appraisal process of measuring value and/or value loss.
Course Hours: 7.5 CE
This course covers basic rules for ethical behavior and competent performance. It is designed to comply with USPAP requirements for state certified appraisers, and it highlights the role of the appraiser and the implied impartiality often associated with this role. Participants learn how requirements of the Uniform Standards of Professional Appraisal Practice affect their appraisal businesses.
Course Hours: 15 CE
BOE
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.
Course Hours: 15 CE
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.
Course Hours: 0
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.
Presentations
Class Agenda Day 2
- Agenda Day 2
- Real Property Valuation Presentation
- Current Use Presentation
- Reconvened Boards Presentation
- Senior Citizen Exemptions/Deferral Equalization Presentation
- Board Orders Presentation
Handouts
- BOE Decision - Lewis
- 2 BOE Decision - Grays Harbor
- 3 BOE Decision - Spokane
- 4 BOE Decision - Skamania
- Laws and Rules, Standards of Review, Judicial Demeanor
- Non-Valuation Appeals
- Real Property Valuation
- IBP Matrix
- Income Thresholds
- Limited Income Deferral
- Senior Deferral
- Senior Exemption
- DOR Widow Widowers Grant
- King County Decision Tree
Course Hours: 0
This one-day 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.
Handouts
Case Studies
- 1 Cover Page
- 2 BOE Taxpayer Petition
- 3 Notes Blank Pages
- 4 BOE Assessor Response
- 5 BOE Decision
- 6 BOE Corrected Decision
- 7 BTA Taxpayer Decision
- 8 BTA Assessor Response
- 9 BTA Request to Dismiss
- 10 BTA Order Denying Motion to Dismiss
- 11 BTA Order Requesting Amicus Brief
- 12 BTA DOR Response to Amicus
- 13 BTA Prehearing Order
- 14 Brief and Exhibit List
- 15 BTA Proposed Decision
- 16 BTA Order Denying Exception
- 17 Notes Blank Pages
Petition Exercise
Course Hours: 0
Current use
This one day course will concentrate on the basic administrative practices for land classified in the Current Use Program created by the Open Space Taxation Act, under chapter 84.34 RCW and the Designated Forest Land Program, under chapter 84.33 RCW. The purpose of the course is to provide consistent and uniform administration of the program statewide. Both the technical and administrative perspectives will be covered for each classification. Emphasis will be given to the proper classification, continued requirements and removal of land in the programs. The course is designed to benefit new current use administrative staff.
Course Hours: 15 CE
This one day course will concentrate on the basic administrative practices for land classified in the Current Use Program created by the Open Space Taxation Act, under chapter 84.34 RCW and the Designated Forest Land Program, under chapter 84.33 RCW. The purpose of the course is to provide consistent and uniform administration of the program statewide. Both the technical and administrative perspectives will be covered for each classification. Emphasis will be given to the proper classification, continued requirements and removal of land in the programs. The course is designed to benefit new current use administrative staff. New legislation will also be discussed.
Course Hours: 7.5 CE
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.
Course Hours: 7.5 GI
This one day workshop will concentrate on the review of forest management plans in determining both initial and continuing qualifications for timber/forestland parcels under chapter 84.34 RCW and chapter 84.33 RCW. Students will be given resources to assist them in evaluating the plans, general information for proper classification, continued requirements, and removal of land in both programs. This workshop is designed for program administrators.
Course Hours: 3 GI
This one-day workshop will concentrate on the application process, and review of forest management plans in determining both initial and continuing qualifications for timber/forestland parcels under chapter 84.33 RCW and chapter 84.34 RCW. Students will be given resources to assist them in evaluating the plans, general information for proper classification, continued requirements. This workshop is designed for program administrators.
Course Hours: 3 GI
The Washington State Liquor and Cannabis Board (WSLCB) will review the laws and regulations of the cannabis industry. This class will also cover the special types of equipment that is used in the growing, processing, and retailing of cannabis. The Washington State Department of Agriculture (WSDA) will provide information on licensing industrial hemp, information will be provided on difference between cannabis and industrial hemp.
Course Hours: 7.5 CE
Exemptions/Deferrals
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 Q&A periods and examples.
Course Hours: 3 GI
This one-day course will focus on the basic administrative practices for the property tax relief programs for seniors and disabled persons. The course is designed to be an introduction to the laws and rules governing the Exemption and Deferral Programs for Seniors and Disabled Persons. Covered subjects will include qualifications, calculation of disposable income, and administration.
