AAS Case Study Review – 2 1⁄2 day (Revised 2020)
Authors: Fred Chmura, AAS & Rick Stuart, CAE
The purpose of this workshop is to provide a review of materials and an understanding of the composition of a case study to help prepare for the AAS Case Study Exam. This is a guide emphasizing the most prevalent items to study for but cannot be all inclusive of what may actually be on the exam. Topics discussed are: USPAP, rates and levies, effective tax rates, economic principles, property definitions, ownerships and rights, three approaches to value, attributes in an effective tax system, role of the assessor, ratio studies and tax policy. Within the material will be multiple problems associated with the assessment and valuation processes and the workshop will conclude with a four-hour case study exam followed by a review of the answers.