Chapter 458-10 WAC
What is it?
Who administers it?
What role does the Property Tax Division play in
providing training for the county assessor's office?
What responsibility does the Property
Tax Division have in monitoring the educational levels within the assessor’s
How does the Property Tax Division manage the
36.21.015 outlines the required qualifications for persons assessing real
property. The statute requires any person having the responsibility of valuing real
property for purposes of taxation, including persons acting as assistants or deputies
to a county assessor under RCW 36.21.011, shall have first:
- Had at least one year of experience in transactions involving real property, in
appraisal of real property, or in assessment of real property, or at least one year
of experience in a combination of the three;
- Become knowledgeable in the repair and remodeling of buildings and improvement of
land, and in the significance of locality and area to the value of real property;
- Become knowledgeable in the standards for appraising property set forth by the Department
of Revenue; and
- Met other minimum requirements specified by rule under chapter 458-10 WAC.
Once an appraiser has qualified for accreditation, they must renew their accreditation
every 2 years. The renewal must include 15 hours of continuing education. Courses
attended by the appraisers must first be approved by the Department in order for
the hours to be considered eligible for continuing education. The courses must be
related to real property appraising. Of the 15 continuing education hours attended,
3 may include courses that would be considered “of interest” to the assessor’s office
Under RCW 36.21.015, the Department of Revenue:
- Shall prepare and administer an examination on subjects related to the valuation of real property. (No person shall assess real property for purposes of taxation without having passed said examination or having received an examination waiver from the Department upon showing education or experience determined by the Department to be equivalent to passing the examination. A person passing said examination or receiving an examination waiver shall be accredited accordingly by the Department.)
- May, by rule, establish continuing education requirements for persons assessing real property for purposes of taxation.
- Shall provide accreditation upon completion of requirements. (No person shall assess real property for purposes of taxation without complying with requirements imposed.)
- Shall, to the extent practical, coordinate accreditation requirements with the requirements for certified real estate appraisers under chapter 18.140 RCW.
- Shall approve continuing education courses used for appraiser accreditation.
The Property Tax Education Specialist works closely with the county assessor’s education committee to provide an annual training calendar that offers appraisal courses and other training in specific program administration.
The Property Tax Division is authorized by statute to administer the Accreditation Program, which involves both initial and renewal compliance requirements by the assessor’s appraisal staff. The Department does not have the authority to monitor or oversee the individual appraisal classifications for levels of education or experience.
In 2003, as one of the Property Tax Division’s strategic business plan goals, a new accreditation software program was developed by IS to streamline the administration of the program. As of 1/1/2005, we started using the new software program exclusively. The new program:
- Maintains initial/renewal application data.
- Has merge capabilities to print certificates/letters/envelopes.
- Tracks educational course/history information.
- Maintains the course approval program.
- Merges course information to produce course announcements, sign-in sheets, evaluations, course invoices, receipts, etc.
- Produces appraiser reports by county/renewal dates/pending applications/revoked accreditations/unpaid invoices.