Course Hours: 3 GI
GIS
GPS and professional surveying tools are explained as well as how these points, lines, and polygons are the foundation of your Geographic Information System. We will also discuss the nuance of map distortions and errors.
Course Hours: 7.5 CE
IAAO
This course will enhance your ability to read, analyze, and interpret leases. You will learn why extracting all pertinent information from a lease is a critical step in determining property value by the income approach. We will review terminology, types of leases, common clauses, and custom leases. We will also discuss the impact that these issues have on value.
Fundamentals of Real Property Appraisal is designed to provide the students with an understanding and working knowledge of the procedures and techniques required to estimate the market value of vacant and improved properties. This course concentrates on the skills necessary for estimating the market value of properties using two approaches to value: the cost approach and the sales comparison approach. Recommended: Property Assessment Valuation (PAV) textbook.
Course Hours: 30 CE
Income Approach to Valuation is designed to provide the students with an understanding and working knowledge of the procedures and techniques required to estimate the market value of vacant or improved properties by the income approach. The material covers real estate finance and investment, capitalization methods and techniques, analysis of income and expenses to estimate operating income, selection of capitalization rates, and application of the approach. Recommended: Course 101, Property Assessment Valuation (PAV) textbook
Course Hours: 30 CE
IAAO Course 112 is a comprehensive, interactive program intended for mid-level, commercial-industrial appraisers. The material will cover the income approach to value in depth, and reflect contemporary appraisal theory. The course will be broad based, while covering many topics that will focus on a case study problem that utilizes methodology learned in the course and will allow the audience to work through the case study to its conclusion. Depending on the size of the class, students will be grouped, based on the instructor’s summation of the student’s class participation. The groups will generally consist of 2-4 students. Each group will be expected to present their results to the remainder of the class. The instructor will be available to assist each group. Recommended: Course 101, Course 102, Property Assessment Valuation (PAV) textbook (3rd edition).
Course Hours: 30 CE
Highest and best use is a concept in real estate appraisal in which market value is achieved by the reasonably and probable legal land use that results in the highest value and is an essential step in the mass appraisal process that is required before the creation of market value estimates. Local law may mandate preferential assessments according to specific land uses such as agricultural, historic and so forth rather than the highest and best use. This workshop is designed to provide students with a more in-depth study and understanding of the role and purpose of highest and best use in the appraisal process. Finally, this course will feature discussions of the unique situations that sometimes arise in a highest and best use analysis.
Course Hours: 15 CE
Appraisal of Land is designed to provide the students with an understanding and working knowledge of the procedures and techniques required to estimate the market value of land. This course concentrates on the skills necessary for estimating land value primarily using the sales comparison approach. Recommended: Course 101, Course 102, Property Assessment Valuation (PAV) textbook (3rd edition).
Course Hours: 30 CE
This course provides an introduction to mass appraisal and is a prerequisite for the 300 series of courses offered by the IAAO. Topics covered include single-property appraisal versus mass appraisal, components of a mass appraisal system, data requirements and analysis, introduction to statistics, use of assessment ratio studies in mass appraisal, modeling of the three approaches to value, and selection of a mass appraisal system. Recommended: Course 101, 102, MARP
Course Hours: 30 CE
Course 311 presents a detailed study of the mass appraisal process as applied to residential property. Topics covered include a comparison of single-property appraisal and mass appraisal, the major steps in the mass appraisal process, data requirements, market analysis, application of the approaches to value, use of sales ratio studies, and valuation review techniques. Recommended: Course 300, MARP.
Course Hours: 30 CE
Course 312 presents a detailed study of the mass appraisal process as applied to income-producing property. Topics include income property data, market analysis, sales comparison approach, cost approach, cost approach, gross and net income analysis, capitalization rate development, model specification and calibration, and value review and maintenance. Recommended: Course 300, MARP.
Course Hours: 30 CE
This course is designed to build on the subject matter covered in Course 300 - Fundamentals of Mass Appraisal and prepare the student to take the more advanced mass appraisal courses. It teaches the student how to use Excel and SPSS to analyze data and apply it. Much of the emphasis will be on data accumlation and analysis primarily directed toward the cost approach. Along the way the student will learn how to use the graphing and analysis tools within Excel for ratio studies, in addition to supporting existing cost schedules or building new ones.
