Illinois Department of Revenue · to have their CIAO reinstated and placed into good standing with the IPAI and IDOR. There are specific requirements that must be met to qualify

Illinois Department of Revenue

Property Tax Assessment Education Program

PTAX-1032 (R-01/20) Printed by authority of the State of Illinois - Web only, One copy

Illinois Department of Revenue Property Tax Assessment Education ProgramPage 2 Page 2

Illinois Department of Revenue Property Tax Assessment Education Program Page 3

IDOR Property Tax Assessment Education Program ........................................................................ 5 General information ..............................................................................................................................................................5 CertifiedIllinoisAssessingOfficerdesignationelectivecourses .......................................................................................... 5 CourseDescriptions .............................................................................................................................................................5 Qualifyingforoffice ..............................................................................................................................................................5 Classpolicy ..........................................................................................................................................................................6 Registrationinformation .......................................................................................................................................................6 Studentresponsibilities ........................................................................................................................................................6 Retakinganexamination ......................................................................................................................................................6 Studymaterial ......................................................................................................................................................................6 Homestudy ..........................................................................................................................................................................6 Specialaccommodations .....................................................................................................................................................6 CourseCredit .......................................................................................................................................................................7 OfficeQualificationsfor2019 ...............................................................................................................................................7 CIAODesignationChanges .................................................................................................................................................7 Certified Illinois Assessing Officer Designation Courses ................................................................. 8 .StandardOptioncourses .....................................................................................................................................................8CertifedAppraiser’sOptioncourses ....................................................................................................................................8CIAODesignationMaintenance ..........................................................................................................................................9

Office Qualifications ............................................................................................................................ 10 TownshipandMulti-townshipAssessorpre-electionandpre-appointmentqualifications ..................................................10 Introductoryassessmentjurisdiction ..................................................................................................................................10 Intermediateassessmentjurisdiction .................................................................................................................................10 Largerassessmentjurisdiction ........................................................................................................................................... 11 SupervisorofAssessmentsqualifications ..........................................................................................................................12 BoardofReviewqualifications ...........................................................................................................................................13

Stipend Information ............................................................................................................................. 15 . TrainingStipends ...............................................................................................................................................................15 ApprovalofOutsideCourses .............................................................................................................................................15 AssessorPerformanceStipends ........................................................................................................................................16

IDOR Course Descriptions ................................................................................................................. 17

Table of Contents



General information

IllinoisDepartmentofRevenue’s(IDOR)PropertyTaxAssessmentEducationProgramprovidesinstructioninareaswhereIDORhasadirectinvolvementintheassessmentprocess.MostofthesecoursesfocusonusingtheinformationinIDOR’sappraisalpublications.Othercoursesdealwithbasicmappingforassessors,thecompletepropertytaxcycle,mathcalculationsusedintheassessingprofession,IDOR’sproceduresfordevelopingequalizationfactors,andconductingasalesratiostudyanditsuseinreassessments.

Anyonemayparticipateintheseclasses,allofwhicharefree.

MostclassesareheldinSpringfield.Classdatesandlocationscanbefoundonthecourselistingonourwebsiteat tax.illinois.gov.

Mostclassesaretwoandone-halfdaycourseswiththeexamheldonthemorningofthethirdday.

Certified Illinois Assessing Officer (CIAO) designation elective courses

ThefollowingIDORclassesmaybeusedtosatisfytheelectiverequirementsforobtainingtheCIAOdesignation:• I-A — IntroductiontoResidentialAssessmentPractices• I-B — IntroductiontoCommercialAssessmentPractices• I-E — IntroductiontoSalesRatioStudies• I-F — IntroductiontoFarmAssessments• I-M — IntroductiontoMappingforAssessors• I-I — IntroductiontoPropertyTax

Course descriptions

SeetheCourseDescriptionssectiononPages17-20fordetailedinformationaboutthecoursesofferedbyIDOR.Notethatnotallcoursesareofferedeveryyear;thecourseschedulewillprovidealistofcoursescurrentlyofferedbyIDOR.

Qualifying for office

The“BoardofReview–BasicCourse”andthe“TownshipAssessor–IntroductoryCourse”aredesignedtomeettheneedsofthoseindividualsqualifyingforofficeincertainjurisdictions.SeePages10-13foradditionalinformationregardingofficequalifications.

