Wyo. Code R. 011-0006-13
Effective Date: 03/22/2023 to Current
Rule Type: Current Rules & Regulations
Reference Number: 011.0006.13.03222023
Section 1. Authority. These rules are promulgated by the Wyoming Department of Revenue under authority of W.S. 18-3-201, W.S. 18-3-204, and W.S. 39-11-102(b).
Section 2. Purpose. These rules are intended to establish, implement, and maintain a mandatory system of education and training for all individuals employed with the Wyoming Department of Revenue and the County Assessor's Offices, and to establish standards and criteria for certification as a property tax appraiser.
(a) 'Accredited educational course' means any course of instruction sponsored, conducted, or approved by the Department. The term includes pre-approved training in the field, office, online or classroom. Curricula may include any skill or knowledge, technical, legal, and administrative aspects of the appraisal and assessment process, including specific Wyoming applications as approved by the Department.
(b) 'Assessor' means the duly elected or appointed County Assessor in each county serving a current term in office.
(c) 'Administrator' means the Administrator of the Department of Revenue, Property Tax Division.
(d) 'Permanent certification' means designation as a property tax appraiser conferred by the Department upon the recommendation of the Administrator.
(e) 'Temporary certification' means designation as a property tax appraiser conferred by the Department upon the recommendation of the Administrator for only the calendar year following the completion of requirements identified in Section 5 (f).
(f) 'Wyoming Assessment Practices' refers to courses developed by the Department with Wyoming specific curriculum.
(g) 'Property Tax Appraiser' means all employees of the Department or any County Assessor's office, including county assessors who make valuation judgments used as a basis for property taxation.
(h) 'Valuation judgments' include the following functions: validating sales; performing appraisals and preparing appraisal reports; inventorying properties in which judgments are made as to quality of construction, condition of improvements, and presence of obsolescence; grading and valuing land; collecting and analyzing income and operating expense information and calculating capitalization rates; conducting assessment ratio studies; testifying in hearings or defending appraisals before appeal boards; and analyzing statistical data used in evaluating the accuracy and uniformity of appraisals. Employees who do not make property valuation judgements are not required to obtain certification of any type.
(i) 'Proctor' is a person who supervises a test or exam as required by the organization providing the course.
(j) 'IAAO' refers to the International Association of Assessing Officers.
(k) 'Continuing Education' refers to accredited educational classes and hours that are approved by the Property Tax Administrator and required for individuals who are permanently certified.
(a) The Administrator shall annually develop, in consultation with the President of the Wyoming County Assessors Association or their designee, a list of accredited educational courses indicating those that qualify as core and a tentative schedule for the courses to be offered. The Department shall conduct or sponsor accredited educational courses. These courses shall be selected by the Department and shall be held subject to cancellation due to unforeseen circumstances or inadequate registration.
(b) All instructional hours for any given course, in person or virtual, must be attended for an enrolled student to receive full credit. An employee not testing may be permitted to not participate in any review session or test, but all hours of instruction must be attended.
(c) The Department, with input from the President of the Assessor's Association, shall develop a New Assessor Orientation course containing information for newly elected or appointed Assessors. The material contained within this class is to assist in understanding the duties and functions of their offices as prescribed by law. New Assessor Orientation is mandatory and required for newly elected or appointed Assessors in addition to the requirements set forth under Section 5 Certification. This class will be offered every four years to coincide with the election of new Assessors and at the discretion of the Administrator.