Course Hours: 30 CE
Course 400 covers administrative concepts and procedures that can produce greater efficiency in the modern assessment office. Students explore the key subsystems of an organization and how to operate them more effectively. Also included is the manager's role within an assessment organization: the processes of planning, directing, coordinating, organizing, budgeting, and evaluating toward the better utilization of human and physical resources. Topics include information systems, reappraisal, setting goals and objectives, maintenance, appeals, data processing, public relations, personnel, budgeting, report reviews, ratio studies, evaluations and standards of practice. Recommended: Course 101, and The Appraisal Foundation's Uniform Standards of Professional Appraisal Practice (USPAP), PAAA
Course Hours: 30 CE
Principles and Techniques of Cadastral Mapping is intended to be a comprehensive, interactive program to introduce entry-level map maintenance personnel and assessment technicians to the field of cadastral mapping. Students are presented basic mapping principles and techniques and are expected to demonstrate basic skills that will allow them to plot deeded descriptions in both the metes and bounds land description system and the Public Land Survey System. Principles and Techniques of Cadastral Mapping utilize lectures, classroom discussion, and exercises to emphasize the main concepts and procedures taught in the course.
- Chapter One provides the students with a background and history of mapping in general and addresses the specifics of creating a county-wide assessment mapping program.
- Chapter Two introduces the students to the various tools and techniques used by cadastral mappers to plot deed descriptions that contain bearings, azimuths, curves and field angles.
- Chapter Three provides an overview of locational systems including latitude and longitude and state plane coordinates. This chapter discusses mathematical projections used in the creation of a flat map from a curved surface.
- Chapter Four discusses the various base maps available to today’s assessment mapping personnel. In addition, aerial photograph displacement is discussed and explained. This provides an understanding of how photo distortion can affect the accuracy of assessment maps.
- Chapter Five explains the various methods available to describe land, provides examples of each and uses exercises to enhance the learning experience.
- Chapter Six covers conveyance records, area determination and parcel identification systems.
- Chapter Seven addresses the importance of proper map maintenance, explains the different types of maintenance the assessment map technician must complete and provides exercises to enhance the learning experience.
- Chapter Eight provides guidance in determining the requirements for a proper cadastral mapping program and explains the value of creating and managing a parcel-level information system.
Course Hours: 30 CE
This workshop is designed to provide the students with a basic understanding of the procedures and techniques used within a mass appraisal office. This workshop introduces students to some of the concepts involved in using two approaches to value: the cost approach and the sales comparison approach.
Course Hours: 15 CE
Legal Descriptions
An overview/explanation of title/escrow will be presented, along with why a general knowledge of chain of title is important to the assessor's office. Various documents that affect title to real property in the State of Washington will be discussed generally, and in the context of the assessor's responsibility to discover and assess real property for tax purposes. Various scenarios will be discussed that will help clarify the effect of legal documents on title. Specific DOR taxation programs will not be discussed in detail; but how a specific interest in real property may affect qualification for a DOR program will be discussed.
Course Hours: 7.5 CE
The Assessor is not only required to identify taxable property, but also to identify who has the tax liability for that property. This requires knowledge of how legal documents affect the title to property. This class will provide an overview/explanation of title/escrow, along with why a general knowledge of chain of title is important to the Assessor’s office. Various documents that affect the title to real property in the State of Washington will be discussed in the context of the Assessor’s responsibility to discover and assess real property for tax purposes. Various scenarios will be discussed that will help clarify the effect of legal documents on the title. We will discuss (among other topics) legal descriptions, interests in real property (including easements, co-ownership, life estates, etc.), title to real property, real estate financing documents, document language, and some of the statutes behind legal documents.
Course Hours: 6 CE
The Assessor is not only required to identify taxable property, but also to identify who has the tax liability for that property. This requires knowledge of how legal documents affect the title to property. This class will provide an overview/explanation of title/escrow, along with why a general knowledge of chain of title is important to the Assessor’s office. Various documents that affect the title to real property in the State of Washington will be discussed in the context of the Assessor’s responsibility to discover and assess real property for tax purposes. Various scenarios will be discussed that will help clarify the effect of legal documents on the title. We will discuss (among other topics) legal descriptions, interests in real property (including easements, co-ownership, life estates, etc.), title to real property, real estate financing documents, document language, and some of the statutes behind legal documents.
Course Hours: 6 CE
Levy
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.
Course Hours: 3 GI
The purpose of this online course is to review legislative updates and general levy guidelines, revisit local tax increment finance programs, 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.
Course Hours: 3 GI
Misc
The Fundamentals of the Assessor's Office - 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.
