Certified Maine Assessor (CMA) Exams
Exams are offered at the annual Property Tax School and at least three other times throughout the year.
The CMA exam is composed of five parts and requires a minimum 70% passing grade on each part. The exam runs from 8:00 am to 5:00 pm, with a one-hour break for lunch at noon.
1. Part I contains 25 mostly multiple part questions covering all aspects of Maine property tax Law. Correct answers generally involve one or more short sentences, and a law book along with all Property Tax Division bulletins are included in the test packet for reference. The time limit for part one is four hours. On completion, Part I must be returned to the testing monitor in exchange for the second packet which contains Parts II - V.
2. Part II contains 50 multiple choice questions on assessment theory including concepts of value, concepts of property, and appraisal arithmetic.
3. Part III contains 50 multiple choice questions dealing with land valuation and tax maps.
4. Part IV contains 50 multiple choice questions on the cost approach to value and the market approach to value.
5. Part V of the exam contains 50 multiple choice questions on the income approach to value, land pricing, ratio studies, and tax mapping.
DATES OF EXAMS
- Wednesday, November 7 - 51 Commerce Drive, Room 208, Augusta, ME
State Property Tax Fairness Credit (Income Tax Division)