Wisconsin Assessor Certification Program

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1 Search Revenue: Site Map Contact Us Home Business Individual Government Practitioner E-Services Employment En Español FAQs Forms Links Newsroom Publications Reports Training Wisconsin Assessor Certification Program The Wisconsin assessor certification program requires all assessors and technical level assessment personnel to be certified. State certification of assessors and assessment personnel ensures that individuals working in the assessment field possess the minimum knowledge necessary to perform the assessment function properly. Establishing and maintaining these standards improves the quality of general property assessment, and therefore the equity of property tax in Wisconsin. Assessor certification is not a new or unique development to Wisconsin. All of the states neighboring Wisconsin have assessor certification programs. Wisconsin's involvement in certifying assessors began in 1969 when the first county assessor system was established in Wisconsin. At that time the Department of Revenue certified a list of qualified candidates for the office of county assessor. In 1973, the Legislature enacted section 70.99, a statute that provided for mandatory certification of county assessors and their appraisal staff, and the Legislature also enacted section and 70.75, statutes that provided for mandatory certification of expert help. In 1974, the Advisory Committee on Assessor Certification was formed. The goal of this committee, which consisted of representatives of the Department of Revenue, and the assessing and appraisal fields, was to define the criteria for local assessor certification. Following closely the proposals of this committee, the Legislature enacted s (1), Stats., requiring all assessors and assessment personnel assuming office on or after January 1, 1977, to be certified as having sufficient knowledge to perform the assessment function. This requirement was extended in s (2), Stats., to all Department of Revenue assessment personnel commencing on January 1, There are five levels of certification in the Wisconsin Assessor Certification program, three are assessor levels and two are for assessment personnel other than the assessor. The levels of certification in order of increasing responsibilities are: Assessment Technician, Property Appraiser, Assessor 1, Assessor 2, and Assessor 3. The duties that an individual is authorized to perform are progressively more complex as the level of certification becomes higher. An individual certified at the higher level is allowed to perform the duties of any subordinate level of certification, except for the Assessor 3 level. An Assessor 3 can only perform duties associated with the Assessor 3 certification. Each town, village, city, and county within Wisconsin is rated for a specific level of certification for the statutory assessor depending on the relative complexity of the property assessment function. If an individual is elected or appointed to the office of assessor and is not certified at the appropriate level for the municipality, the office is declared vacant and the proper appointing authority must appoint an appropriately certified individual to fill the office of assessor. Individuals appointed to the office of assessor prior to January 1, 1977, did not have to be certified, but as these individuals' appointments expire, the person who assumes the office of assessor must be certified. A non-certified individual cannot be appointed to fulfill an unexpired term of an appointed or elected assessor. New property assessment personnel other than the statutory assessor must also be certified. The level of certification required for assessment personnel is determined by the duties performed by the individual. Each level of certification has a description of the duties authorized at that particular level. If an individual performs any or all of the duties described at a particular level of certification, the individual must be certified at that level to legally perform those duties. Clerical personnel do not fall under the definition of assessment personnel and therefore do not have to be certified. EXAMINATION GUIDELINES

