2024 Fundamentals of the Assessor's Office

Course materials


Agenda

Chapter 1: Welcome

PowerPoint presentation 
Class participant list

Chapter 2: Laws, Rules, and Assessor’s Responsibilities

PowerPoint presentation

Chapter 3: Customer Service

PowerPoint presentation

Chapter 4: Education and Accreditation Program

PowerPoint presentation 

RCWs/WACs

RCW 18.140 Certified Real Estate Appraiser Act  
WAC 458-10-010 Accreditation of Real Property Appraisers  
RCW 36.21.011 Appointment of deputies and assistants—Engaging expert appraisers—Employment and classification plans for appraisers  
RCW 36.21.015 Qualifications for persons assessing real property—Examination—Examination waiver—Continuing education requirement  
WAC 458-10-050 Continuing education requirements—Appraisal practice and ethics 

Forms

DOR Property Tax forms 
Form 64 0081 Accreditation as an Ad Valorem Real Property Appraiser 
Form 64 0083 Accreditation Renewal 
Form 64 0094 Continuing Education and General Interest Course Approval Application 

Websites

DOR PTRC Education 
DOR PTRC Accreditation 
DOR Accreditation appraiser search 
DOR Invite a speaker to your group 
DOL State-Licensed real estate appraisers 
DOL Course Search page 
Secure Access Washington (SAW) 

Chapter 5: Appraisal Principles / Real Property Valuation

PowerPoint presentation 
Overview of Real Property Appraisal Practices
Sales Comparison Example
Sales Comparison Answer
Exercise Questions
Exercise Answers 

Chapter 6: Revaluation / Mass Appraisal

PowerPoint presentation 

Chapter 7: Appraisal Logistics

PowerPoint presentation 

Chapter 8: Personal Property / Audit Requests

PowerPoint presentation
Personal and Industrial Property Valuation Guidelines
Guideline tables 

Chapter 9: Ratio Studies

PowerPoint presentation 

Chapter 10: Centrally Assessed Property / GIS

PowerPoint presentation
Centrally Assessed Decision Tree
Centrally Assessed Apportionment Example
Pierce Map

Chapter 11: Current Use Designated Forestland

PowerPoint presentation

Chapter 12: Exemptions: Nonprofit, Tribal, and Others

PowerPoint presentation
Auditor List 2024
Form 63-0001 Application for Property Tax Exemption
2020 Trible Special Notice
2014 Loan and Rental Special Notice
Nonprofit Church Brochure
Nonprofit Public Assembly Hall Brochure 

Chapter 13: Relief Programs for Individuals

PowerPoint presentation
Program Requirements Matrix
Income Thresholds
Exemption for Senior Citizens and People with Disabilities
Deferral for Senior Citizens and People with Disabilities
Deferral for Homeowners with Limited Income
Assistance Program for Widows or Widowers of Veterans

Chapter 14: Boards of Equalization and Appeals

PowerPoint presentation 

Chapter 15: Property Tax Levy Limitations

PowerPoint presentation
Taxable Value and Taxes Due Comparison Example

Chapter 16: Training Re-cap

PowerPoint presentation