BOE – New & Senior Member Training

The two day Board of Equalization Training Seminar provides an overview of BOE duties. The presentation is designed for clerks and new or reappointed 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 throughout both days. The more complex issues will be addressed as time allows. This course satisfies the training requirements listed in RCW 84.48.042.

BOE – Senior Member Training

The 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. Participants are encouraged to supply the Department of Revenue with any specific topics they would like to discuss prior to or at the meeting. This course satisfies the training requirements listed in RCW 84.48.042.

Board of Equalization / Board of Tax Appeals Preparation and Presentation

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.

Collection, Interpretation, & Model Building

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.

Current Use – Basic

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.

Evaluating Commercial Construction

This seminar offers you critical skills necessary to better describe, analyze, and value commercial property improvements. Once you have completed this program, you will be able to better identify building characteristics, conditions, and deficiencies; succinctly describe what you observe during your site visit; and then factor your insights into replacement cost and income capitalization calculations. Participants have highly praised the seminar for its useful content and relevance to commercial real estate tax assessment. If you want to improve your observation, description, and valuation skills, then this course is for you.

Evaluating Residential Construction

This seminar will improve your confidence to describe, analyze, and value new or existing residential property. Once you have completed this program, you will be able to better identify and characterize quality and condition of a single family house that effect its market appeal and value.

GIS and the Assessor's Office

This course is designed for counties that don't have a working GIS, or those that have GIS but it's not being used as a tool for assessment purposes. Many counties may not have the financial or personnel resources to implement a GIS. The class will explain one way (of many) to effect the conversion from paper mapping to computerized mapping and GIS. The class will show that this conversion can be accomplished with a relatively small financial investment, and moderate personnel investment. The basic functionality of specific mapping and GIS software will be explained (AutoCAD and ArcView). The class will also explore a number of ways to implement the GIS in the Assessor's Office, specifically the task of annually updating values for those counties on an annual revaluation cycle. For those counties contemplating the conversion from a 4-yr physical cycle to an annual cycle (6 yr physical), this class will provide workable suggestions for creating a GIS and using it to assist in statistically updating values annually.

IAAO COURSE 101 – Fundamentals of Real Property Appraisal

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.

IAAO COURSE 102 – Income Approach to Valuation

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

IAAO COURSE 300 – Fundamentals of Mass Appraisal

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

IAAO COURSE 311 – Residential Modeling Concepts

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.

IAAO COURSE 312 – Commercial/Industrial Modeling Concepts

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.

IAAO COURSE 331 – Mass Appraisal Practices and Procedures

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.

IAAO COURSE 400 – Assessment Administration

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

Interpreting Legal Documents

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.

Land Segregation & Other Related Topics

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.

Land Valuation (2 days)

This course covers sale analysis methods including extraction and allocation of land value as well as the application of mass appraisal to land valuation. It includes land description, market analysis and the application of the appraisal principals. Students and instructors will work case studies on commercial, residential, waterfront, and agricultural land valuation. This course is intended to be a practical, hands-on approach to everyday assessment problems. Students are invited to bring land valuation problems to discuss in class or work as a case study.

Legal Description – Basic

This course is designed for those with little or no knowledge of legal descriptions, and also for those who need to "brush up" on legal description skills. The class will provide a basic working knowledge and understanding of the most common land descriptions used in our state, including Sectional (Government Survey), Metes and Bounds, Plats/Short Subdivisions/Surveys, Reference and Exception, and Strip Descriptions. Participants will learn basic legal description history, and will learn how to read and write basic legal descriptions. The course includes a workbook, and there are hands-on exercises including drafting maps of various legal descriptions.

Legal Description – Intermediate

This course builds on the foundation presented in the Basic Legal Descriptions course offered by the Department of Revenue. The class includes a review of basic legal descriptions with an emphasis on metes and bounds legal descriptions with curves. Curve terminology, various methods and math concepts used to calculate and draft tangent, non-tangent, and complex curves will be covered. Also included are legal descriptions that include DLC's (Donation Land Claims), tidelands, and conflicting data. This intermediate course discusses the framework of the computer drafting and GIS, but with hands-on practice using traditional drafting tools.