IDOR Property Tax Assessment Education Program


Class PolicyRegistration information• RegistrationforallIDORclassesmustbesubmittedatleast7daysinadvance ofeachcourse.Registration

formscanbefoundonourwebsiteattax.illinois.gov,andmaybeemailed,mailed,orfaxedtous.• Pleaseuseaseparateregistrationformtoregisterforeachclass.• Registrationisona“first-come”basisandregistrationswillbeprocessedintheorderreceived.• Classsizeislimited.Registerearlytoensureaplaceintheclass.Pleasenotifyusifyouregisterandlater

determinethatyoucannotattend.• Youmustkeepusinformedofanyaddresschange.• Awrittenconfirmationofregistrationwillbesenttoeachstudentuponreceiptandprocessingofthe

registrationform.• IDORreservestherighttocancelaclasswithanenrollmentoflessthan20people.

Student responsibilities Eachstudentshouldhaveanoiselesscalculatorwithalarge-digitcapacity,notepad,andpencils.A2inchthree-ringbindertoorganizecoursematerialandahighlighterarealsohelpful.Classparticipantsmustprovidetheirownmealsandlodging(ifrequired).Classattendanceismandatory.Aminimumpassingscoreonexaminationsis70percent.

Retaking an examination Studentswhodonotpasstheirexaminationonnon-homestudycoursesmayretaketheexamwithoutrepeatingthecourse.Thereisnolimitonthenumberofre-takesforhomestudycourseexams.

Study materialAglossaryoftermsandformulasforclassesisavailableonIDOR’swebsiteat tax.illinois.gov.

Home studyTheI-A,IntroductiontoResidentialAssessmentPractices,I-B,IntroductiontoCommercialAssessmentPractices,I-BR,BoardofReview—BasicCourse,I-E,IntroductiontoSalesRatioStudies,I-M,IntroductiontoMappingforAssessors,andtheI-T,TownshipAssessorIntroductoryCourse,areallcurrentlyofferedinthehomestudyformat.Formoreinformation,contactourPropertyTaxAssessmentEducationUnitat217 524-1274,oremailusat [email protected].

Special accomodationsWhileallIDORclassesareheldatfacilitiesthatareaccessibletopersonswithdisabilities,werecognizethatsomestudentsmayrequireadditionalaccommodations.Wheneverpossible,wetrytoworkwithindividualstoenhancetheirlearningexperienceandsuccess.

IndividualswithdocumentedspecialphysicalneedsorlearningdisabilitiesshouldcontactourPropertyTaxEducationUnitat217 524-1274,oremailusat rev.proptaxed@illinois.govatleasttwoweekspriortotheclasstodiscusshowwemaybeofassistance.



ThePropertyTaxAssessmentEducationProgramprovidesassessingofficialstheframeworkanddirectionnecessarytopersonalizetheircontinuingeducation.Severalchangeshavebeenmadeinrecentyearstoprovideassessorswithmoreoptionswhenselectingcourses.

Course creditBeginningJanuary1,2016,therearenolongerhourrestrictionsoncourselevelsandcategories.AssessingofficialsareallowedtotakeanapprovedclassforIDORcreditprovidedthattheyhavenottakentheclass,oranexceptionclass,withinthepast10years.Werecognizethatovertime,assessmenttechniquesandmethodologiesmaychange.Toprovideassessingofficialstheopportunitytostaycurrentwithassessmentpractices,coursesmaynowberepeatedforIDORcreditonetimeevery10years.WewillallowContinuingEducationInstructorcreditforcourseswheretheinstructorwasthesoleinstructoroftheclassonetimeeveryfour-yearCIAOcycleperiod.Instructorcreditmaybeusedtomeetpre-appointment/pre-electioneducationrequirements.However,instructorcreditmaynotbeusedtowardstheeducationstipend.Developercreditwillnolongerbegiven.

Office Qualifications for 2019BeginningAugust23,2019,requirementstobeelected,appointed,orcontractedtoofficeofTownshipAssessororSupervisorofAssessmentshavechanged.SeePages10–12toreviewthenewrequirementstoholdoffice.

CIAO Designation ChangesBeginningJanuary1,2018,IDORclass1-I,IntroductiontoPropertyTax,maynowbeusedasanelectivecourseforachievingCIAOcertification.Note:TheCIAOrequiredqualifyingcoursesmaynotberepeatedforcreditevenif10yearshavepassedsincethecourse,oritsequivalent,wastaken.TheelectiveCIAOcoursesmayberepeatedforcreditaslongas10yearshavepassedsincethecourse,oranexceptioncourse,waslasttaken.TheIllinoisPropertyAssessmentInstitute(IPAI)hasrecentlyupdatedtherequirementsforobtainingaCIAOdesignationundertheCertifiedAppraiser’soption.SeePage8fordetails.



AstudentwhochoosestoobtainaCIAODesignationfromtheIPAImustdecideononeofthetwoeducationalpaths,theStandardOptionortheCertifiedAppraiser’sOption.

Standard Option Studentschoosingthestandardoptionmustcompletethefollowingfourrequiredcoursesandtwoelective courses.

