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  • About
    • Membership
    • News
    • Boards and Committees
    • Alice Dittman Trailblazer Award
    • NBA Foundation
    • Leadership Program
    • Staff Directory >
      • Contact Us
  • Workforce
    • Careers
    • Post Job Openings
  • Advocacy
    • Legislative Update
    • BankPAC
    • Comment Letters
  • Compliance
    • Handbook
    • Compliance Update
    • Compliance Alliance
  • Education
    • Event Calendar
    • In-person Events/Training
    • Webinars
    • ABA Training
    • Banking Schools
    • CYBERSECURITY TRAINING
    • Sponsorships and Exhibits
    • Young Bankers (YBON)
  • Insurance
    • Agency Services >
      • Commercial Insurance
      • Personal Insurance
      • Livestock, Irrigation and Farm Insurance
      • Surety Bonds
    • Bank Property & Liability
    • Financial Institution Insurance
    • Benefit Plans
  • Bank Resources
    • Preferred Vendors
    • Associate Members
    • Marketing Resources
    • Financial Literacy
    • Single Bank Pooled ​Collateral Program
    • Bank Security
    • Compensation & Benefits Survey

REAL ESTATE APPRAISALS

I.          INTRODUCTION

As a result of the passage of Title XI of the Financial Institutions Reform, Recovery and Enforcement Act of 1989 (FIRREA), all appraisals performed in connection with federally-related real estate transactions must be conducted according to specified standards by a certified or licensed appraiser.  Title XI of FIRREA mandates that the Federal Reserve Board (FRB), Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC) and other financial institution regulatory agencies develop uniform appraisal standards.  Pursuant to this directive, the FRB, FDIC and RTC have each approved final regulations governing the use of appraisals in real estate transactions.  These regulations identify the transactions by financial institutions which will require appraisals, set forth minimum standards for performing appraisals and distinguish those appraisals requiring the services of a state certified appraiser from those requiring a state licensed appraiser.  The new rules are intended to give regulators increased assurance that real estate appraisals will be performed under uniform standards by competent individuals who are subject to effective supervision.  In addition to the regulations, the OCC, FDIC, FRB and OTS have jointly issued guidelines for real estate appraisal and evaluation programs. 

II.        BACKGROUND

FIRREA requires appraisals of federally-related transactions to comply with certain minimum standards and use of state-licensed or certified real estate appraisers by depository institutions for so-called federally-related real estate transactions.

Under the appraisal rules, a certified appraiser is defined as any person who has satisfied the requirements for state certification in a state whose criteria for certification meet the minimum criteria of the Qualifications Board of the Appraisal Foundation.  A licensed appraiser is defined as anyone satisfying the requirements for state licensing in a state where licensing requirements are consistent with FIRREA.

The Nebraska Real Property Appraiser Act, § 76-2201 et. seq. establishes the education, experience and testing requirements for individuals wishing to obtain licensed or certified appraiser status.  Changes to the Nebraska Real Property Appraiser Act were adopted by the Legislature as a part of LB 778 adopted in 2006.  The amendments to the Act and the effective date of the changes are discussed below.

III.        TRANSACTIONS REQUIRING STATE-CERTIFIED APPRAISERS

The appraisal rules require the use of state-certified appraisers in 3 instances:  first, for all transactions having a value of $1 million or more; second, for real estate transactions with a value of greater than $500,000 (commercial real estate transactions), excluding those transactions involving single one-to-four family residential properties; and third, transactions involving an interest in single one-to-four family residential real estate if the transaction value is greater than $400,000 and the appraisal is complex.  (In determining which transactions are deemed “complex,” such appraisals will be presumed to be non-complex unless the appraisal involves property in which either the form of ownership or market conditions are atypical.)  Examples of atypical factors listed in the regulation include, but are not limited to, age of improvements, architectural style, size of improvements, size of lot, neighborhood land use, potential environmental hazard liability, leasehold interests, or other unusual factors.

 A licensed appraiser may be used in all appraisals for federally-related transactions which do not require a certified appraiser as set forth above.  Either licensed or certified appraisers may therefore be used for all non-complex appraisals of one-to-four family residential properties if the transaction value is below $1 million.