2 The only way to become certified is by passing a written exam. Examinations for all levels of certification are offered quarterly in Madison and Marshfield. The locations and dates of the next scheduled exam can be found under Events/training on the Internet at or obtained from your Equalization District Office or the Office of Assessment Practices. Individuals wishing to take the examination for any level of certification must apply on the application form available from the Office of Assessment Practices, and from this web site. An applicant at any level may attempt that exam only once per exam cycle. A $20 examination fee must be submitted with the application. Prior to the exam, applicants will receive a confirmation letter stating the date, time, and location of the exam. Certification is attained by correctly answering 70% or more of the questions on the Department of Revenue prescribed exam. The use of hand-held, solar-powered or battery-powered, silent calculators that perform simple mathematical functions are permitted; however, calculators or devices that contain programmable data and use alpha-key pads to store text information are not permitted. In addition, any device that allows external programming through the use of separate disks or cards is not permitted. Exam proctors will not provide calculators. The examinations for each of the five levels are independent of each other. That is, an individual need not successfully complete a certification exam at one level before attempting the exam for a different level. Those individuals who are unsuccessful at passing a certification exam are provided with a written evaluation containing an itemized breakdown of questions answered correctly by subject area. EXAM CONTENT BY LEVELS OF CERTIFICATION The five levels of exams have a potential of testing six subject areas. These areas are math, rectangular survey (legal descriptions), construction terminology, Wisconsin property assessment law, basic appraisal, and administration. The areas and to what extent they are tested will depend on the level of exam being taken. Figure 2-1 can be used as a guide in determining the emphasis that is placed on each subject area for that level of exam. MATH LEGAL DESCRIP- TIONS CONSTRUC- TION TERMIN- OLOGY Figure 2-1 WI ASSM'T LAW APPRA- ISAL ADMINI- STRATION TOTAL QUES- TIONS ALLOW- ABLE COMPLE- TION TIME Technician Hours Appraiser Hours Assessor Hours Assessor Hours Assessor Hours RECERTIFICATION Chapter 221, Laws of 1979 directed the Department of Revenue to establish by administrative rule, policies and procedures for recertification. Since that time, the law governing the length of certification has been modified several times. Since August 15, 1991, certifications expire five years after the date of issuance. There are two different ways for an individual to become recertified. Alternative 1: An individual may become recertified by passing the current certification examination. A $20 examination fee is required.

3 Alternative 2: An individual may be recertified by attending at least four of the annual meetings called by the Department of Revenue (Section 73.06(1), Stats.) for the five consecutive years preceding the expiration date of the individual's certification AND by meeting the continuing education requirements as established by the Department of Revenue. A $20 recertification fee must be submitted with the application for recertification 60 days prior to expiration. ATTENDANCE AT ANNUAL CONFERENCES CONDUCTED BY DEPARTMENT OF REVENUE The continuing education alternative requires individuals to attend at least four of the annual meetings called by the Department of Revenue (Sec (1) of the Wis. Stats) for the five consecutive years preceding the expiration date of their certification AND by meeting the continuing education requirements established by the Department of Revenue. The annual meetings are conducted by the Equalization District Offices at many locations throughout the state. Information concerning the dates and locations of the meetings can be obtained by contacting the nearest Equalization District Office. CONTINUING EDUCATION REQUIREMENTS In addition to attending at least four out of five annual meetings conducted by the Department of Revenue, there are continuing education requirements, which must also be met. The continuing education requirements for recertification by certification level and subject area are shown in Figure 2-5. When an individual holds a certification at multiple levels, a program may meet continuing education requirements for the multiple levels. For example, if an individual certified as both an Assessor 3 and Assessor 2 attends a course approved for three hours of continuing education in the area of appraisal, those three hours could apply to both the Assessor 3 and Assessor 2 continuing education requirements. Figure 2-5 CONTINUING EDUCATION REQUIREMENTS BY CERTIFICATION LEVEL (Minimum Classroom Hours) Appraisal Property Tax Law or Supervisory /Management Total Program Hours Required Assessment Technician Property Appraiser Assessor Assessor Assessor To receive continuing education credits for classroom instruction, the program must be approved by the Department of Revenue prior to attendance. A Committee on Continuing Assessor Education is responsible for reviewing materials submitted for continuing education credits and recommending approval, based on whether the subject area of the program is appropriate as appraisal related, property tax law, or supervisory/management related instruction; whether the instructor is qualified to teach the course; and the number of hours each program will count toward meeting the continuing education requirements. Credit programs offered by an accredited institution are automatically approved for assessor continuing education credit if the conditions of Tax Rule are met. Tax Rule defines a credit program as a course that can be applied toward an associate or higher degree at an accredited institution of higher education.

