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:
Applications for the April 2025 Michigan Advanced Assessing Officer (MAAO) program are now open for enrollment. Applications must be received by February 28, 2025.
April 2025 MAAO Program Application
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.
Principles of Appraising will be offered from April 5, 2025 to May 9, 2025 with the classroom session on Saturday, May 10, 2025 at the Okemos Conference Center. The exam will be held at the Okemos Conference Center on May 12, 2025. Applications are due by February 28, 2025.
Form 5832 - Principles of Appraising Registration Form
Commercial and Industrial Valuation will be offered from April 13, 2025 to May 16, 2025 with the classroom session on Friday, May 16, 2025 at the Okemos Conference Center. The exam will be held at the Okemos Conference Center on May 19, 2025. Applications are due by March 14, 2025.
Form 6042 - Commercial and Industrial Valuation Registration Form
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
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:
- Land and ECF - June, 2025
- Property Tax Administration - July, 2025
- 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.
You will need Adobe Acrobat Reader installed to view the forms listed.