The Office of State Tax Commissioner works with other assessing organizations to coordinate training and resources for assessors – local government officials who determine the value of property for taxation purposes.
Assessment officials are required to take online courses through the International Association of Assessing Officers (IAAO) to obtain certification. Pre-authorized substitutions may be used for certain courses.
Assessment Officials Certification Brochure
Upcoming Course - Income Approach to Valuation - Course 102
The Office of State Tax Commissioner will be coordinating with the North Dakota Association of Assessing Officers (NDAAO) for an educational opportunity for appraisers this spring. Income Approach to Valuation will be available May 6-10 at the Baymont by Wyndham, 2611 Old Red Trail, Mandan, N.D.
The course will provide students with a working knowledge of the procedures and techniques of real estate finance and investment. Topics include capitalization methods and techniques, analysis of income and expenses, operating income, and application of the approach required to estimate the market value of improved properties.
The course fee is $650 for NDAAO members and $700 for non-members. To become a NDAAO member, visit ndaao.org.
Students will need to fill out two forms to register. The submission for payment form, which will need to be mailed to NDAAO, and the online registration form.
There will be no refunds made to registrants who cancel; only substitutions will be accepted, unless approved by the North Dakota Association of Assessor’s Board President and Education Committee Chairperson
Assessor Official Education Courses
To earn Class 1 Certification, assessors must successfully complete 180 hours of instruction as follows:
- 50 Hours Online Instruction - IAAO
- 801 - Site Analysis
- 802 - Introduction to Cost Approach to Value
- 803 - Introduction to the Sales Comparison Approach
- 804 - Introduction to the Income Approach to Value
- 805 - Mass Appraisal of Residential Property
- 30 Hours Instruction - Course 101 - IAAO Fundamentals of Real Property Appraisal
- 30 Hours Instruction - Course 102 - IAAO Income Approach to Valuation Course
- 30 Hours Instruction - Course 300 - IAAO Fundamentals of Mass Appraisal
- 30 Hours Classroom Instruction - Course 202 - Office of State Commissioner - Agricultural Land Valuation
- 10 Hours Self-Guided Instruction on Prescribed Forms, Abstracts and Sales Ratio - Office of State Commissioner
Requires 20 hours of continuing education during term to certificate. NDCC 57-02-01.1-6
To earn Class 2 Certification, assessors must successfully complete 80 hours of instruction as follows:
- 40 Hours Online Instruction - IAAO
- 801 - Site Analysis
- 802 - Introduction to Cost Approach to Value
- 803 - Introduction to the Sales Comparison Approach
- 804 - Introduction to the Income Approach to Value
- 10 Hours Self-Guided Instruction -Agricultural Land Valuation through the North Dakota Office of State Tax Commissioner
- 30 Hours Instruction - Course 101- IAAO - Fundamentals of Real Property Appraisal -OR- 30 Hours Instruction - Course 102 - IAAO Income Approach to Valuation Course
Requires 10 hours of continuing education during term to certificate. NDCC 57-02-01.1-7
Courses will be held according to the following schedule. Dates and locations are updated as they are confirmed. Registration will be available here when courses are open.
Upcoming Course Schedule
- Fall 2023 - 101 IAAO - Fundamentals of Real Property Appraisal
- Spring 2024 - 102 IAAO - Income Approach to Valuation
- Fall 2024 - 202 - Agricultural Land Valuation
- Spring 2025 - 300 IAAO - Fundamentals of Mass Appraisal
- Fall 2025 -101 IAAO - Fundamentals of Real Property Appraisal
- Spring 2026 - 102 IAAO - Income Approach to Valuation
- Fall 2026 - 202 - Agricultural Land Valuation
- Spring 2027 - 300 IAAO - Fundamentals of Mass Appraisal
- Fall 2027 - 101 IAAO - Fundamentals of Real Property Appraisal
- Spring 2028 - Income Approach to Valuation
- Fall 2028 - 202 - Agricultural Land Valuation
Recertification Exams
After completing the above needed courses, you’ll receive a code to take the required test online.
Additional Education Resources
The Office of State Tax Commissioner partners with the North Dakota Association of Counties to offer a monthly Property Tax webinar called, Got 15?! The 15-minute webinar is free and available to all each month. Visit the North Dakota Association of Counties to find the schedule of upcoming webinars and register: