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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.

State Tax Commission Online/Lecture Hybrid Program:

The application window for the April 2024 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.

Basic Income will be offered from August 4, 2024 to September 13, 2024 with the classroom session on Saturday, September 14, 2024 at the Okemos Best Western Stadium Room.  The exam will be held at the Okemos Best Western Stadium Room on September 16, 2024.  Applications are due by July 12, 2024.

Form 5782 - Basic Income Registration Form

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:

  • Equalization and Data Collection - October, 2024
  • Principles of Appraising - October, 2024
  • Appraisal Statistics - November, 2024
  • Property Tax Administration - January, 2025
  • Land and ECF - January, 2025
  • USPAP - February, 2025

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

USPAP and HP-12C Courses:

USPAP will be offered on August 3, 2024 at the Okemos Conference Center Dobie/Alaiedon Room.  Applications are due by July 12, 2024.

Form 5821 - USPAP Registration Form


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

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