Required courses: 002-401 IntroductiontoAsessessmentinIllinois(formerly,BasicAssessmentPractices) 002-402 PropertyValuation 002-403 TheBasicsofMassAppraisal(formerly,IntroductiontoMassAppraisalTechniques) 002-404 EthicsforNewAssessmentProfessionals Elective courses: (Pick any two) 002-144 OfficeManagement–IPAIcourse 001-801 IntroductiontoResidentialAssessmentPractices–IDORcourse 001-807IntroductiontoCommercialAssessmentPractices–IDORcourse 001-803IntroductiontoSalesRatioStudies–IDORcourse 001-804IntroductiontoFarmlandAssessments–IDORcourse 001-805IntroductiontoMappingforAssessors–IDORcourse 002-222CommunicationI&II–IPAIcourse(newelectivein2018) 002-255PracticalMathforAssessmentProfessionals–IPAIcourse(newelectivein2018) 001-028IntroductiontoPropertyTax–IDORCourse(newelectivein2018) 002-350ResidentialDrawings,Fieldwork,andPhotographs–Exam(newelectivein2020)

Note: NosubstitutionofcoursesispermittedfortheCIAOdesignation.

Certified Appraiser’s Option StudentschoosingtheCertifiedAppraiser’sOptionmustcompletethefollowingrequirements. Courses: 002-403 TheBasicsofMassAppraisal(IPAIcourse) 001-028 IntroductiontoPropertyTax(IDORcourse)

Exam: Takeandpassa100-questionexam

Additional Requirement for Certified Appraiser’s Option: ThecandidatemustpossessanIllinoisCertifiedGeneralRealEstateAppraiserLicenseoranIllinoisCertifiedResidentialRealEstateAppraiserLicense,andbeingoodstanding.

Note:NosubstitutionofcoursesispermittedfortheCIAOdesignation.

Beforeastudentbeginsthenecessarycourses,heorshemustapplyfortheCIAOdesignationbycontactingtheIPAIofficeat309 862-0300.DesignationsareawardedanddatedthedatethedesignationwasawardedbytheIPAI.

SeetheCourseDescriptionssectiononPages17-20fordetailedinformationaboutthecoursesofferedbyIDOR.VisittheIPAI’swebsiteatipaieducation.orgfordetaileddescriptionsofIPAIqualifyingcourses.

Certified Illinois Assessing Officer (CIAO) Designation


CIAO Designation Maintenance EffectiveJanuary1,2011,everyonewhoholdsaCIAOdesignationisrequiredtocompletecontinuingeducationtomaintainthedesignation.Sixtyhoursofmaintenancecreditarerequiredduringeach4-yearcycle.

Cycle#1-January1,2011throughDecember31,2014(complete)Cycle#2-January1,2015throughDecember31,2018(complete)Cycle#3-January1,2019throughDecember31,2022Cycle#4-January1,2023throughDecember31,2026

YoumaytakeanycourseapprovedbyIDORforstipendorelectionpurposes(includingthoseofferedbyIPAI,IDOR,andInternationalAssociationofAssessingOfficers(IAAO),aswellasclassesofferedbyotherapprovedproviders).Ifyoudonotcompletetherequirededucationbytheendofthe4-yearcycle(December31ofthefourthyear),yourCIAOdesignationwillexpireonJanuary1.TheIPAIwillnotifyyouandtheIllinoisDepartmentofRevenuethatyourdesignationhasexpired.

BeginningJuly1,2019,CIAOdesignationholderswhohadtheirdesignationsexpireafterCycle2mayapplytohavetheirCIAOreinstatedandplacedintogoodstandingwiththeIPAIandIDOR.Therearespecificrequirementsthatmustbemettoqualify.

FormoreinformationconcerningCIAODesignationMaintenance,contacttheIPAIat309 862-0300, or visit their website at ipaieducation.org.

Certified Illinois Assessing Officer (CIAO) Designation


Township and Multi-township Assessor qualificationsAllcandidatesfortownshipormulti-townshipassessormustfileacertificateofqualificationswiththeirnominationpapersunderSection2-45ofthePropertyTaxCode(35ILCS200/2-45).Candidateswhoarefilingnominationpapers,participatinginacaucus,orparticipatingasawrite-incandidatemustmeetoneoftheminimumeducationrequirementsdescribedbelow.Therequirementsfortownshipormulti-townshipassessorsaregenerallybasedupontheequalizedassessedvalue(EAV)oftheassessmentjurisdiction.Individualswhoarebeingappointedtofillavacancyorindividualscontractingtodotheworkinajurisdictionmustalsomeettheapplicableeducationrequirements.Important:NotethatIDORpre-appointmentandpre-electioneducationrequirementsaredifferentfromCIAOmaintenancerequirements.

