Official Standards of IAAO
Downloads
Guide to Assessment Administration Standards
View (Posted January 2013)
Standard on Assessment Appeal
View (Approved January 2013)
Standard on Automated Valuation Models (AVMs)
View (Approved Sept 2003)
Standard on Contracting for Assessment Services
View (Approved Dec 2008)
Standard on Digital Cadastral Maps and Parcel Identifiers
View (Approved Jan 2012)
Standard on Facilities, Computers, Equipment, and Supplies
View (Approved Jan 2003)
Standard on Manual Cadastral Maps and Parcel Identifiers
View (Approved Aug 2004)
Standard on Mass Appraisal of Real Property
View (Approved April 2013)
Standard on Oversight Agency Responsibilities
View (Approved July 2010)
Standard on Professional Development
View (Approved January 2013)
Standard on Property Tax Policy
View (Approved Jan 2010)
Standard on Public Relations
View (Approved July 2011)
Standard on Ratio Studies
View (Approved April 2013)
Standard on Valuation of Personal Property
View (Approved Dec 2005)
Standard on the Valuation of Properties Affected by Environmental Contamination
View (Approved July 2001)
Standard on Verification and Adjustment of Sales
View (Approved Nov 2010)
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Recent updates:
Standard on Mass Appraisal of Real Property
View (Approved April 2013)
Standard on Ratio Studies
View (Approved April 2013)
International Association of Assessing Officers (IAAO) maintains technical standards that reflect the official position of IAAO on various topics related to property tax administration, property tax policy, and valuation of property including mass appraisal and related disciplines. These standards are adopted by the IAAO Executive Board.
IAAO assessment standards represent a consensus in the assessing profession. The objective of the IAAO standards is to provide a systematic means by which assessing officers can improve and standardize the operation of their offices. The IAAO standards are advisory in nature and the use of, or compliance with, these standards is purely voluntary. If any portion of these standards is found to be in conflict with the Uniform Standards of Professional Appraisal Practice (USPAP) or state laws, USPAP and state laws shall govern.
IAAO technical standards are intended to guide property tax assessment officials, tax policy analysts, and administrators. Similar issues arise in any nation’s property tax systems. IAAO standards can provide guidance internationally. However, certain sections of these standards apply primarily to the United States and Canada, where the power to tax property is assigned to state, provincial, or territorial governments.
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Users of IAAO technical standards should request permission to use them for the stated purposes. Requests for permission to reproduce all or a portion of the technical standards can be sent to the Technical Standards staff liaison, bennett@iaao.org. If a portion of a standard is used for the stated purposes, IAAO asks that the entire standard be cited in a bibliography or reference list. IAAO technical standards are intended to be read in the context of the entire document.
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Technical Standards Committee
The Technical Standards Committee supports the mission and goals of IAAO by developing and maintaining technical standards of professional practice. The committee responds to inquiries about technical issues contained within technical standards. The committee's role is to ensure that IAAO maintains a leadership role by providing professional standards for the industry.
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