Section R884-24P-19 - Appraiser Designation Program Pursuant to Utali Code Anns 59-2-701 and 59-2-702(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.Utah Admin. Code R884-24P-19
Amended by Utah State Bulletin Number 2019-8, effective 3/28/2019