The chart set forth below, entitled “Type of Appraiser Required”, illustrates the type of appraiser, licensed or certified, which must be selected for specific types of real estate transactions.  The term “residential” refers to one-to-four family residential property:

Type of Appraiser Required 

         

 

RESIDENTIAL*

TRANSACTION VALUE
(Normally Loan Amount)

NON-COMPLEX

COMPLEX
(Property, form of ownership or market conditions are atypical)

$0 to $400,000

None

None

˃ $400,000 to ˂ $1,000,000

Licensed or Certified Appraiser

Certified Appraiser

˃ $1,000,000

Certified Appraiser

Certified Appraiser

*Residential includes single one-to-four family residential properties.

 

TRANSACTION VALUE

(Normally Loan Amount)

COMMERCIAL* (NONRESIDENTIAL)

$0 to $500,000

None

> $500,000

Certified Appraiser


*A Real Estate-related financial transaction that is not secured by a single one-to-four family residential property (includes loans to construct multiple one-to-four family residential properties).

IV.        TRANSACTIONS NOT REQUIRING A CERTIFIED OR LICENSED APPRAISER

The appraisal regulation originally proposed recommended a $15,000 de minimis figure below which an appraisal performed by a certified or licensed appraiser would not be required.  The current appraisal regulations have been modified to increase the kinds of transactions which will not require either a certified or licensed appraiser.

State certified or licensed appraisers are required to be used for all real-estate related financial transactions except those transactions in which:  (l) the transaction value is more than $400,000  for a single one-to-four family residential property; (2) the transaction value is more than $500,000 for commercial real estate transactions; (3) a lien on real estate has been taken as collateral in an abundance of caution; (4) the transaction is not secured by real estate; (5) a lien on real estate has been taken for purposes other than the real estate’s value; (6) the transaction involves a business loan that:  (a) has a transaction value of $1 million or less; and (b) is not dependent on the sale of, or rental income derived from, real estate as the primary source of repayment; (7) a lease of real estate is entered into unless the lease is the economic equivalent of a purchase or sale of the leased real estate; (8) the transaction involves an existing extension of credit at the lending institution, provided that: (a) there has been no obvious and material change in market conditions or physical aspects of the property that threatens the adequacy of the institution’s real estate collateral protection after the transaction, even with the advancement of new monies; or (b) there is no advancement of new monies, other than funds necessary to cover reasonable closing costs; (9) the transaction involves an acquisition of interests in a loan or interest in a loan, pooled loans, or interests in real property, including mortgage-backed securities, provided that the appraisal prepared for each loan or interest in a loan, pooled loan, or real property interest met the requirements of this regulation at the time of origination; (10) the transaction is wholly or partially insured or guaranteed by a United States government agency (such as the Veterans Administration or Federal Housing Administration) or United States government sponsored agency; (11) the transaction either: (a) qualifies for sale to a United States government agency or United States government sponsored agency; or (b) involves a residential real estate transaction in which the appraisal conforms to the Federal National Mortgage Association or Federal Home Loan Mortgage Corporation appraisal standards applicable to that category of real estate; (12) the regulated institution is acting in a fiduciary capacity and is not required to obtain an appraisal because of other law; and (13) the Board determines that the services of an appraiser are not necessary in order to protect Federal financial and public policy interests in real estate-related financial transactions or to protect the safety and soundness of the institution.

Even though the aforementioned exemptions remove the requirement for a certified or licensed appraisal, certain transactions must nonetheless have an appropriate evaluation of real property collateral that is consistent with the regulatory guidelines for real estate appraisal policies and review procedures.  The agencies have specifically noted that evaluations will only be required in three instances in which an appraisal is not required:  (1) for transactions at or below the applicable  threshold level ($400,000 for residential real estate and $500,000 for commercial real estate); (2) for transactions involving a $1 million or less business loan exemption; and (3) for subsequent transactions resulting from an existing extension of credit.

The FDIC, OCC, OTS and Federal Reserve Board have jointly issued guidelines for real estate appraisal and evaluation programs, the purpose of which are to provide guidance regarding what constitutes an appropriate evaluation of real estate for transactions subject to these requirements, as well as guidance regarding an institution’s administration of its appraisal and evaluation programs for all real estate transactions. 