Day 1
- Class Agenda
- Chapter 1 - Property Tax Resource Center (PTRC) website
- Chapter 1 - Participant List - 2023 Fundamentals
- Chapter 2 - Laws, Rules, Assessor’s Responsibilities
- Chapter 3 - Customer Service
- Chapter 4 - WSACA Education Program
- Chapter 4-1 Application for Accreditation - Real Property Appraiser
- Chapter 4-2 Application for Accreditation Renewal
- Chapter 4-3 Class Resgistration Form
Day 2
- Chapter 5 - Appraisal Principles / Real Property Valuation
- Chapter 5-1 - Overview of Real Property Appraisal Practices
- Chapter 5-2 Cost Approach Example
- Chapter 5-3 Cost Approach Answer
- Chapter 5-4 Sales Comparison Example
- Chapter 5-5 Sales Comparison Answer
- Chapter 5-6 2023 Exercise Questions
- Chapter 5-7 2023 Exercise Answers
- Chapter 6 - Revaluation and Mass Appraisal
- Chapter 7 - Appraisal Logistics
- Chapter 8 - Personal Property/Audit Requests
- Chapter 8-1 Personal Property Brochure
- Chapter 8-2 Valuation Guidelines
- Chapter 8-3 Personal Property Manual
- Chapter 8-4 Manufactured Homes Brochure
- Chapter 9 - Ratio Studies
- Chapter 10 - Centrally Assessed Property/GIS
- Chapter 10-1 Centrally Assessed Decision Tree
- Chapter 10-2 Centrally Assessed Apportionment Example
- Chapter 10-3 Pierce Map
- Chapter 11 - Current Use Designated Forestland
- Chapter 11-1 2022-2023 Wheat Facts
- Chapter 11-2 Designated Forestland Application
- Chapter 11-3 Farm and Agriculture Land Application
- Chapter 11-4 Open Space Application
- Chapter 11-5 Open Space Taxation Agreement
- Chapter 11-6 Timberland Application
- Chapter 11-7 Additional Tax
- Chapter 11-8 Designated Forestland Removal
Day 3
- Chapter 12 - Exemptions: Nonprofit, Tribal, and Others
- Chapter 12-1 Auditor List
- Chapter 12-2 Application for Property Tax Exemption
- Chapter 12-3 2020 Tribal Special Notice
- Chapter 12-4 2014 Loan and Rental Special Notice
- Chapter 12-5 Nonprofit Church Brochure
- Chapter 12-6 Nonprofit Public Assembly Hall Brochure
- Chapter 13 - Relief Programs for Individuals
- Chapter 13-1 Program Requirements Matrix
- Chapter 13-2 Income Thresholds for Tax Years 2020-2024
- Chapter 13-3 Limited Income Deferral
- Chapter 13-4 Senior and Disabled Deferral
- Chapter 13-5 Senior and Disabled Exemption
- Chapter 13-6 Widow/Widowers of Veterans Grant Program
- Chapter 14 - Boards of Equalization
- Chapter 14-1 Appeals Cheat Sheet
- Chapter 15 - Property Tax Levy Limitations
- Chapter 15-1 Property Tax Levy Manual
- Chapter 15-2 Levy Forms
- Chapter 15-3 Ballot Measure Requirements Guide
Course Hours: 22 CE
Personal Property
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.
Course Hours: 7.5 CE
Ratio
This two day advanced ratio study workshop is designed to expose assessors and appraisers to ratio study statistics, concepts, and interpretation. The course will provide attendees with information on how ratio studies are used nationally and will take students through a broad array of ratio study statistics, emphasizing measures of assessment level and uniformity. Sampling concepts, including time adjustments, sample size considerations, and representativeness, will also be covered. On the second day there will be discussion and demonstration of statistical reliability and considerable time will be spent interpreting analysis examples. There will be an introduction to multiple regression analysis (MRA) and discussion of how ratio studies and MRA can work hand in hand to assure assessment quality. Students will be expected to perform mathematical calculations throughout the class, so calculators will be necessary.
Course Hours: 15 CE
Valuation
This course is an intermediate level course and the audience should have experience with commercial appraising. Overview of the appraisal process. Methodologies used in the valuation of special purpose/industrial properties. Emphasis is to provide guidelines relating to issues, appraisal techniques, and methodologies applicable to the Cost and Income Approaches for special purpose property in. Washington. Issues covered will include market information, factors affecting value, property inspection, data gathering and analysis, the cost, sales comparison, and income approaches and the value reconciliation process.
Course Hours: 7.5 CE
Purpose of this workshop is to provide some guidance and suggestions on the process of analysis and valuation of metal buildings converted to living areas. What we call Barndominiums. These are structures that appear to be metal clad farm buildings but part or all the structure has been finished on the interior and used as living area. Some are used as temporary living area while the owners construct a new stick-built home, while others are built as a permanent residence. The framing can be pole or steel.