Introductory assessment jurisdictionIn an introductory assessment jurisdiction with$10millionorlessinnon-farmEAVandlessthan$1millionincommercialandindustrialEAV,Section2-45(b)ofthePropertyTaxCode(35ILCS200/2-45(b))requiresthatacandidatemustpossessoneofthefollowingqualifications:• PassedtheTownshipAssessor-IntroductoryCourseofferedbyIDOR• PassedtheBasicCourseofferedbytheIllinoisPropertyAssessmentInstitutepriortoJanuary1,1997• Possessadesignationapprovedforlargerassessmentjurisdictions

Intermediate assessment jurisdictionInanintermediate assessment jurisdictionwithmorethan$10millioninnon-farmEAVandlessthan$25millioninnon-farmEAVandlessthan$1millionincommercialandindustrialEAV,thequalificationsdifferdependinguponwhetherthecandidatewaspreviouslyelectedinanysuchjurisdiction.Ifthecandidatehasnotbeenpreviouslyelectedtoofficeinanassessmentjurisdictionthatin1994andthereafterhadmorethan$10millionandlessthan$25millioninnon-farmEAVandlessthan$1millionincommercialandindustrialEAV,Section2-45(d)ofthePropertyTaxCode(35ILCS200/2-45(d))requiresthatacandidatemustpossessoneofthequalificationsforanintroductoryassessmentjurisdictionunderSection2-45(b).Ifthecandidatewaspreviouslyelectedtoofficeinanassessmentjurisdictionthatin1994andthereafterhadmorethan$10millionandlessthan$25millioninnon-farmEAVandlessthan$1millionincommercialandindustrialEAV,Section2-45(d)ofthePropertyTaxCode(35ILCS200/2-45(d))requiresthatacandidatemustpossessoneofthedesignationsforalargerassessmentjurisdictionunderSection2-45(c).

Office Qualifications


Larger assessment jurisdictionInalarger assessment jurisdictionwithmorethan$25millioninnon-farmEAVormorethan$1millionincommercialandindustrialEAV,Section2-45(c)ofthePropertyTaxCode(35ILCS200/2-45(c))requiresthatacandidatemustpossessone ofthefollowingdesignations:• AcurrentlyactiveCIAOdesignationfromtheIPAI.• AcurrentlyactiveAAS,CAE,orMASdesignationfromtheIAAO.• AcurrentlyactiveMAI,SREA,SRPA,SRA,orRMdesignationfromtheAppraisalInstitute.• AcurrentlyactiveIFA,IFAS,orIFACdesignationfromtheNationalAssociationofIndependentFee

Appraisers.• AcurrentlyactiveASAdesignationfromtheAmericanSocietyofAppraisers.• AprofessionaldesignationbyanyotherappraisalorassessingassociationapprovedbyIDOR.All candidates are required to complete the Pre-appointment/Pre-election Certification Application for a Certificate of Qualification. Foranyadditionalinformationregardingtheeducationrequirementsfortownshipormulti-townshipassessor,contactthePropertyTaxAssessmentEducationProgramUnitat217 524-1274, [email protected].



Supervisor of Assessments qualifications Anindividualmayuseoneofthedesignationslistedbelowtomeettheeducationalqualificationstobeappointedto,orrunfor,thepositionofsupervisor of assessments. Tobeeligible,anindividualmustmeetallthequalificationsinSection3-5ofthePropertyTaxCode(35ILCS200/3-5).Thequalificationsarelistedbelow:• Haveatleasttwoyearsofexperienceinthefieldofpropertysales,assessments,finance,orappraisals.• PassanexaminationconductedbyIDOR.(Gradesaregoodfortwoyearsfromthedatetheyaretakenoras

longasthesupervisorofassessmentsisincontinuousservice.)• Possessoneofthefollowing:

1. AcurrentlyactiveCIAOdesignationfromtheIPAI.

2. AcurrentlyactiveAAS,CAE,orMASdesignatinofromtheIAAO.

3. AcurrentlyactiveMAI,SREA,SRPA,orRMdesignationfromtheAppraisalInstitute.

Tobeeligibletoserveasanelected county assessor in St. Clair County,anindividualmustmeetallofthequalificationsinSection3-45ofthePropertyTaxCode(35ILCS200/3-45).Thequalificationsarelistedbelow.• Haveatleasttwoyearsofexperienceinthefieldofpropertysales,assessments,finance,orappraisals.• Possessoneofthefollowing:

1.AcurrentlyactiveCIAOdesignationtheIPAI,or2. AcurrentlyactiveCAEdesignationfromtheIAAO.