V.        APPRAISAL INDEPENDENCE

A.        Introduction

The Federal Reserve Board (Board) has published an interim final rule amending Regulation Z (Truth in Lending).  The interim rule establishes new requirements for appraisal independence for consumer credit transactions secured by the consumer’s principal dwelling.  The amendments are designed to ensure that real estate appraisals used to support creditors’ underwriting decisions are based on the appraiser’s independent professional judgment, free of any influence or pressure that may be exerted by parties that have an interest in the transaction.  The amendments also seek to ensure that creditors and their agents pay customary and reasonable fees to appraisers.

The interim final rule became effective December 27, 2010, except that the removal of § 226.36(b) became effective April 1, 2011 (2008 Appraisal Independence Rules).  NOTE:  To allow time for any necessary operational changes, compliance with this interim final rule was optional until April 1, 2011.

B.        Background

On July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”) was signed into law.  Section 1472 of the Dodd-Frank Act amended the Truth in Lending Act (TILA) to establish new requirements for appraisal independence.  Specifically, the appraisal independence provisions in the Dodd-Frank Act: 

  • Prohibit coercion, bribery and other similar actions designed to cause an appraiser to base the appraised value of the property on factors other than the appraiser’s independent judgment;
  • Prohibit appraisers and appraisal management companies from having a financial or other interest in the property or the credit transaction;
  • Prohibit a creditor from extending credit if it knows, before consummation, of a violation of the prohibition on coercion or of a conflict of interest;
  • Mandate that the parties involved in the transaction report appraiser misconduct to state appraiser licensing authorities;
  • Mandate the payment of reasonable and customary compensation to a “fee appraiser” (e.g., an appraiser who is not the salaried employee of the creditor or the appraisal management company hired by the creditor); and
  • Provides that when the Board promulgates the interim final rule, the Home Valuation Code of Conduct, the current standard for appraisal independence for loans purchased by Fannie Mae and Freddie Mac, will have no further force or effect.

C.        Scope of Rule

The interim final rule applies to a person (covered person) who extends credit or provides “settlement services” in connection with a consumer credit transaction secured by a consumer’s principal dwelling (covered transaction).  The scope of the interim final rule is broader than the 2008 Appraisal Independence Rules, in that it applies not only to closed-end loans but also to home-equity lines of credit (HELOCs).

The interim final rule applies to persons that provide services without regard to whether they also extend consumer credit by originating mortgage loans.  Thus, the interim final rule applies to creditors, appraisal management companies, appraisers, mortgage brokers, realtors, title insurers and other firms that provide settlement services.

D.        Appraisal Independence

Over the years concerns have been raised about the need to ensure that appraisals are provided free of any coercion or improper influence.  Based on concerns about consumers obtaining home-secured loans based on misstated appraisals, in 2008, the Board used its authority under the Home Ownership and Equity Protection Act (HOEPA) to prohibit a creditor or mortgage broker from coercing or influencing an appraiser to misstate the value of a consumer’s principal dwelling (2008 Appraisal Independence Rules).

Section 1472 of the Dodd-Frank Act essentially codifies the 2008 Appraisal Independence Rules, and expands on the protections in those rules.  The interim final rule incorporates the provisions in the 2008 Appraisal Independence Rules.  Thus, the Board is removing the 2008 Appraisal Independence Rules effective on April 1, 2011.

In addition, with a few exceptions, the interim final rule applies to any person who performs valuation services, performs valuation management functions, and to any valuation of the consumer’s principal dwelling, not just to a licensed or certified “appraiser,” an “appraisal management company,” or to a formal “appraisal.”

This approach is designed to ensure that consumers are protected regardless of the valuation method chosen by the creditor, and to prevent circumvention of the appraisal independence rules.

1.         Coercion and Prohibited Extensions of Credit

The interim final rule prohibits covered persons from engaging in coercion, bribery, and other similar actions designed to cause anyone who prepares a valuation to base the value of the property on factors other than the person’s independent judgment.

