18-125 C.M.R. ch. 205 — Rule 205. Certification of Assessors

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18
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125
MAINE REVENUE SERVICES
Chapter 205:
CERTIFICATION OF ASSESSORS
SUMMARY:
Certification of property tax assessors in the State of Maine is the responsibility
of Maine Revenue Services ("MRS"). This rule establishes levels of assessor
certification, governs the nature and timing of the Certified Maine Assessor
examinations, establishes requirements for annual certification renewal, and
outlines the enforcement of the continuing education requirements imposed by
statute.
Outline of Contents:
.01 General
.02 Certification
.03 Certification renewal
.04 Inactive/retired status
.05 Disciplinary action
.01 General
Title 36 the Maine Revised Statutes at Sections 310-314 requires MRS to establish and
maintain an ongoing program for certifying that an individual is qualified to perform the
assessing function in this State. This includes an examination of an individual's knowledge
of applicable property tax law and techniques of assessing, as well as continuing education
("CE") and certificate renewal. The Property Tax Division of MRS administers this
program, including administration of all assessor training and certification activities. The
Director of the Property Tax Division may appoint an individual to the position of Chief of
Training and Certification, who will administer the certification and certification renewal
processes on behalf of MRS.
For purposes of this rule, "assessing function" means duties related to the valuation of
property, property tax administration, or the formation or implementation of property tax
policy.
.02 Certification
A.
Examination. To receive a Certified Maine Assessor ("CMA") designation, an
individual must pass the CMA examination ("Exam"). The Exam is composed of
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five parts and has an eight-hour time limit. A score of 70 or higher is required on
each part to pass the Exam.
1.
MRS determines the time, place, and procedures for administration of the
Exam. Failure to comply with these procedures, including, for example, the use
of unauthorized reference materials or the exchange or communication of
Exam-related information between candidates during the Exam, may result in an
automatic failure of the candidate and may, at the discretion of the Director of
the Property Tax Division, render the candidate ineligible to sit for future
Exams.
2.
MRS will report Exam results to candidates by first-class mail within 30 days of
the Exam date. MRS may also email results to a candidate upon request. MRS
may release information in a candidate's training and certification file only to
the candidate, unless otherwise ordered by a court.
3.
A candidate who fails to pass the Exam, but achieves a passing score of 70 or
higher on one or more parts of the Exam, will be allowed to carry the score for
those parts to subsequent attempts to pass the Exam. For the purposes of this
provision, any passing score for a single part will remain in effect for a period
of 18 months from the date the score was achieved. Within the 18-month time
period, a candidate need only complete the Exam parts for which he or she did
not achieve a passing score.
B.
Education and experience. MRS awards advanced certification levels for
individuals who meet certain criteria in addition to passing the Exam. These
advanced certification levels require experience in the assessing field and completion
of advanced assessor training. Advanced assessor training includes courses approved
by MRS as advanced continuing education ("ACE") plus at least one course from the
list of International Association of Assessing Officers ("IAAO") courses under the
related certification level requirements in subsection C below or an MRS-approved
equivalent.
C.
Certification levels. MRS offers the following certification levels:
1.
Certified Maine Assessor ("CMA"). The CMA is a certification awarded to
an individual who successfully completes the Exam, thereby demonstrating that
he or she possesses the basic knowledge required to perform the assessing
function for a Maine municipality on a full-time basis.
2.
Certified Maine Assessor, Level 2 ("CMA-2"). The CMA-2 is a certification
awarded to an individual who has successfully completed the requirements for
this level, thereby demonstrating that he or she possesses an intermediate level
of knowledge and abilities required to perform the assessing function for a
Maine municipality on a full-time basis. To obtain a CMA-2 certification, an
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individual must complete the requirements for a CMA certification and the
following requirements:
a.
Perform the assessing function for compensation for one year; and
b.
Complete a total of 100 hours of advanced assessor training approved by
MRS. Advanced assessor training for this level must include successful
completion (including any test included as part of the course) of at least
one of the following courses or an MRS-approved equivalent:
i.
IAAO Course 101 - Fundamentals of Real Property Appraisal;
ii.
IAAO Course 102 - Income Approach to Valuation I; or
iii.
IAAO Course 112 - Income Approach to Valuation II.
3.
