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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 in-person classroom instruction sessions held on Saturday's from 8:00 a.m. to 5:00 p.m.

The application window for the October 2022 program is now closed.  Future educational opportunities will be announced soon.

MAAO Program Summary

STC MAAO Application Review Process

Current Students
> Pay by Credit Card


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.

MAAO Self-Paced Course Credit Report


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.

MAAO Organization Program Packet


Self-Paced Courses:

The State Tax Commission is pleased to announce that they will sponsor the below 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.

Property Tax Administration will be offered from January 1, 2023 to February 10, 2023, with the classroom session on February 11, 2023, at the Okemos Best Western Stadium Room.  Applications are due by December 9, 2022.

Property Tax Administration Registration Form - Okemos

Land Value Determination and ECF's will be offered from January 8, 2023 to February 17, 2023, with the classroom session on February 18, 2023 at the Okemos Conference Center, Dobie Room.  The exam will be February 21, 2023, at the Okemos Best Western, Stadium Room.  Applications are due by December 16, 2022.

Land Value Determination and ECF's Registration Form - Okemos

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.

The Tentative schedule for future self-paced classes to begin is:

  • Basic Income - February 2023
  • USPAP - February 2023
  • Commercial and Industrial - April 2023
  • Principles of Appraising - April 2023
  • Equalization and Data Collection - May 2023
  • Intro to Statistics - May 2023
  • Land and ECF - June 2023
  • Property Tax Administration - June 2023

"Please continue to monitor this page for application details."


USPAP and HP-12C Courses:

There are no current USPAP or HP-12C courses available. Please monitor this page for future opportunities.


Questions regarding these classes can be directed to Will Gast via email at


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