Under the new appraisal independence requirements, the following actions are prohibited: 

a.   Seeking to influence a person that prepares a valuation to report a minimum or maximum value for the consumer’s principal dwelling;

b.   Withholding or threatening to withhold timely payment to a person that prepares a valuation or performs valuation management functions because the person does not value the consumer’s principal dwelling at or above a certain amount;

c.   Implying to a person who prepares valuations that current or future retention of the person depends on the amount at which the person estimates the value of the consumer’s principal dwelling;

d.   Excluding a person that prepares a valuation from consideration for future engagement because the person reports a value for the consumer’s principal dwelling that does not meet or exceed a predetermined threshold; and

e.   Conditioning the compensation paid to a person that prepares a valuation on consummation of the covered transaction.

(1)       Mischaracterization of Value

(a)       Misrepresentation.  The final rule provides that in connection with a covered transaction, no person that prepares valuations shall materially misrepresent the value of the consumer’s principal dwelling in a valuation.  A misrepresentation is material if it is likely to significantly affect the value assigned to the consumer’s principal dwelling.  A bona fide error does not constitute a misrepresentation.

(b)       Falsification or alteration.  The interim final rule provides that in connection with a covered transaction, no covered person shall falsify, and no covered person other than a person who prepares valuations shall materially alter a valuation.  An alteration is material if it is likely to significantly affect the value assigned to the consumer’s principal dwelling.

(c)       Inducement of mischaracterization.  No covered person may induce a person to engage in misrepresentation or falsification or alteration of the appraised value of property securing a covered transaction. 

Examples of actions that do not violate these provisions include: 

(i) Asking a person who prepares a valuation to consider additional, appropriate property information, including information about comparable properties, to make or support a valuation;

(ii) Requesting that a person who prepares a valuation provide further detail, substantiation, or explanation for the person’s conclusion about the value of the consumer’s principal dwelling;

(iii) Asking a person who prepares a valuation to correct errors in the valuation;

(iv) Obtaining multiple valuations for the consumer’s principal dwelling to select the most reliable valuation;

(v) Withholding compensation due to breach of contract or substandard performance of services; and

(vi) Taking action permitted or required by applicable federal or state statute, regulation, or agency guidance.

In addition, the interim final rule prohibits a creditor from extending credit based on a valuation if the creditor knows, at or before consummation, that (a) coercion or other similar conduct has occurred, or (b) that the person who prepares a valuation or who performs valuation management services has a prohibited interest in the property or the transaction, unless the creditor uses reasonable diligence to determine that the valuation does not materially misstate the value of the property.

2.         Conflicts of Interest

The interim final rule provides that a person who prepares a valuation or who performs valuation management services may not have an interest, financial or otherwise, in the property or the transaction.  Although the Dodd-Frank Act does not expressly ban the use of in-house appraisers or affiliates, because the Act prohibits appraisers from having an “indirect financial interest” in the transaction, it is possible to interpret the Act to prohibit creditors from using in-house staff appraisers and affiliated appraisal management companies (AMCs).  The interim final rule clarifies this issue by providing that an employment relationship or affiliation does not, by itself, violate the prohibition.

a.         Prohibited Interests

The interim final rule prohibits a person preparing a valuation or performing valuation management functions for a consumer credit transaction secured by the consumer’s principal dwelling from having a direct or indirect interest, financial or otherwise, in the property or transaction for which the valuation is or will be performed.

(1)      Prohibited interest in the property.  Comments to the interim final rule clarify that a person preparing a valuation or performing valuation management functions for a covered transaction has a prohibited interest in the property if the person has any ownership or reasonably foreseeable ownership interest in the property.  The comment further clarifies that a person who seeks a mortgage to purchase a home has a reasonably foreseeable ownership interest in the property securing the mortgage, and therefore is not permitted to prepare the valuation or perform valuation management functions for that mortgage transaction

(2)      Prohibited Interest in the Transaction.  Comments to the interim final rule clarify that a person preparing a valuation or performing valuation management functions has a prohibited interest in the transaction if that person or an affiliate of that person also serves as a loan officer of the creditor, mortgage broker, real estate broker, or other settlement service provider for the transaction, and the safe harbor conditions for settlement service providers are not satisfied (see discussion of safe harbor below).  The comment further clarifies that a person also has a prohibited interest in the transaction if the person is compensated or otherwise receives financial or other benefits based on whether the transaction is consummated.  Under these circumstances, the comment explains, the person is not permitted to prepare the valuation or perform valuation management functions for the transaction

(a)      Employees and affiliates of creditors.  In general, a creditor may use employees or affiliates to prepare a valuation or perform valuation management functions without creating a prohibited conflict of interest.  However, whether an employee or affiliate has a direct or indirect interest in the property or transaction that creates a prohibited conflict of interest depends on the facts and circumstances of a particular case, including the structure of the employment or affiliate relationship.