Certified Maine Assessor, Level 3 ("CMA-3"). The CMA-3 is a certification
awarded to an individual who has successfully completed the requirements for
this level, thereby demonstrating that he or she possesses an advanced level of
knowledge and abilities required to perform the assessing function for a Maine
municipality on a full-time basis. To obtain a CMA-3 certification, an
individual must complete the requirements for a CMA certification and the
following requirements:
a.
Perform the assessing function for compensation for three years; and
b.
Complete a total of 200 hours of advanced assessor training approved by
MRS. Advanced assessor training for this level must include the
requirements for CMA-2 certification and the successful completion
(including any test included as part of the course) of at least one of the
following courses or an MRS-approved equivalent:
i.
IAAO Course 201 - Appraisal of Land;
ii.
IAAO Course 300 - Fundamentals of Mass Appraisal;
iii.
IAAO Course 311 - Real Property Modeling Concepts; or
iv.
IAAO Course 500 - Assessment of Personal Property.
4.
Certified Maine Assessor, Level 4 ("CMA-4"). The CMA-4 is a certification
awarded to an individual who has successfully completed the requirements for
this level, thereby demonstrating that he or she possesses an advanced level of
knowledge and abilities required to perform the assessing function for a Maine
municipality on a full-time basis. To obtain a CMA-4 certification, an
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individual must complete the requirements for a CMA certification and the
following requirements:
a.
Perform the assessing function for compensation for five years; and
b.
Complete a total of 300 hours of advanced assessor training approved by
MRS. Advanced assessor training for this level must include the
requirements for CMA-3 certification plus completion (including any test
included as part of the course) of at least one of the following courses or
an MRS-approved equivalent:
i.
IAAO Course 331 - Mass Appraisal Practices and Procedures;
ii.
IAAO Course 400 - Assessment Administration;
iii.
IAAO Course 402 - Property Tax Policy;
iv.
IAAO Course 600 - Principles and Techniques of Cadastral
Mapping; or
v.
IAAO Course 601 - Cadastral Mapping - Methods & Applications.
5.
Certified Assessment Technician ("CAT"). The CAT was a certification that
MRS formerly awarded to an individual who successfully completed the CAT
examination, thereby demonstrating that he or she possesses the basic
knowledge and abilities required to perform the assessing function for a Maine
municipality. As of August 2017, MRS no longer awards new CAT
certifications. An individual previously certified as a CAT may continue to be
certified as a CAT, provided the certification renewal criteria under section .03
below are met.
.03 Certification renewal
A.
Individuals seeking certification renewal. MRS annually renews certification
levels pursuant to 36 M.R.S. § 311. Certification renewal requires the completion of
the applicable number of hours of approved CE during a calendar year. The CE
requirement begins on January 1 immediately following the date on which an
individual meets the CAT, CMA, CMA-2, CMA-3, or CMA-4 certification
requirements. An individual seeking renewal must provide evidence of completion of
the CE requirement to MRS before a certificate will be renewed. Individuals must
attend and satisfactorily complete an approved CE activity to receive credit for the
activity. An individual certificate holder who has fulfilled the current year's CE
requirement may apply excess hours of CE toward the following year's requirement.
Excess hours may not be carried forward beyond the calendar year following the year
in which the hours were earned.
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An individual with a CAT or CMA certification who fails to complete the required
CE during a calendar year will be notified by MRS on or before January 31 of the
following year that his or her certificate may be revoked. Certification may be
retained if that individual completes the required number of hours of CE for both the
previous and current years before the end of the calendar year in which the revocation
notice is received. If an individual receiving a notice of revocation does not complete
the required number of CE hours for the current and previous year, that individual's
certification will be revoked.
If a CMA who has earned an advanced certification (CMA-2, CMA-3, or CMA-4)
fails to attain the required hours of ACE for certification renewal at that level for any
year, MRS will downgrade that individual's certification to the level for which he or
she has qualified. For the calendar year following the year in which a certification
downgrade is received, an individual may renew the advanced certification through
the same process as for CMA certification renewal (completion of ACE for both prior
and current years).
B.
Continuing education and advanced continuing education. Activities that may
qualify for CE include courses, seminars, workshops, and teaching assignments. A
CE activity must consist of an educational presentation related to property tax,
assessment, appraisal, or other topic related to property tax administration.