ForanyadditionalinformationregardingtheeducationrequirementsforSupervisorofAssessments,contactthePropertyTaxAssessmentEducationUnitbyemailat:[email protected].



Board of Review qualificationsCounties with 100,000 to 3 million in population with appointed board of review members under Section 6-5. MembersarerequiredtopassIDOR’sexaminationunderSection6-10priortotakingoffice.MembersmustmeettrainingandexperiencerequirementsinpropertyappraisalandpropertytaxadministrationasdeterminedbythecountyandmustmeetthepoliticalmakeuprequirementinSection6-15.

Counties with less than 100,000 in population with appointed board of review members under Section 6-5 required to pass IDOR’s examination under Section 6-10. MembersarerequiredtopassIDOR’sexaminationpriortotakingofficeandmustpasstheIDORboardofreviewclasswithinoneyearoftakingofficeunderSection6-10.MembersmustmeettrainingandexperiencerequirementsinpropertyappraisalandpropertytaxadministrationasdeterminedbythecountyandmustmeetthepoliticalmakeuprequirementinSection6-15.

Counties with 150,000 or more and less than 3 million in population which had an elected B/R on January 1, 1993, under Section 6-35 (St. Clair County). TherearenoqualificationrequirementsinthePropertyTaxCode.

Counties not under township organization (17 Commission Counties). Countycommissionersservingontheboardofreview,oranyappointedmembersunderSection6-30arerequiredtopassIDOR’sexaminationpriortoservingontheboardofreviewunderSection6-32.AppointedBoardofReviewmembersmustalsomeetthepoliticalmakeuprequirementinSection6-34.

Counties with less than 100,000 in population with a board of review elected from districts under Section 6-40 (Christian and Vermilion Counties). EachmembermustpassIDOR’sboardofreviewclasswithinoneyearoftakingoffice.TheChristian County boardofreviewmembersmustalsopassIDOR’sexaminationpriortotakingofficeasrequiredbycountyboardresolutionunderSection6-10.

Counties with 3 million or more inhabitants under Section 6-10 (Cook County). EachmembermustpassIDOR’sboardofreviewclasswithinoneyearaftertakingoffice.

Counties with less than 100,000 in population with appointed board of review members under Section 6-5 required to pass IDOR’s board of review class under Section 6-10. MembersarerequiredtopassIDOR’sboardofreviewclasswithinoneyearoftakingofficeunderSection6-10.MembersmustmeettrainingandexperiencerequirementsinpropertyappraisalandpropertytaxadministrationasdeterminedbythecountyandmustmeetthepoliticalmakeuprequiredinSection6-15.Note:IndividualswhosuccessfullycompletedtheBasic Assessment Practices courseofferedbytheIPAI,orIDOR’sI-AandI-BcoursespriortoJanuary1,1997,areconsideredtohavemetthebasiccourserequirements.ForanyadditionalinformationregardingtheeducationrequirementsforBoardofReview,contactthePropertyTaxAssessmentEducationUnitbyemailatrev.proptaxed@illinois.gov.


PIKE

BOND

PULASKI

HARDINPOPE

GALLATINSALINE

HAMILTON WHITE

MASSACALEXANDER

UNION JOHNSON

JACKSON

WILLIAMSON

FRANKLIN

PERRYRANDOLPH

MONROE

WASHINGTON JEFFERSON

CLINTON

MARION

CLAY

RICHLAND

WAYNE

LAWRENCE

EDWARDS WABASH

CRAWFORDJASPER

CLARK

CUMBERLAND

EFFINGHAMFAYETTE

SHELBY

CHRISTIAN

MONTGOMERY

MOULTRIE

ST. CLAIR

MADISON

JERSEY

CALHOUN

GREENE MACOUPIN

SANGAMON

SCOTT

MORGAN

CASSBROWN

ADAMS

SCHUYLER

HANCOCK

HENDERSON

MCDONOUGH

FULTON

MENARD

MASON

LOGAN

TAZEWELL

MACON

DEWITT

PIATT

DOUGLAS

COLES

EDGAR

CHAMPAIGN

VERMILION

FORD

IROQUOIS

MCLEAN

LIVINGSTON

WOODFORD

PEORIA

WARREN

MERCER

ROCK ISLAND

KNOX

HENRY BUREAU

STARK

MARSHALL

PUTNAM

LASALLE

GRUNDY

KANKAKEE

KENDALL WILL

DUPAGE

COOK

LAKE

KANE

MCHENRY

DEKALB

BOONEWINNEBAGO

LEE

OGLE

STEPHENSON

WHITESIDE

CARROLL

JODAVIESS

Legend

Sections below correspond to the Property Tax Code.Numbers in parentheses correspond to subsection andparagraph numbers of 86 Illinois Administrative Code

Section 110.155.