(b)      Providers of multiple settlement services.  In general, a person who prepares a valuation or perform valuation management functions for a covered transaction may perform another settlement service for the same transaction, or the person’s affiliate may perform another settlement service, without created a prohibited conflict of interest.  However, whether the person has a direct or indirect interest in the property or transaction that creates a prohibited conflict of interest depends on the facts and circumstances of a particular case.

b.         Safe Harbors and Firewalls

The interim final rule also establishes a safe harbor and specific criteria for establishing firewalls between the appraisal function and the loan production function, to prevent conflicts of interest.  Special guidance on firewalls is provided for small institutions ($250 million or less), because they likely cannot completely separate appraisal and loan production staff.

(1)      Employees and Affiliates of Creditors with Assets of more than $250 million for both of the past two calendar years.  A person who prepares valuation or performs valuation management functions for a covered transaction and is an employee or affiliate of the creditor will not be deemed to have an interest prohibited on the basis of the employment or affiliate relationship with the creditor if:

(a)      The compensation of the person preparing a valuation or performing valuation management functions is not based on the value arrived at in any valuation;

(b)      The person preparing a valuation or performing valuation management functions reports to a person who is not part of the creditor’s loan production function (an employee, officer, director, department, division, or other unit of a creditor with responsibility for generating covered transactions, approving covered transactions, or both) and whose compensation is not based on the closing of the transaction to which the valuation relates; and

(c)      No employee, officer or director in the creditor’s loan production function is directly or indirectly involved in selecting, retaining, recommending or influencing the selection of the person to prepare a valuation or perform valuation management functions, or to be included in or excluded from a list of approved persons who prepare valuations or perform valuation management functions.

Even if the conditions set forth below are satisfied, however, the person may have a prohibited conflict of interest on other grounds, such as if the person performs a valuation for a purchase money mortgage transaction in which the person is the buyer or seller of the subject property.

(2)      Safe Harbor Conditions (Large Institutions)

(a)      Prohibition on reporting to a person who is part of the creditor’s loan production function.  To qualify for the safe harbor, the person preparing a valuation or performing valuation management functions may not report to a person who is part of the creditor’s loan production function (an employee, officer, director, department, division, or other unit of a creditor with responsibility for generating covered transactions, approving covered transactions, or both).  For example, if a person preparing a valuation is directly supervised or managed by a loan officer or other person in the creditor’s loan production function, or by a person who is directly supervised or managed by a loan officer, the safe harbor does not apply.

(b)      Prohibition on reporting to a person whose compensation is based on the transaction closing.  To qualify for the safe harbor, the person preparing a valuation or performing valuation management functions may not report to a person whose compensation is based on the closing of the transaction to which the valuation relates.  For example, assume an appraisal management company performs valuation management functions for a transaction in which the creditor is an affiliate of the appraisal management company.  If the employee of the appraisal management company who is in charge of valuation management functions for that transaction is supervised by a person who earns a commission or bonus based on the percentage of closed transactions for which the appraisal management company provides valuation management functions, the safe harbor does not apply.

(c)      Direct or indirect involvement in selection of person who prepares a valuation.  In any covered transaction, the safe harbor is available if, among other things, no employee, officer or director in the creditor’s loan production function is directly or indirectly involved in selecting, retaining, recommending or influencing the selection of the person to prepare a valuation or perform valuation management functions, or to be included in or excluded from a list or panel of approved persons who prepare valuations or perform valuation management functions.  For example, if the person who selects the person to prepare the valuation for a covered transaction is supervised by an employee of the creditor who also supervises loan officers, the safe harbor does not apply.