4 The course content must fall within the guidelines of "Appraisal," "Property Tax Law" or "Management Instruction" as defined in Tax Rule The rule defines Appraisal instruction programs as those programs which consist of appraisal knowledge which is broad based and essential to assessors and assessment personnel in performing the appraisal function. It defines Property Tax Law or Management instruction as those programs which consist of assessment administration knowledge which is broad based and essential to assessors in performing the assessment function. To receive assessor recertification credit for credit programs the person requesting it must provide the Department evidence of satisfactory completion within 30 days of the conclusion of the course. Satisfactory completion means receiving a passing grade for the program. Auditing of a credit program does not satisfy the requirement of satisfactory completion. Approval for non-credit programs must be requested in advance by a school or a program sponsor. All applications for approval for continuing education should be submitted to the Department 60 days prior to the beginning of the program on a form provided by the Department. All requests for course approval should be sent to the Office of Assessment Practices. In addition to being approved by the Department prior to attendance, there are other requirements that must be met when attending a course for continuing education credits. 1. The entire course must be attended and completed during the applicant's current certification period but not later than two months prior to the expiration date. 2. The earliest program attended for continuing education credits may not begin prior to the date the certification is issued. 3. The program must be at least 2.5 hours in length. 4. An individual may not repeat the same course in meeting the continuing education requirements during any one certification period. 5. Instructors may apply continuing education hours toward recertification one time only for each different program they instruct during any one recertification period. For each annual meeting called by the Department and approved non-credit program attended, the participant will receive a certificate of attendance. An individual who takes approved credit courses should keep the grade reports. These certificates and reports should be kept and used to fill out the Application for Re-certification of Assessment Personnel. To become recertified, it is the responsibility of the individual seeking recertification to submit a notarized application for renewal of certification along with a $20 recertification fee to the Department of Revenue, attesting that the recertification requirements have been met. The application for recertification must list the programs completed and annual meetings attended in fulfillment of the recertification requirements. Individuals must fulfill the educational requirements and submit the application at least 60 days prior to the date of certification expiration. All applications for recertification must be submitted timely to the Office of Assessment Practices. TEMPORARY ASSESSOR CERTIFICATION Section 73.09, Stats., provides that the Department of Revenue shall establish rules for the temporary certification at the first level of certification (Assessment Technician) and designate the functions that may be performed by such persons. It also provides that the Department shall establish the requirements for and responsibilities associated with temporary certification. In accordance with the law the following guidelines have been implemented for temporary certification at the Assessment Technician level. To become temporarily certified an individual must submit a written application on the prescribed form to the Office of Assessment Practices. A $20 examination fee is required with the application. For an application to be approved, the applicant cannot have been previously temporarily certified, and must have a job commitment from an elected or appointed assessor; from a firm contracting to make the assessment under ss (2), , or 70.75, stats.; or from the Wisconsin Department of Revenue. The application form must be signed by both the applicant and the sponsor and notarized. Temporary certification does not become effective until the Department of Revenue sends a letter of approval to the applicant. The Application for Temporary Certification also serves as the individual's application to

5 attempt the next certification exam. Once issued, the temporary certification is effective until whichever of the following events first occurs: 100 days have expired since the certification became effective; or upon issuance of the results of the first certification exam following the effective date of the temporary certification. Temporary certification allows an individual to perform work at the Assessment Technician level under the direct supervision of the certified individual signing the assessment roll, or if in the Wisconsin Department of Revenue, under the supervision of the individual's immediate supervisor. The person supervising the temporarily certified individual is responsible to see that the starting and ending dates of the temporary certification are strictly followed. No more than two persons employed by private firms in the same municipality may be temporarily certified. For temporary certification under Tax rule direct supervision means that the statutory assessor is personally responsible for all the work performed by the temporarily certified individual(s) that he or she has sponsored. The sponsor must monitor the activities of the temporarily certified individuals to ensure full compliance with the requirements of the tax rule. Last updated August 3, 2004 Assessor Certification and Continuing Education Forms Assessor Certification Exam Sites Assessor Continuing Education Course Notice Legal Notices, Disclaimers and Terms of Use Webmaster