Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-2 - SUBSTANTIVE REGULATIONS
Rule 560-11-2-.25 - County Appraisal Staff - Qualifications. Amended

Current through Rules and Regulations filed through September 23, 2024

(1) County appraisal staff shall be classified into four classifications: Appraiser I, Appraiser II, Appraiser III, and Appraiser IV, with qualifications as follows:

(a) Appraiser I -- Under supervision and direction as an Appraiser trainee, the Appraiser I is expected to learn and do the more routine technical work in the appraisal of real and/or personal property for tax assessment purposes. The Appraiser I must:
1. be not less than twenty-one (21) years of age;

2. successfully complete the appraiser examination set for this level by the State Revenue Commissioner;

3. be in good physical and mental health;

4. hold a high school diploma or its equivalent;

5. have the aptitude to learn to perform tasks assigned including reviewing maps, photography, etc., to locate property; visiting the property and gathering all information necessary to determine value; performing basic research on building costs and sales data; computing appraisal values for real and/or personal property.

(b) Appraiser II -- Under supervision and direction, the Appraiser II makes appraisals of real and/or personal property of the more common types and assists his superiors in the supervision and direction of Appraiser I personnel. The Appraiser II must:
1. be not less than twenty-one (21) years of age;

2. hold a high school diploma or its equivalent;

3. be in good physical and mental health and have the ability to meet and relate to the general public well;

4. be able to make field appraisals of the average types of real and/or personal property. In this regard, he must be able to perform research on and inspect the property to gather all information necessary for appraisals such as size, zoning, use, location, quality of construction, depreciation, and market data;

5. have the ability and aptitude to learn under supervision the appraisal techniques, etc., involved in the appraisal of the more complex types of property.

(c) Appraiser III -- The Appraiser III must have the ability to make accurate appraisals of all types and classes of real and/or personal property within his jurisdiction. He must be able to effectively supervise and direct the activities of subordinate personnel. The Appraiser III must:
1. be not less than twenty-one (21) years of age;

2. hold a high school diploma or its equivalent;

3. have the ability to correctly apply the three approaches to valuation in appraising properties within his jurisdiction;

4. have the ability to organize and direct the activities of subordinate personnel;

5. have the ability to perform all phases of mass appraisal and revaluation work within his jurisdiction including the ability to develop pricing and valuation schedules for the valuation of all land, improvements and personal property.

(d) Appraiser IV -- The Appraiser IV supervises the work of subordinate appraisers in the appraisal of rural, residential, commercial and industrial properties for tax assessment purposes. The Appraiser IV must:
1. have a complete knowledge of mass appraisal techniques;

2. have the ability to direct all phases of revaluation;

3. have the ability to organize effectively and direct properly the work activities of his subordinate personnel;

4. have the ability to plan and conduct necessary training programs for subordinate appraisal personnel;

5. have the ability to direct office procedures and techniques related to the appraisal-assessment process;

6. have the ability to effectively deal with the general public and with other governmental agencies;

7. be not less than twenty-one (21) years of age;

8. be a graduate of an accredited college or university with at least five (5) years of increasingly responsible experience in the appraisal field. Two (2) years of appraisal experience may be substituted for each year of college required.

(2) All county appraisal staff members must, prior to employment, successfully complete an examination approved by the Revenue Commissioner and designed to test the applicant's knowledge of appraisal techniques on all classes and types of property. These examinations shall be prepared by the Revenue Commissioner and shall be offered in regional locations at least quarterly, the sites and times to be determined by the Revenue Commissioner. The Board of Tax Assessors in each county shall be advised of dates, locations for such exams.

(3) All county appraisal staff members must successfully complete at least forty (40) hours of approved appraisal courses during each two years of tenure as an appraiser. "Approved appraisal courses" as used herein shall mean:

(a) courses designed for appraisers and offered regionally by the Revenue Commissioner, or

(b) courses offered by the Revenue Commissioner as a part of the annual short course for tax assessors in conjunction with the University of Georgia, or

(c) courses offered by and approved by the International Association of Assessing Officers, or

(d) courses at least 10 hours in length offered by either the Society of Real Estate Appraisers or the American Institute of Real Estate Appraisers and approved for course work toward the Award for the SRA or MAI designations.

O.C.G.A. Secs. 48-2-12, 48-5-291.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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