(d) Wyoming Assessment Practices refers to a course developed by the Department and offered at the discretion of the Administrator. The information will be as specific to Wyoming as possible. The curriculum shall include but is not limited to:
(i) Statutes, case law, rules and regulations related to property assessment and taxation in Wyoming:
(ii) Computer Assisted Mass Appraisal (CAMA):
(iii) Reporting requirements:
(iv) Appraisal (e) Persons seeking approval of courses not on the accredited educational course list shall submit course information in writing to the Administrator, for determination of approval “prior” to attendance. The request shall include the course name, instructor and credentials, course content or syllabus, number of hours of attendance, date(s) and location. Failure to provide proper documentation in advance shall deny the requestor approval of course work and hours. Cost of these courses shall be the responsibility of the employer. If approved, the Administrator will indicate if the course will be considered a core education course. Programs containing the following subject matter may be considered as accredited programs:
(f) With the approval of the Administrator, Property Tax Appraisers who develop courses, revise courses or provide instruction shall be granted continuing education hours up to two times the credit hours. This shall apply to the first time the course is offered only. Subsequent offerings shall be limited to the approved credit hours unless course material has been substantially revised.
(g) The Department shall budget and be responsible for costs of providing training, such as tuition, books, facility and instructor expenses for individuals employed with the Wyoming Department of Revenue and the County Assessor’s office for Department scheduled accredited educational courses. The cost of any courses taken that are not on the Department’s scheduled class list will be paid for by the Assessor’s office, with the exception of the online USPAP 15 Hour course. All other expenses for attendees shall be the responsibility of each respective attendee. In the case of a failed test/course, the Department will pay for the attendee to retake the exam or retake the whole course one time only. The Department shall schedule re-testing days and provide any required proctors for Department sponsored accredited educational programs. The cost for challenging a course by examination previously not taken shall be the responsibility of the attendee.
(h) Students must submit a certificate of completion to the Department for courses completed that are not sponsored by the Department.
(a) Recommended coursework may be posted on the Property Tax Division website for different career paths within the Assessor's Office and for State of Wyoming employees. The County Assessor shall ensure that no individual within the County Assessor's Office performs the duties or exercises the authority of a property tax appraiser unless certified by the Department. The Administrator shall ensure that no individuals within the Department performs the duties or exercises the authority of a property tax appraiser unless certified.
(i) Valuations provided by third party appraisers must be approved by a Wyoming certified property tax appraiser in the jurisdiction requesting the valuation.
(ii) Valuations of centrally assessed properties by third party appraisers must be approved by a Wyoming certified property tax appraiser within the Department of Revenue.
(b) Certified property tax appraisers shall receive a certificate signed by the Department Director and Division Administrator, indicating the designation and year of certification. Said certificate shall be available for display to the public.
(i) Department certification will only be extended to individuals employed with the Wyoming Department of Revenue and Wyoming County Assessor Offices who have met the certification requirements as outlined in this chapter per W.S.18-3-201(c).
(c) An individual may serve as County Assessor without certification for one elected term, and the remainder of any unexpired term to which appointed per W.S. 18-3-201 (d).
(d) The Department shall refuse to confer a certificate or shall have the right to revoke a certificate to an individual who may otherwise qualify for certification under this Chapter, upon a written finding the individual has not demonstrated to the Department he or she is competent to perform the necessary work or administer the necessary operation of a County Assessor's Office. Such a finding shall be supported by documentation indicating a pattern of violation or disregard of the Uniform Standards of Professional Appraisal Practice (USPAP), the law, or the rules and orders relating to appraisal and assessment of property for tax purposes per W.S. 18-3-201(d).
(e) Permanent Certification Requirements
(i) Individuals may qualify for permanent certification as a Property Tax Appraiser by fulfilling one of the following requirements:
(A) Successful completion of IAAO Fundamentals of Real Property Appraisal, the USPAP National 15-Hour Course and 90 additional hours of core education courses as identified in Section 6 with passing grade.
(B) Earning and maintaining a current status of professional designation from one of the appraisal organizations of the Appraisal Foundation or a General Real Estate Appraisers License issued by the Wyoming Real Estate Appraisers Board;
(C) Earning and maintaining IAAO “Accredited Member Status”.
(ii) If a failed examination is challenged and successfully completed, the student shall receive full credit for the course hours. Any re-test failed shall require the student to retake the entire course over to get credit.
(iii) Successfully completed courses cannot be retaken within a four year period for credit, unless the Department has previously acknowledged that the subject matter changes significantly.
