Current through Bulletin 2024-18, September 15, 2024
(1) "State
certified general appraiser," "state certified residential appraiser," "state
licensed appraiser," and trainee are as defined in Section 61-2b-2.
(2) The ad valorem training and designation
program consists of several courses and practica.
(a) Certain courses must be sanctioned by
either the Appraiser Qualification Board of the Appraisal Foundation (AQB) or
the Western States Association of Tax Administrators (WSATA).
(b) The courses comprising the basic
designation program are:
(i) Course 101 -
Basic Appraisal Principles;
(ii)
Course 103 - Uniform Standards of Professional Appraisal Practice
(AQB);
(iii) Course 501 -
Assessment Practice in Utah;
(iv)
Course 502 - Mass Appraisal of Land;
(v) Course 503 - Development and Use of
Personal Property Schedules;
(vi)
Course 504 - Appraisal of Public Utilities and Railroads (WSATA); and
(vii) Course 505 - Income Approach
Application.
(3) Candidates must attend 90 percent of the
classes in each course and pass the final examination for each course with a
grade of 70 percent or more to be successful.
(4) There are four recognized ad valorem
designations: ad valorem residential appraiser, ad valorem general real
property appraiser, ad valorem personal property auditor/appraiser, and ad
valorem centrally assessed valuation analyst.
(a) These designations are granted only to
individuals employed in a county assessor office or the Property Tax Division,
working as appraisers, review appraisers, valuation auditors, or
analysts/administrators providing oversight and direction to appraisers and
auditors.
(b) An assessor, county
employee, or state employee must hold the appropriate designation to value
property for ad valorem taxation purposes.
(5) Ad valorem residential appraiser.
(a) To qualify for this designation, an
individual must:
(i) successfully complete
courses 501 and 502;
(ii)
successfully complete a comprehensive residential field practicum;
and
(iii) attain and maintain state
licensed or state certified appraiser status.
(b) Upon designation, the appraiser may value
residential, vacant, and agricultural property for ad valorem taxation
purposes.
(6) Ad valorem
general real property appraiser.
(a) In order
to qualify for this designation, an individual must:
(i) successfully complete courses 501, 502,
and 505;
(ii) successfully complete
a comprehensive field practicum including residential and commercial
properties; and
(iii) attain and
maintain state certified appraiser status.
(b) Upon designation, the appraiser may value
all types of locally assessed real property for ad valorem taxation
purposes.
(7) Ad valorem
personal property auditor/appraiser.
(a) For
an individual commencing employment as an ad valorum personal property
auditor/appraiser before April 15, 2019 to qualify for this designation, an
individual must, by April 15, 2021:
(i)
successfully complete courses 101, 103, 501, and 503; and
(ii) successfully complete a comprehensive
auditing practicum.
(b)
For an individual commencing employment as an ad valorum personal property
auditor/appraiser on or after April 15, 2019 to qualify for this designation,
an individual must within 24 months of commencing that employment:
(i) successfully complete courses 101, 103,
501, and 503; and
(ii) successfully
complete a comprehensive auditing practicum.
(c) Upon designation, the auditor/appraiser
may value locally assessed personal property for ad valorem taxation
purposes.
(8) Ad valorem
centrally assessed valuation analyst.
(a) In
order to qualify for this designation, an individual must:
(i) successfully complete courses 501 and
504;
(ii) successfully complete a
comprehensive valuation practicum; and
(iii) attain and maintain state licensed or
state certified appraiser status.
(b) Upon designation, the analyst may value
centrally assessed property for ad valorem taxation purposes.
(9) If a candidate fails to
receive a passing grade on a final examination, two re-examinations are
allowed. If the re-examinations are not successful, the individual must retake
the failed course. The cost to retake the failed course will not be borne by
the Tax Commission.
(10) A
practicum involves the appraisal or audit of selected properties. The
candidate's supervisor must formally request that the Property Tax Division
administer a practicum.
(a) Emphasis is
placed on those types of properties the candidate will most likely encounter on
the job.
(b) The practicum will be
administered by a designated appraiser assigned from the Property Tax
Division.
(11) An
appraiser trainee referred to in Section
59-2-701
shall be designated an ad valorem associate if the appraiser trainee:
(a) has completed all education and practicum
requirements for designation under Subsections (5), (6), or (8); and
(b) has not completed the non-education
requirements for licensure or certification under Title 61, Chapter 2b, Real
Estate Appraiser Licensing and Certification.
(12) An individual holding a specified
designation can qualify for other designations by meeting the additional
requirements under Subsections (5), (6), (7), or (8).
(13)
(a)
Maintaining designated status for individuals designated under Subsection (7)
requires completion of 6 hours of Tax Commission approved classroom work every
two years.
(b) Maintaining
designated status for individuals designated under Subsections (5), (6), and
(8) requires maintaining their appraisal license or certification under Title
61, Chapter 2b, Real Estate Appraiser Licensing and Certification.
(14) Upon termination of
employment from any Utah assessment jurisdiction, or if the individual no
longer works primarily as an appraiser, review appraiser, valuation auditor, or
analyst/administrator in appraisal matters, designation is automatically
revoked.
(a) Ad valorem designation status
may be reinstated if the individual secures employment in any Utah assessment
jurisdiction within four years from the prior termination.
(b) If more than four years elapse between
termination and rehire, and:
(i) the
individual has been employed in a closely allied field, then the individual may
challenge the course examinations. Upon successfully challenging all required
course examinations, the prior designation status will be reinstated;
or
(ii) if the individual has not
been employed in real estate valuation or a closely allied field, the
individual must retake all required courses and pass the final examinations
with a score of 70 percent or more.
(15) All appraisal work performed by Tax
Commission designated appraisers shall meet the standards set forth in section
61-2b-27.
(16) If appropriate Tax
Commission designations are not held by assessor's office personnel, the
appraisal work must be contracted out to qualified private appraisers. An
assessor's office may elect to contract out appraisal work to qualified private
appraisers even if personnel with the appropriate designation are available in
the office. If appraisal work is contracted out, the following requirements
must be met:
(a) The private sector
appraisers performing the contracted work must hold the state certified
residential appraiser or state certified general appraiser license issued by
the Division of Real Estate of the Utah Department of Commerce. Only state
certified general appraisers may appraise nonresidential properties.
(b) All appraisal work shall meet the
standards set forth in Section 61-2b-27.
(17) The completion and delivery of the
assessment roll required under Section
59-2-311
is an administrative function of the elected assessor.
(a) There are no specific licensure,
certification, or educational requirements related to this function.
(b) An elected assessor may complete and
deliver the assessment roll as long as the valuations and appraisals included
in the assessment roll were completed by persons having the required
designations.