Levy Training - Basic

• The two-day, Basic Levy Training session provides on overview of the property tax levy process and basic training in the calculation of levies and levy limitations. The presentation is designed for new levy specialists from either the Assessor's office or taxing district staffs. Other professionals that work in or around the property tax system are welcome. This session presumes that the participants have minimal experience with levies, so we concentrate on the fundamentals.

Levy Training - Senior

• The purpose of this seminar is to review general guidelines and to discuss problems counties are experiencing as well as what role the Department of Revenue can play to provide assistance to the counties. These training sessions are specifically directed to experienced levy personnel.
• 2021 Senior Levy Presentation
• Senior Levy 1189 Hand Out

Personal Property - Introduction (2 days) (webinar)

The introductory course is directed toward anyone who is new to the personal property tax field or would like a refresher course. The course includes a thorough overview of personal property laws, rules, and Property Tax Advisories/Bulletins; listing requirements; estimating value; and application of Department of Revenue valuation guidelines and supplemental schedules. The course also includes a general overview of discovery of personal property, auditing methods, and IRS records applicable to auditing.

Principles of Industrial Valuation (5 days)

This class will focus on the Principles of Industrial Valuation with an emphasis on the Industrial Income Approach as implemented by the Department of Revenue. The course will provide students with a general overview of the industrial property appraisal process. Issues covered will include property identification, industrial market information, factors affecting value, property inspection, data gathering, data analysis, the cost, sales comparison and income approaches and the value reconciliation process. Special emphasis will be given to the Industrial Income Approach as designed and implemented by the Department of Revenue. This emphasis will provide guidelines relating to issues, appraisal techniques, and methodologies applicable to the Income Approach for industrial properties in Washington. The course will review and summarize techniques and methodologies that the Department of Revenue, Property Tax Division uses in their advisory appraisals. It will include such issues as the determination of gross revenues, operating margins and expenses, working capital, depreciation, income level to capitalize, derivation of an appropriate capitalization rate, and industry review and analysis. It is important to note that there are various income approach methodologies that are appropriate for industrial property valuation. This course represents a summary of guidelines for one particular methodology, but it does not represent a directive or mandate to county assessment personnel that it is the only acceptable income approach methodology applicable to industrial property valuation.

Residential Quality, Condition & Eff. Age Wkshp. (2 days)

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.

Reviewing A Forest Management Plan

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.

Sales Study Workshop

The first half of the Sales Study Workshop will provide an overview of sales studies and ratio studies as a tool for the County Assessor’s Office. We will address various uses, considerations, common statistical measures, and the analysis of results of sales studies. The focus of this first half of the workshop is sales studies for the Assessor’s Offices own internal uses. The second half of the Sales Study Workshop will provide an overview of the Department of Revenue’s Annual Ratio Study. This portion of the workshop addresses Statutory Guidelines, Ratio Calendar, Stratification of Assessment Rolls, Discussion of Valid and Invalid Sales, Senior Freeze and Forest Land Properties, Review of Actual Reports, the Computation Process, and the Appeals Process. The Workshop discusses the two primary uses of the State Ratio Study and why it’s performed each year in each of the 39 Counties. This half of the Seminar will include valuable course material. There will not be a test at the conclusion of this workshop.

Senior Exemption/Deferral Training-Basic

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.

2021 Webinar Powerpoint
Example #1 Disposable Income
Example #3 Disposable Income
Example #4 Disposable Income
Example #5 Disposable Income
Example #6 Disposable Income
Example #7 VA Letters
Example #8 Equity
Example #1 Trust
Example #2 Trust
Example #3 Trust
Example #4 Trust
Resources

Valuation of Green Buildings Workshop

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.

Valuation of High-End & Difficult Homes

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.

Valuation of Unique Properties

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