Course Hours: 7.5 CE
The valuation of big box properties is a one-day workshop that provides an overview of valuation guidelines for the big box properties. Information from actual property appraisals will be utilized to illustrate some processes and procedures. Specific topics addressed include: USPAP review, market value versus value in use, highest and best use, land valuation, costs, sales comparison, and income approach. Upon completion of this course participants will understand the difference between market value in use, and highest and best use, and how they apply to big box properties.
Course Hours: 7.5 CE
This workshop takes a look at Fast Food properties, also known as Quick Service Restaurants (QSRs), in the restaurant industry. Current trends in QSRs will be reviewed, as well as real-world case studies that address first-generation vs. second-generation users, build-to-suit, credit tenant/long-term lease, and property rights valuation issues. Workshop material addresses USPAP, highest and best use, as well as the cost, sales comparison, and the income approaches.
Course Hours: 7.5 CE
Purpose of this workshop is to provide some guidance and suggestions on the process of analysis and valuation of green buildings. Information from various areas of the U.S. will be used to help establish some processes and procedures. Images and property characteristics of sold properties will be used.
Course Hours: 7.5 CE
Purpose of this workshop is to provide some guidance and suggestions on the process of data collection and analysis of green commercial buildings from various areas of the U.S. Images and property characteristics of sales and listed properties plus data relating to income and expenses and the related market value will be used.
Course Hours: 7.5 CE
Purpose of this workshop is to provide some guidance and suggestions on the process of analysis and valuation of green residential buildings. Information from various areas of the United States will be used to help establish some processes and procedures. Images and property characteristics of sold properties will be used.
Course Hours: 7.5 CE
Purpose of this workshop is to provide some guidance and suggestions on the process of data collection and analysis of high-end and difficult residential properties. Information from various areas of the U.S. will be used to help establish some processes and procedures. Images and property characteristics of sales and listed properties will be used.
Course Hours: 7.5 CE
The purpose of this workshop is to provide some guidance and suggestions on process of data collection and analysis of historic properties. Information from various sources and areas of the United States will be used to help establish some processes and procedures to determine if the market reacts differently to historic versus non-historic properties. Topics discussed are: USPAP, background information on National Register of Historic Places, definitions and designation as an historic place, websites and data sources, highest and best use analysis, review of economic principles and the three approaches to value.
Course Hours: 7.5 CE
Purpose of this workshop is to provide guidance and suggestions on the valuation process of lodging properties including hotel/motel properties. The workshop will look at the different classifications of hotel/motel properties, lodging terminology and how all three approaches to value can be used to value these types of properties. The workshop will also provide some internet web sites where additional information on the hotel/motel industry can be discovered. Also, included is some information on what authorities in the field say lies ahead for the industry in the upcoming year or two.
Course Hours: 7.5 CE
This one-day workshop is designed to provide historical and current data to assist in the evaluation of Manufactured Homes. Topics for this session include history, trends, how to distinguish between manufactured homes, modular homes, panelized homes and pre-cut or kit homes, financing and Internet sources for research and information. All three approaches to value will be discussed and examples given. Considerable time will be spent on developing replacement cost new from the marketplace, comparing to cost manuals and calculating indexes. Depreciation and gross rent multipliers will be extracted from actual market data. Actual sales will be used to compare to cost manual value estimates and the workshop will conclude with two sections on questions and answers from assessors/appraisers and potential owners of manufactured homes.
Course Hours: 7.5 CE
The senior housing valuation seminar is a one-day workshop that provides an overview of valuation guidelines for the four main types of senior housing (independent living, assisted living, skilled nursing, and variety of care retirement facilities). The seminar will also address Alzheimer/ Dementia care units in the various property types. Specific topics addressed include: property rights; components/allocation of value; ownership types; market analysis; property data and analysis; cost approach; sales comparison (market) approach; and income approach. Significant time will be spent on the market analysis and income approach to value, with emphasis on the collection and analysis of rent, occupancy, demographic, income/expense, and capitalization rate data. Examples will include single property and mass appraisal applications.
Course Hours: 7.5 CE
This one-day workshop deals with unique appraisal problems and by use of case studies using actual market data, steps the participants through the appraisal process of measuring value and/or value loss. Topics of discussion include:
- Discussion and review of USPAP history and standards.
- Mold Contamination, Mercury Contamination, Meth Labs, Snake Infestation
- Out of Town Buyers
- Metal-Sided Dwellings
- Valuation Using Limited Sales
- Chinese Drywall
Course Hours: 7.5 CE