An individual who wants to present a CE activity must submit a written request for
approval to MRS at least 30 days before the activity. A request for approval must be
in a format approved by MRS. A CE activity may include homework, classroom
problems and examinations.
MRS will designate CE activities that qualify for ACE. These activities will involve
concepts that are above an introductory level and are directly related to the municipal
assessing field. A list of the currently approved ongoing ACE courses is available on
the Property Tax Division website. Other courses may be approved for ACE at the
discretion of MRS. MRS may seek written recommendations from professional
groups and organizations regarding other courses that may qualify for ACE.
C.
Required certification renewal training hours.
1.
CMA certification renewal. For certification renewal as a CMA, an individual
must complete 16 hours of CE during the calendar year. An individual must
also complete an approved ethics training course once every three years. Ethics
training must be approved by MRS and will count towards the annual CE hours
requirement.
2.
CMA-2 certification renewal. For certification renewal as a CMA-2, an
individual must complete 21 hours of CE during the calendar year, including at
least 5 hours of ACE. An individual must also complete an approved ethics
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training course once every three years. Ethics training and ACE must be
approved by MRS and will count towards the annual CE hours requirement.
3.
CMA-3 certification renewal. For certification renewal as a CMA-3, an
individual must complete 28 hours of CE during the calendar year, including at
least 12 hours of ACE. An individual must complete an approved ethics
training course once every three years. Ethics training and ACE must be
approved by MRS and will count towards the annual CE hours requirement.
4. CMA-4 certification renewal. For certification renewal as a CMA-4, an
individual must complete 28 hours of CE during the calendar year, including at
least 12 hours of ACE. An individual must complete an approved ethics
training course once every three years. Ethics training and ACE must be
approved by MRS and will count towards the annual CE hours requirement.
5.
CAT certification renewal. For certification renewal as a CAT, an individual
must complete 16 hours of CE during the calendar year. An individual must
also complete an approved ethics training course once every three years. Ethics
training must be approved by MRS and will count towards the annual CE hours
requirement.
.04 Inactive/retired status
MRS may grant Certified Maine Assessor-Inactive/Retired ("CMA-I/R") status to any
CMA who is not actively performing the assessing function and who submits a written
request for such status to MRS. While classified as CMA-I/R, an individual must not
receive compensation to perform assessing functions.
While classified as CMA-I/R, an individual advertising or offering services based on his or
her prior CMA, CMA-2, CMA-3, or CMA-4 certification must properly note his or her
status as inactive or retired. An individual classified as CMA-I/R may request
recertification at any time. Recertification requires a written request, completion of an
approved ethics course, and twice the number of CE (including ACE) hours required for
the associated certification level during the calendar year preceding the recertification
request.
.05 Disciplinary action
MRS may, for cause, revoke any certificate issued under 36 M.R.S. § 311 after a hearing
and findings of fact. If MRS believes that there may be cause for revocation of a
certificate, a revocation hearing will be scheduled. MRS will provide the certificate holder
30-days' written notice of the time and place of the hearing and the reasons for the
potential revocation. The hearing will provide an opportunity for the certificate holder to
hear any evidence adverse to him or her and to present any evidence or argument.
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Following the hearing, MRS will determine whether there is cause for revocation of the
certificate. Cause for revocation may include, but is not limited to, a determination that 1)
a certificate holder's conduct negatively affects that individual's ability or fitness to
perform the assessing function for a Maine municipality, or 2) a certificate holder's
continued service as an assessor is not in the public interest.
If, after a hearing, MRS determines that there is cause to revoke a certificate, MRS will
issue a written order of revocation. The order will include findings of fact, notice to the
certificate holder of the revocation, and appeal rights. The revocation will be effective as
of the date the order is issued. A written order of revocation by MRS to revoke a certificate
is a determination subject to reconsideration pursuant to 36 M.R.S. § 151. In lieu of
revocation, MRS may impose conditions on a certificate holder that he or she must meet to
retain certification, including, but not limited to, additional training or a probationary
period. An individual whose certification has been revoked may reapply for certification
on terms required by MRS that may include passing the Exam after no less than one year
from the date of revocation.
AUTHORITY: 36 M.R.S. §§ 310-314, 318
EFFECTIVE DATE:
November 20, 1983
AMENDED:
August 18, 1986
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
August 26, 2015
November 12, 2016
May 7, 2018
REPEALED AND REPLACED:
April 13, 2021