North Carolina School of Assessment and Property Taxation

Loin us annually in October for the North Carolina School of Assessment and Property Tax. The UNC School of Government will host a menu of sessions (or choices) for assessors, collectors, and appraisers. All sessions will be held via Zoom. See below for a list of session descriptions:

 

NCSAPT: IAAO 500: Assessment of Personal Property 
Instructors: Kirk Boone, SOG and Chelsie Cornelius, PPS   |    
$550

AGENDA

The class will run from 8:30 am – 5:00 pm on Monday – Thursday, and the window to take the 3.5 hour exam will begin on Friday and end on the following Wednesday. Exceptions can be made if a request is submitted by the student to the IAAO staff. 

The Assessment of Personal Property is designed to provide the students with an understanding and working knowledge of the procedures and techniques required to assess personal property. This course concentrates on the skills necessary for listing, appraising and assessing the market value of properties using the three approaches to value: the cost approach, the income approach and the sales comparison approach. The Assessment of Personal Property utilizes lectures, classroom discussion, and homework problems to emphasize the main concepts and procedures taught in the course. The ten sections of the course present a broad mixture of theory and practical application. Exercises are included so the student can test and reinforce new skills. Time is allotted for questions and answers throughout the course. Students are encouraged to participate actively. 

This course provides a comprehensive program of study for those who assess personal property for ad valorem tax purposes. The following topic areas will be covered during this week-long course:

1. Introduction; Course Outline & Objectives
2. Characteristics of the Property Tax
3. Nature of Personal Property
4. Assessment of Personal Property
5. Appraisal of Personal Property
6. Advanced Appraisal Concepts
7. Valuation Guidelines & Quality Control
8. Special Use Properties
9. Using Technology in Personal Property Assessment
10. IAAO Standard on Valuation of Personal Property

 Attendance requirement: Access to a web-camera and a microphone is REQUIRED for this course. Participants must attend 90% of sessions.

NCDOR CE hours: 30.0
NCAB CE hours pending approval

 

NCSAPT: Billboard Structures Valuation Guide Workshop 
Instructor: Dave Duty, NCDOR   |   $175

AGENDA

This one-day workshop has been created to familiarize the student with how to effectively value billboard structures using the NCDOR issued valuation guide. Students will engage in problem-solving with other team members as well as learning about the overall issues related to the valuation of billboards in North Carolina.

NCDOR CE hours: 7.0

 

NCSAPT: NCDOR Personal Property Appraisal & Assessment 
Instructor: Tina Stone and David Duty, NCDOR   |   $350

AGENDA

The main purpose of the course is to provide an overview of the listing, assessing, and processing of business personal property assets and how to value those items through administrative channels within the day-to-day environment and operation of the local county tax department. There is an online exam at the end of this course.

NCDOR CE hours: 30.0

 

NCSAPT: Property Tax Collection Essentials 
Instructor: Chris McLaughlin, SOG   |   $175

AGENDA

This one-day workshop will focus on the law of property tax collection in North Carolina. Specific topics will include attachment & garnishment, levy & sale, foreclosure, motor vehicles, and mobile homes. We will meet from 9am-12pm and from 1pm-4pm. 

NCDOR CE hours: 7.0

 

***Participants received a unique Zoom link via email for each NCSAPT session as part of their registration confirmation. If you did not receive the Important Information email, please check your junk/spam folders. Otherwise, please contact Alycia Inserra, Programs Director at aginserra@sog.unc.edu.*** 

There currently are no scheduled offerings of this course.

Zoom Instructions

*Participants received a unique Zoom link via email for each NCSAPT session as part of their registration confirmation. If you did not receive the Important Information email, please check your junk/spam folders. Otherwise, please contact Alycia Inserra, Programs Director at aginserra@sog.unc.edu.
 

NCSAPT Session: IAAO 500: Assessment of Personal Property

AGENDA

Session materials are provided by IAAO. Participants will receive notification the week before class regarding access to the online materials. Please contact techsupport@iaao.org with questions.  

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NCSAPT Session: Billboard Structures Valuation Guide Workshop

AGENDA

Billboard Structures Valuation Guide 
Billboard Valuation Worksheet (Please print 15 copies to have with you in class.)

NOTE: As part of the course, you will utilize the 2021 Billboard Structures Valuation Guide and the valuation worksheet.  Students will be required to calculate the value of billboards throughout the course.  If you do not have dual monitors, or are working solely on a laptop screen, it is recommended that you print a copy of both documents.  You will use the valuation worksheet as a template and will need a few pieces of scratch paper for your calculations.  If you wish to use a separate worksheet for each problem, you will need approximately 15 valuation worksheets.  For those that prefer the electronic versions, the worksheet is fillable. 

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NCSAPT Session: NCDOR Personal Property Appraisal & Assessment 

AGENDA

Student Manual

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NCSAPT Session: Property Tax Collection Essentials

AGENDA 

Materials

Handout

 

For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
919.966.4414
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

Alycia Inserra

Director of Programming, Law and Finance Group
919.843.7736
Teaching Assistant Professor in Public Finance and Government