Section 110. ILLUSTRATION ABoard of Review Course and Exam Requirements

Status as of June 8, 2015

a) No Exam or Basic Course Required Section 6-35b),1) Basic Course Required, Non-Commissioned <100,000 Section 6-10 b),2) Basic Course Required ≥3,000,000 Sections 5-5, 6-10b),3) Both Exam and Basic Course Required, Non-Commissioned <100,000 Section 6-10b),4) Exam Required, Non-Commissioned 100,000-3,000,000 Section 6-10b),5) Exam Required, Commissioned Counties Sections 6-30, 6-32


Training stipends UnderSection4-10ofthePropertyTaxCode(35ILCS200/4-10),IDORawardsastipendtoanysupervisorofassessmentsincountieswithlessthan3millioninhabitantsandinwhichnocountyassessorhasbeenelectedunderSection3-45(35ILCS200/3-45),townshipassessor,multi-townshipassessor,deputyassessor,orboardofreviewmemberwhohasbeenawardedaCIAOdesignationfromtheIPAI.UnderSection4-15oftheIllinoisPropertyTaxCode(35ILCS200/4-15),IDORawardsastipendtoanysupervisorofassessments,townshipassessor,multi-townshipassessor,deputyassessor,orboardofreviewmemberwhohasearnedaCAEcertificatefromtheIAAO.Inaddition,IDORawardsanadditionalstipendperyeartoanysupervisorofassessments,townshipassessor,multi-townshipassessor,deputyassessor,orboardofreviewmemberwhohasbeenawardedaRES,AAS,orCMScertificatebytheIAAO,butwhohasnotbeenawardedaCAEcertificate.Tocontinuetobeeligibleforadditionalcompensation,asupervisorofassessments,townshipassessor,multi-townshipassessor,deputyassessor,orboardofreviewmembermustsuccessfullycompleteaminimumof30hoursofqualifiedcontinuingeducationclasses.Atleast15ofthe30hoursmustbeexaminationcredit.

Approval of outside coursesIDORisresponsibleforapprovingcoursesforthecontinuingeducationstipend.Wehaveapprovedover1,000coursesforcontinuingeducationcreditfromover150appraisalorganizations,universities,communitycolleges,andapprovedproviders.Toqualifyforthecontinuingeducation,acoursemustdealwiththecost,market,andincomeapproachestovalue;massappraisaltechniques;propertytaxadministration;businessandcomputertechniquesasrequiredunderSection4-10.Thecoursemustbeofadequatesubstancetowarrantapprovalforcontinuingeducation.IDORreservestherighttoreevaluateapprovedcourses.TorequestcourseapprovalforcoursesthathavebeentakenandnotalreadyapprovedbyIDORpreviously,pleasesubmitcopiesofthecoursematerial,includingdetailedoutlinesshowingthetopicscoveredandthelengthoftheclass.IDORreservestherighttorequestadditionalinformationbeforeasubmittedcoursemaybeapproved.CoursedevelopersorprovidersshouldcontactthePropertyTaxAssessmentEducationUnitbyemailatrev.proptaxed@illinois.govformoreinformationconcerningcourseapprovals.It is the individual’s responsibility to provide us with documentation to verify successful completion of any course not offered by IPAI or IDOR.

Ifthereareanyquestionsconcerningtheapprovalofanycoursesforcontinuingeducation,contactIDOR’sPropertyTaxAssessmentEducationUnitbyemailatrev.proptaxed@illinois.gov.

Stipends


Assessor Performance Stipends Qualifyingelectedorappointedtownshipormulti-townshipassessorsorchiefcountyassessmentofficersmaypetitiontheIDORtoreceivea$3,000monetarybonusbasedonperformance.(See 35 ILCS 200/4-20.)Note:Individualsoncontracttoassesspropertyforanassessmentjurisdictionarenoteligibletoapplyforthismonetarybonusawardbecausetheydonotholdtheofficeasrequiredbystatute.

To qualify forthemonetarybonusaward,assessorsmustmeettherequirementsidentifiedbelow.

For counties with more than 50,000 inhabitants, the requirements are• athree-yearaveragelevelofassessmentbetween311/3percentand351/3percentofthefaircashvalue

fortheassessmentjurisdiction,and• acoefficientofdispersion(COD)nogreaterthan15percent.

For counties with fewer than 50,000 inhabitants, the requirements are• athree-yearaveragelevelofassessmentbetween311/3percentand351/3percentofthefaircashvalue

fortheassessmentjurisdiction,and• aCODnogreaterthan30percent.

