Michigan Advanced Assessing Officer (MAAO)

The State Tax Commission (STC) offers two paths to certification at the MAAO Level.  Individuals must hold an 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:

Please monitor this page for future program offerings.

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. 

Introduction to Appraisal Statistics will be offered from May 11, 2025 to June 20, 2025 with the classroom session on Saturday, June 21, 2025 at the Okemos Conference Center.  The exam will be held at the Okemos Conference Center on June 23, 2025.  Applications are due by April 18, 2025.

Form 5841 - Introduction to Appraisal Statistics Registration Form

Equalization and Data Collection will be offered from May 18, 2025 to June 27, 2025 with the classroom session on Saturday, June 28, 2025 at the Okemos Conference Center.  The exam will be held at the Okemos Conference Center on June 30, 2025.  Applications are due by April 25, 2025.

Form 5833 - Equalization and Data Collection Registration Form

Land Value Determination and ECF's will be offered from June 22, 2025 to August 1, 2025 with the classroom session on Saturday, August 2, 2025 at the Okemos Conference Center.  The exam will be held at the Okemos Conference Center on August 4, 2025.  Applications are due by May 30, 2025.

Form 5781 - Land Value Determination and ECF Registration Form

Property Tax Administration will be offered from July 6, 2025 to August 8, 2025 with the classroom session on Saturday, August 9, 2025 at the Okemos Conference Center.  The exam will be held at the Okemos Conference Center on August 11, 2025.  Applications are due by June 13, 2025.

Form 5846 - Property Tax Administration 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.

USPAP and HP-12C Courses:

Future educational opportunities will be announced soon.

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

• Basic Income - August, 2025
• USPAP - August, 2025
• Commercial and Industrial Valuation - September, 2025
• Equalization and Data Collection - October, 2025
• Principles of Appraising - October, 2025
• Introduction to Appraisal Statistics - November, 2025
• Land and ECF - January, 2026
• Property Tax Administration - January, 2026
• USPAP - February, 2026
• Basic Income, February, 2026

Questions regarding these classes can be directed to Will Gast via email at GastW@michigan.gov.

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