Michigan Advanced Assessing Officer (MAAO)
The State Tax Commission (STC) offers two paths to certification at the MAAO Level. Individuals must hold MCAO certification for one year prior to beginning the STC online/lecture hybrid program or the Self-Paced courses.
Path 1: State Tax Commission Online/Lecture Hybrid Program:
The online/lecture hybrid program is a one year program. MAAO instructors work with students using online tools and conduct eight classroom instruction sessions held on Saturday's from 8:00 a.m. to 5:00 p.m. The application period for the October 2021 program is now closed. The application period for the April 2021 program will be open on January 26, 2022.
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Path 2: Self-Paced Program:
MAAO self-paced courses are offered through the State Tax Commission and approved outside organizations. Students must complete seven tested courses and a USPAP Course in order to achieve MAAO Certification. Students must first take Principles of Appraising, then Statistics and then Basic Income before any other courses can be taken. There is no application to begin the Self-Paced Program and there is no timeframe to complete the courses.
Students who take self-paced courses directly from the State Tax Commission will be provided one retake opportunity if they fail the exam.
Students who take self-paced courses from an approved outside organization will not be provided with a retake opportunity if they fail the exam and must retake the course and pass the exam in order to receive course credit.
Sponsoring an MAAO Course
An organization wishing to sponsor and offer a MAAO course, must complete all documents contained within the MAAO Organization Program Packet (Organization Application, Organization Security Agreement, Instructor Agreement and Agreement to Proctor an Examination) and submit the completed packet to the State Tax Commission.
The State Tax Commission is pleased to announce that they will sponsor in the late Summer/Fall of 2021 and early 2022 the MAAO Self-Paced Courses in an online/lecture hybrid format at a cost of $250/course. Each course will be limited to 35 students. Individuals must hold a valid MCAO Certification to attend and be actively working toward MAAO Certification.
Individuals who received their MCAO Certification after January 1, 2019 must hold that certification for one year before they can begin self-paced courses. The State Tax Commission has mandated that individuals who begin the MAAO self-paced courses after January 1, 2019 must take the first three courses in order first: Principles of Appraising, Statistics and Basic Income prior to completing any other classes. All exams for these courses are offered online.
Basic Income will be offered from February 20, 2022 to April 2, 2022, with the classroom session on April 2, 2022. Applications are due by January 21, 2022.
Commercial/Industrial Real Property Valuation will be offered from April 3, 2022 to May 14, 2022, with the classroom session on May 14, 2022. Applications are due by March 4, 2022.
Equalization and Data Collection will be offered from May 15, 2022 to June 25, 2022, with the classroom session on June 25, 2022. Applications are due by April 15, 2022.
Property Tax Administration will be offered from June 26, 2022 to August 6, 2022, with the classroom session on August 6, 2022. Applications are due by May 27, 2022.
Registration can only be made by mail. Registration forms and payments must be received no later than the designated deadline. Attendance at the classroom session, timely and fully completing all online assignments and passing the course exam will fulfill the course requirements to receive credit towards MAAO Certification. More information regarding MAAO Certification can be found on the STC website.
USPAP and HP-12C Courses:
The State Tax Commission is also pleased to announce that they will sponsor in 2022 the USPAP and HP-12C courses.
The USPAP course will fulfill the MAAO USPAP requirement. This 8 hour course will be offered at a cost of $50.
The HP-12C class is important for all levels of assessors. This 8 hour course will be offered at a cost of $50.
Questions regarding these classes can be directed to Jacob Thurston via email at ThurstonJ1@michigan.gov.
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