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V

USPAP 2018-2019 Edition

© The Appraisal Foundation

UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE

FOREWORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I TABLE OF CONTENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V PREAMBLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 DEFINITIONS 3 ETHICS RULE 7 RECORD KEEPING RULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 COMPETENCY RULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 SCOPE OF WORK RULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 JURISDICTIONAL EXCEPTION RULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

STANDARDS AND STANDARD RULES

STANDARD 1: REAL PROPERTY APPRAISAL, DEVELOPMENT 15 STANDARD 2: REAL PROPERTY APPRAISAL, REPORTING . . . . . . . . . . . . . . . . . . . . . . 20 STANDARD 3: APPRAISAL REVIEW, DEVELOPMENT 26 STANDARD 4: APPRAISAL REVIEW, REPORTING 30 STANDARD 5: MASS APPRAISAL, DEVELOPMENT 34 STANDARD 6: MASS APPRAISAL, REPORTING 40 STANDARD 7: PERSONAL PROPERTY APPRAISAL, DEVELOPMENT 44 STANDARD 8: PERSONAL PROPERTY APPRAISAL, REPORTING 49 STANDARD 9: BUSINESS APPRAISAL, DEVELOPMENT . . . . . . . . . . . . . . . . . . . . . . . 55 STANDARD 10: BUSINESS APPRAISAL, REPORTING . . . . . . . . . . . . . . . . . . . . . . . . . 58

TABLE OF CONTENTS

STATEMENTS ON APPRAISAL STANDARDS

Statements on Appraisal Standards (SMT) are authorized by the by-laws of The Appraisal Foundation and are

specifically for the purposes of clarification, interpretation, explanation, or elaboration of the

Uniform Standards of

Professional Appraisal Practice

(USPAP). Statements have the full weight of a Standards Rule and can be adopted by

the Appraisal Standards Board only after exposure and comment. There are currently no active Statements.