CERTIFICATION AT LEVEL 3

							                   STATE TAX COMMISSION


    LEVEL 3 ASSESSOR CERTIFICATION
        INFORMATION PACKET




Revised 3/3/2010
             STATE TAX COMMISSION LEVEL 3 COURSE CURRICULUM


To become certified at level 3, the applicant may provide proof of successfully passing all courses
listed below. Level 3 may also be obtained by the applicant taking a comprehensive level 3
examination which covers all of the courses listed in the curriculum. The course curriculum for level 3
certification is as follows:


          COURSE TITLE                                                CLASSROOM HOURS

          Principles of Appraising                                                30

          Basic Income Approach                                                   30

          Statistics in Assessing or IAAO 300, 301 or 302                         15

          Personal Property or Principles of Accounting                           15

          Narrative Report Writing                                                15

          Communication or Public Speaking                                        15

          Michigan Tax Tribunal Procedures                                        15

          Property Tax Law                                                        15

          Computer Course or Financial Calculator Course                          15

          Ethics and Standards of Professional Practice                          15
                                                                                ___
                                                                                180


Successfully completing a college statistics course may meet level 3 requirements but can not be used
for level 4 statistics credit. Home study courses are available from the State Tax Commission for all
level 3 courses.

Additional questions regarding level 3 certification can be directed to the office of the State Tax
Commission at (517) 335-3429 or by email to statetaxcommission@michigan.gov.




Revised 3/3/2010
                                LIST OF LEVEL 3 COURSES

Principles of Appraising – 30 hours
IAAO Principles of Appraising – Course 101
Appraisal Institute Course 110
LCC PVAA 281 (BUS 281 and 282)
Holloway’s “Appraisal One and Appraisal Two”

Basic Income Approach – 30 hours
IAAO Basic Income Approach to Value – Course 102
MAA Basic Income Approach Part 1 and 2
MAA Advanced Income Approach Part 1 and 2
Appraisal Institute Course 310

Statistics in Assessing – 15 hours
IAAO 300, 301, 302 or 310
MAA Statistics
Community College Statistics Course

Personal Property or Principles of Accounting – 15 hours
MAA Personal Property
Community College Accounting Course
LCC PVAA 283 (not BUS 283)

Narrative Report Writing – 15 hours
MAA Narrative Report Writing
IAAO Narrative Report Writing

Communication or Public Speaking – 15 hours
Community College Public Speaking Courses
Dale Carnegie Course
MAA Presenting Your Ideas Effectively

Michigan Tax Tribunal Procedures – 15 hours
MAA Michigan Tax Tribunal Procedures

Property Tax Law – 15 hours
MAA State Tax Commission Procedures and Property Tax Law

Computer Course or Financial Calculator Course – 15 hours
Community College Computer or Calculator Course

Ethics and Standards of Professional Practice – 15 hours
IAAO Standards of Practice & Professional Ethics
Appraisal Institute 410 Standards of Professional Practice, Part A
Holloway Uniform Standards of Professional Appraisal Practice
MAA Appraiser Standards and Ethics



Revised 3/3/2010
     STATE TAX COMMISSION LEVEL 3 EXPERIENCE QUALIFICATIONS


To qualify for certification at level 3, an assessor must have acquired 2 years of experience in the
field of assessment administration which includes property appraisal and valuation.


NAME____________________________________________________________________________

MAILING _________________________________________________________________________

ADDRESS_________________________________________________________________________

STATE/ZIP________________________________________________________________________

EMAIL ADDRESS__________________________________________________________________

DAYTIME PHONE NUMBER________________________________________________________


List of experience in assessment administration:


1. Employer________________________________________Dates of Employment______________


2. Employer________________________________________Dates of Employment______________


Documentation certifying the candidate’s experience must be attached to the application.
Certification must be from an individual that the candidate worked for to acquire the experience. If the
candidate worked independently of a certified individual, the employment official that the candidate
worked for may provide the letter of experience.

Name of Individual Certifying Candidate’s Assessing Experience______________________________
(Please Print Legibly)



Failure to complete and file this application will result in rejection and non-issuance of the certification
applied for.


Candidate’s Signature____________________________________Date_________________________




Revised 3/3/2010
                      LEVEL 3 CERTIFICATION REQUIREMENTS

A certified level 2 assessing officer wishing to attain level 3 certification must first satisfy a set of level
3 requirements. In addition to successfully completing the level 3 course curriculum, the list of three
requirements below must also be met.

     1. Submit a completed level 3 experience qualifications application with supporting
        documentation. For level 3 certification, it is required that an assessing officer have at least
        two years of experience in assessment administration, including property appraisal and
        valuation experience. A level 3 candidate’s experience qualifications must be approved by the
        State Tax Commission.
     2. Submit a completed Form 44, State Tax Commission Application for Assessor Certification,
        along with a non-refundable $50.00 application fee.
     3. Submit for grading, both a commercial appraisal record card and an industrial appraisal record
        card for properties in which the level 3 applicant has appraised. Requirements for the
        appraisals are as follows:
        • The applicant must appraise properties that contain buildings that are a minimum of five
            years old to demonstrate proper handling of depreciation. The commercial appraisal must
            have a minimum of 5,000 square feet of floor area or a minimum true cash value of $50,000
            and the industrial appraisal must have a minimum true cash value of $100,000.
        • The applicant must prepare the appraisals according to instructions found in the Assessor’s
            Manual published by the Michigan State Tax Commission.
        • The applicant must use the commercial/industrial depreciation table to calculate
            depreciation for the appraisals.
        • The applicant must perform all the field work and personally complete the commercial and
            industrial appraisal record cards. The interior and the exterior of the buildings must be
            inspected and the first and last name of the person interviewed must be noted on the
            appraisal record cards. The assessment of the properties must be based on the appraisal’s
            true cash value and set at the legal assessment ratio.
        • The applicant must submit to the State Tax Commission a signed statement declaring that
            the applicant personally inspected the commercial and industrial properties and personally
            completed the commercial and industrial appraisal record cards.

The requirements for level 3 certification listed above are intended to be satisfied after successful
completion of the level 3 course curriculum. Experience qualification applications and the
commercial and industrial appraisal record cards will not be processed until a level 3 candidate has
satisfied all level 3 course requirements. Level 3 certification requirements can be mailed to the
following address:

                                          State Tax Commission
                                              PO Box 30471
                                      Lansing, Michigan 48909-7971

Additional questions regarding level 3 certification can be directed to the office of the State Tax
Commission at (517) 335-3429 or by email to statetaxcommission@michigan.gov.




Revised 3/3/2010
                   STATE TAX COMMISSION LEVEL 3 FORMS


                    Form 44, STC Application for Assessor Certification

                    Form 4421, STC Examination Registration Request

                    Form 4291, STC Home Study Courses Levels 3 and 4

                        Form 4651, STC Educational Credit Request




Revised 3/3/2010