(iv) Every person who holds permanent certification shall in a two (2) calendar year period preceding each assessment date complete a minimum of 30 hours of continuing education. Testing is not required. The 7-hour USPAP Update Course is required to be taken once every four (4) years. The 7-hour USPAP Update Course will count toward the 30 hours of accredited education required to maintain certification.
(v) All course work must be completed by December 31 to be granted certification for the following year. Exceptions may be approved by the Administrator due to weather delays or other unforeseen situations.
(vi) Temporarily Certified employees must fulfill the requirements for Permanent Certification by the end of year six. This six year period begins when the individual’s job duties include one or more of the valuation judgements described in Section 3(h), commencing January 1 after they have completed the requirements for the initial Temporary Certification.
(vii) Lapse of permanent certification
(A) If period of lapse is less than five (5) years, an individual may regain permanent certification after successful completion, with a passing grade, of 30 hours of core education courses and the 7-Hour USPAP Update Course. This must be completed within two years from the date of the first class taken since the lapse of permanent certification.
(B) If 5 years or greater, an individual may regain permanent certification after successful completion, with a passing grade of 60 hours of core education courses, in addition, to the 7-Hour USPAP Update Course. This must be completed within two years from the date of the first class taken since the lapse of permanent certification.
(f) Temporary Certification Requirements
(i) The Department shall consider the following educational program as qualification for temporary certification:
(A) In year one, complete Fundamentals of Real Property Appraisal and the USPAP National 15-Hour Course to achieve temporary status commencing January 1 of the following year. A passing grade must be earned.
(B) To achieve yearly Temporary Certification status, an individual must take 30 hours of core classes every two years. Temporary Certification can be maintained annually for up to six years. If the 30 hours are to count toward the goal of Permanent Certification, taking and passing the test is required.
(ii) In order to receive approval by the Administrator for accredited hours for which a test is given, a certificate indicating a passing grade must be submitted to the department. If a passing grade is not received, no credit shall be granted, however full credit may subsequently be allowed if an applicant retakes the test within one (1) year of course completion, and receives a passing grade. Any retest failed shall require the student to retake the entire course over. Successfully completed courses cannot be retaken within a four year period for credit, unless the Department has previously acknowledged that the subject matter changes significantly.
(iii) All coursework must be completed by December 31 to be granted certification for the following year. Exceptions may be approved by the Administrator due to weather delays or other unforeseen situations.
Section 6. Accredited Core Education Courses.
Section 7. Reporting.
(a) On or before the first Monday in November, the Administrator shall make available, via the Assessor's Portal on the Property Tax Division web site, a county specific listing of the course and program hours taken by county employees during the calendar year to the appropriate County Assessor. The County Assessor shall review and submit information regarding additions, errors, or discrepancies for that calendar year. The Administrator's corrected record of education shall be considered the formal record of education for purposes of property tax appraiser certification.
(b) On or before December 31st of each year, the Administrator shall make available via the Assessor's Portal on the Property Tax Division web site a county specific register of those persons who meet the educational requirements for the following tax year, and are eligible for certification, either temporary or permanent.
(c) On or before February 1st of each year, the Administrator shall provide to the Director of Revenue a final register of those persons eligible for temporary and permanent certification. The Administrator will produce and distribute certification award documents to each qualified person.
(d) The Department will provide a report to the State Board of Equalization listing those individuals achieving certification for the year no later than March 1. In addition, the Department will provide a report to the appropriate Board of County Commissioners listing Assessor/staff achieving certification for the year no later than March 1.
(a) Excessive absences of any county assessor from required education programs shall be communicated to the appropriate Board of County Commissioners and to the Governor pursuant to W.S. 18-3-201(b)(iv).
(b) If the Department is made aware of any Assessor allowing individuals to make value judgements in the appraisal process without being certified or to disregard USPAP, the Assessor may be reported to the Board of County Commissioners or the State Board of Equalization.