Stipends


1-A, Introduction to Residential Assessment Practices* 15 hours exam creditStudentsareintroducedtomassappraisalfundamentalsusingtheResidentialandApartmentsectionsofIDOR’s appraisalpublications.Topicsincludemassappraisaltheory,marketorsalescomparisonapproachtovalue,costapproachtovalue,basiclandvaluation,andtheuseofpropertyrecordcards.ThiscoursemaybeusedasanelectiveforCIAOqualificationorforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½daysandhomestudy.

1-B, Introduction to Commercial Assessment Practices* 15 hours exam creditStudents are introduced to mass appraisal fundamentals using the Commercial and Industrial sections of IDOR’s appraisal publications. Topics include mass appraisal theory, market or sales comparison approach to value, cost approach to value, income approach to value, and the use of property record cards. This course may be used as an elective for CIAO qualification or for continuing education credit. Individuals who have successfully completed the previous I-B course 001-802 (offered prior to September 2010) may take this course (001-807) for continuing education exam credit. Prerequisite:None.Format:Traditionalclassroom—2½daysandhomestudy.

1-C, Land Valuation 15 hours exam creditStudentsareintroducedtolandvaluationinthiscourse.Thecoursetimeisspentonresidential,commercial,andindustriallandappraisals.Thiscourseprovidesadetaileddiscussionofthemarketorsalescomparisonmethod,unitsofcomparison,andalternatemethodsofcalculation.Thiscoursemaybeusedforcontinuingeducationcredit. Prerequisite:None.Format:Traditionalclassroom—2½days.

1-M, Math for Assessing Officials Course #001-036 15 hours exam creditThiscoursereviewsthemathematicsusedinmassappraisal.Problemsincludecalculationsusedtocompletepropertyrecordcardsintheincomeandmarketapproachesandinsalesratiostudies.Studentswillcalculatethecoefficientofdispersionandotherassessment-relatedpropertytaxcomputations.Calculatorsmaybeused.Thiscoursemaybeusedforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½days.

* Indicates CIAO qualifying course

Beginning January 1, 2016, courses may be repeated for CIAO qualification or continuing education credit as long as 10 years have passed since the class was last taken for credit.

IDOR Course Descriptions

Course #001-807

Course #001-801

Course #001-037


1-E, Introduction to Sales Ratio Studies* 15 hours exam credit Thiscourseintroducesstudentstosalesratiostudiesinvariousaspectsoftheassessmentandappealprocesses.Coursematerialincludesbasicapplicationofsomemeasuresofuniformity,trending,andthepracticaluseofRealEstateTransferDeclarations.ThiscoursemaybeusedasanelectiveforCIAOqualificationorforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½daysandhomestudy.

1-F, Introduction to Farmland Assessments* Course #001-80415 hours exam creditStudentswillgainbasic,practicalknowledgeofhowtoassessfarmlandandfarmbuildingsforrealestatepurposesusingexercisesandcostschedules.AdditionaltopicsincludecomponentsoftheFarmlandAssessmentLaw,importantpublicationsthathavearoleintheassessmentprocess,andslopeanderosiontables.ThiscoursemaybeusedasanelectiveforCIAOqualificationorforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½days.

1-I, Introduction to Property Tax* Course #001-02815 hours exam creditThiscourseintroducesthestudenttothekeycountyofficialswhodealwithpropertytaxandcoversthedutiesandresponsibilitiesoftheiroffices.Studentswillgainabasicunderstandingofthepropertytaxprocess.Thetwo-yeartaxcycleisexamined,focusingontheassessment,budgetandlevy,andcollectionprocess,includingjudgmentandsaleofdelinquentpropertytaxes.Thiscoursemaybeusedforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½days.

1-M, Introduction to Mapping for Assessors* 15 hours exam creditStudentsreceiveabasic,workingknowledgeofmapping.Mappingterminology,mathformappingpurposes,landmeasurements,legaldescriptions,computerizedmappingandgeographicinformationsystems,aerialphotography,soilmaps,andthepropertyindexnumberanditsrelationshiptotherectangularsurveysystemarealsocovered.ThiscoursemaybeusedasanelectiveforCIAOqualificationorforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½daysandhomestudy.

II-A, Intermediate Residential Assessment Practices Course #001-03015 hours exam credit AbriefreviewofCourseI-A,IntroductiontoResidentialAssessmentPractices,isfollowedbyadiscussionofcomplexresidentialproperties.AdjustmentstoIDOR’sappraisalpublicationsforlocalmaterialandlaborcosts,remainingeconomiclife(REL),andneighborhoodinfluencesarealsoexamined.Thiscoursemaybeusedforcontinuingeducationcredit.Prerequisite:None.Format:Traditionalclassroom—2½days.

