USPAP 2018-2019 Edition
© The Appraisal Foundation
(k) when an opinion of highest and best use, or the appropriate market or market level was developed,
summarize how that opinion was determined;
Comment: The mass appraisal report must reference case law, statute, or public policy that describes highest
and best use requirements. When actual use is the requirement, the report must discuss how use-value
opinions were developed. The appraiser’s reasoning in support of the highest and best use opinion must be
provided in the depth and detail required by its significance to the appraisal.
(l) identify the appraisal performance tests used and the performance measures attained;
(m) summarize the reconciliation performed, in accordance with Standards Rule 5-7; and
(n) include a signed certification in accordance with Standards Rule 6-3.
STANDARDS RULE 6-3
Each written mass appraisal report must contain a signed certification that is similar in content to the following form:
I certify that, to the best of my knowledge and belief:
— the statements of fact contained in this report are true and correct.
— the reported analyses, opinions, and conclusions are limited only by the reported assumptions and
limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and
— I have no (or the specified) present or prospective interest in the property that is the subject of this report,
and I have no (or the specified) personal interest with respect to the parties involved.
— I have performed no (or the specified) services, as an appraiser or in any other capacity, regarding the
property that is the subject of this report within the three-year period immediately preceding acceptance
of this assignment.
— I have no bias with respect to any property that is the subject of this report or to the parties involved with
— my engagement in this assignment was not contingent upon developing or reporting predetermined results.
— my compensation for completing this assignment is not contingent upon the reporting of a
predetermined value or direction in value that favors the cause of the client, the amount of the value
opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to
the intended use of this appraisal.
— my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity
Uniform Standards of Professional Appraisal Practice
— I have (or have not) made a personal inspection of the properties that are the subject of this report. (If
more than one person signs the report, this certification must clearly specify which individuals did and
which individuals did not make a personal inspection of the appraised property.)
— no one provided significant mass appraisal assistance to the person signing this certification. (If there are
exceptions, the name of each individual providing significant mass appraisal assistance must be stated.)
Comment: The above certification is not intended to disturb an elected or appointed assessor’s work plans
or oaths of office. A signed certification is an integral part of the appraisal report. An appraiser, who signs
any part of the mass appraisal report, including a letter of transmittal, must also sign this certification.
In an assignment that includes only assignment results developed by the real property appraiser(s), any appraiser(s)
who signs a certification accepts full responsibility for all elements of the certification, for the assignment results,
and for the contents of the appraisal report. In an assignment that includes personal property assignment results
not developed by the real property appraiser(s), any real property appraiser(s) who signs a certification accepts full
responsibility for the real property elements of the certification, for the real property assignment results, and for the
real property contents of the appraisal report.
68 See Advisory Opinion 2,
Inspection of Subject Property.