This course provides a comprehensive discussion of Book IV, Chapter II of the Local Assessment Manual, focusing on the key principles, processes, and requirements involved in the preparation, review, and implementation of the Schedule of Market Values (SMV). Participants will gain a deeper understanding of mass appraisal methodologies, valuation standards, and testing procedures to support fair, uniform, and equitable property valuation.
Specifically, the course will cover the following topics:
• Section 1. Mass AppraisalÂ
• Section 2. Date of Valuation and Base Valuation DateÂ
• Section 3. SMV Forms
• Section 4. Miscellaneous ProvisionsÂ
• Section 5. Valuation TestingÂ
• Section 6. Revenue (Compliance) and Tax Impact Study on the Approved SMVÂ
• Section 7. Review of Proposed SMVÂ
By the end of the course, participants will be equipped with the knowledge and practical understanding necessary to effectively carry out valuation-related activities and ensure compliance with established property assessment standards and guidelines.
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