Course #001-805

* Elective Course for CIAO

IDOR Course Descriptions Course #001-803


II-A-S, Overview of Intermediate Residential Assessment Practices 7.5 hours exam creditStudentswilllearnmassappraisalfundamentalsusingthenewresidentialsectionsofIDOR’sappraisalpublications.AbriefreviewofCourseI-A,IntroductiontoResidentialAssessmentPractices,isfollowedbyadiscussionofcomplexresidentialproperties.Thiscoursemaybeusedforcontinuingeducationcredit.Prerequisite: None.Format: Traditionalclassroom—1day.

II-B, Overview of Commercial Cost Approach Course #001-80815 hours exam creditStudentswillbeacquaintedwiththenewmethodologiesandcostschedulesoftheupdatedcommercialandindustrialsectionsofIDOR’sappraisalpublications126and127.Thecoursewillconcentrateonthecostapproachtovalueonlyusingthe2010costschedules.Topicscoveredincludethecostapproachtovaluebasedonboththesquarefootandcomponent-in-placemethodsandtheuseofpropertyrecordcards.Thiscoursewillincludesomelectureandseveralvaluationproblemsconcerningvaryingpropertytypesfoundinalljurisdictions.Prerequisite:IntroductiontoCommercialAssessmentPractices(I-B)orequivalent.Format:Traditionalclassroom— 2 days.

II-D, Intermediate Math for Assessors 15 hours exam creditMethodsandproceduresusedtoapplyvariouscomputations(thatwerenotincludedinCourseI-D,MathforAssessingOfficials)arepresentedinthiscourse.Awiderangeoftopicsandsituations,includingpartialandinstantassessmentsandalternatemethodsofvaluinglandareexplained.Studentswilllearnhowtocalculatevarioustypesoffactors(e.g.,cost,REL,trending)andvaluesforslopeanderosion.Irregularshapedlandvaluesinvolvingfrontfoot,squarefoot,andacreagewillalsobediscussed.Thiscoursemaybeusedforcontinuingeducationcredit.Prerequisite:MathforAssessingOfficials(1-D),orequivalentcourse.Format:Traditionalclassroom—2½days.

II-E, Introduction to Equalization15 hours exam creditThiscourseincludesabriefreviewofthesalesratiostudyprocessandanin-depthlookatbothstateandlocalequalization.TopicsincludethePropertyTaxCode,abstracts,adjustmentsforreassessmentusingtheweighted-parcelmethod,andcalculationofequalizationfactors.Thiscoursemaybeusedforcontinuingeducationcredit.Prerequisite:CourseI-E,IntroductiontoSalesRatioStudies,isrecommended.Format:Traditionalclassroom—2½days.

* Elective Course for CIAO

IDOR Course Descriptions Course #001-504

Course #001-033

Course #001-032


1-BR, Board of Review - Basic Course15 hours exam credit or qualifying course Thiscourseisdesignedforboardofreviewmemberswhoarerequiredto completethebasiccoursetoqualifyforoffice.Thecoursecoversbasicassessmentpractices,dutiesandresponsibilitiesofboardofreviewmembers,andthestatutoryauthoritytoperformduties.ThiscoursemayalsobeusedforcontinuingeducationcreditbystudentswhohavealreadyreceivedtheirCIAOdesignation.Thoseindividualswhoneedthiscoursetoqualifyonlyneedtosuccessfullycompletethecourseonetimeduringtheirassessingcareer.Prerequisite:None.Format:Traditionalclassroom—2½daysandhomestudy.

1-T, Township Assessor- Introductory Course15 hours exam credit or qualifying courseThiscourseisdesignedforthoseassessorswhoarenotrequiredbystatutetohaveadesignationandapplicablemaintenance,butwhoarerequiredtocompleteanintroductorycoursetoqualifyforoffice.Thecoursecoversassessmentpractices,duties,andresponsibilitiesoftownshipassessors,andthestatutoryauthoritytoperformduties.Currently,itistheonlycourseofferedthatcanbeusedtomeetthisrequirement.IndividualswhohavesuccessfullycompletedthiscourseorCourseI-T(001-027),TownshipAssessor–IntroductoryCourse(alsoknownasIntroductoryCourseforTownshipAssessors),donotneedtorepeatthiscoursetoqualify.ThiscoursemayalsobeusedforcontinuingeducationcreditbystudentswhohavealreadyreceivedtheirCIAOdesignation.Individualswhoneedthiscoursetoqualify,needtosuccessfullycompletethiscourseonetimeduringtheirassessingcareers.Prerequisite:None.Format:Traditionalclassroom—2½daysandhomestudy.

IDOR Course Descriptions

Course #001-035

Course #001-034


Documents

Illinois Department of Revenue · to have their CIAO reinstated and placed into good standing with the IPAI and IDOR. There are specific requirements that must be met to qualify