(3)      Employees and Affiliates of Creditors with Assets of $250 million or less for either of the past two calendar years.  A person who prepares a valuation or performs valuation management functions for a covered transaction and is an employee or affiliate of the creditor will not be deemed to have interest prohibited on the basis of the employment or affiliate relationship with the creditor.  Even if the conditions set forth below are satisfied, however, the person may have a prohibited conflict of interest on other grounds, such as if the person performs a valuation for a purchase money mortgage transaction in which the person is the buyer or seller of the subject property. 

(4)      Safe Harbor Conditions (Small Institutions)

(a)      Compensation:  The first condition is that the compensation of the person preparing a valuation or performing valuation management functions may not be based on the value arrived at in any valuation for the transaction.

(b)      Safeguards:  The second condition is that the creditor must require that any employee, officer or director of the institution who orders, performs, or reviews the valuation for a particular transaction abstain from participation in any decision to approve, not approve, or set the terms of that transaction.

3.        Mandatory Reporting of Appraiser Misconduct

The interim final rule provides that a creditor or settlement service provider involved in the transaction who has a reasonable basis to believe that an appraiser has not complied with ethical or professional requirements for appraisers under applicable federal or state law, or the Uniform Standards of Appraisal Practice (USPAP) must report the failure to comply to the appropriate state licensing agency (Real Property Appraiser Board).

The interim final rule limits the duty to report compliance failures to those that are likely to affect the value assigned to the property.  The interim final rule also provides that a person has a “reasonable basis” to believe an appraiser has not complied with the law or applicable standards, only if the person has knowledge or evidence that would lead a reasonable person under the circumstances to believe that a material failure to comply has occurred.

4.        Customary and Reasonable Rate of Compensation for Fee Appraisers

Under the interim final rule, a creditor and its agent must pay a fee appraiser at a rate that is reasonable and customary in the geographic market where the property is located. The rule provides two presumptions of compliance. Under the first, a creditor and its agent is presumed to have paid a customary and reasonable fee if the fee is reasonably related to recent rates paid for appraisal services in the relevant geographic market, and, in setting the fee, the creditor or its agent has:

  • Taken into account specific factors, which include, for example, the type of property and the scope of work; and
  • Not engaged in any anticompetitive actions, in violation of state or federal law, that affect the appraisal fee, such as price-fixing or restricting others from entering the market. 

Second, a creditor or its agent would also be presumed to comply if it establishes a fee by relying on rates established by objective third-party information, such as the appraisal fee schedule issued by the Veteran’s Administration, and/or fee surveys and reports that are performed by an independent third party (the interim final rule provides that these surveys and reports must not include fees paid by appraisal management companies).

VI.       FINAL APPRIASAL AND EVALUATION GUIDELINES

A.       Introduction

The federal financial regulatory agencies (Agencies) have issued final supervisory guidelines on sound practices for real estate appraisals and evaluations.  The Guidelines apply to all real estate lending functions and real estate-related financial transactions originated or purchased by a regulated institution for its own portfolio or for assets held for sale.

The guidelines replace ones issued in 1994 (Interagency Appraisal and Evaluation Guidelines) and explain the Agencies’ minimum regulatory standards for appraisals.  They incorporate recent supervisory issuances on appraisal practices; address advancements in information technology used in collateral valuation practices; and clarify standards for the industry’s appropriate use of analytical methods and technological tools in developing evaluations. 

The guidelines emphasize that institutions are responsible for selecting appraisers and people performing evaluations based on their competence, experience, and knowledge of the market and the property being valued.  Institutions should demonstrate the independence of their processes for obtaining property values, and adopt standards for appropriate communications and information-sharing with appraisers and people performing evaluations.

In promoting sound credit decisions, the guidelines emphasize the importance of institutions maintaining strong internal controls to ensure reliable appraisals and evaluations.  Institutions also are responsible for monitoring and periodically updating valuations of collateral for existing real estate loans and for transactions, such as modifications and workouts.

B.        Effective Date

The Guidelines became effective December 10, 2010.  However, on a case-by-case basis, an institution needing to improve its appraisal and evaluation program may be granted some flexibility from its primary federal regulator on the timeframe for revising its procedures to be consistent with the Guidelines.  This timeframe should be commensurate with the level and nature of the institution’s real estate lending activity.

C.        Supervisory Policy

An institution’s real estate appraisal and evaluation policies and procedures will be reviewed as part of the examination of the institution’s overall real estate-related activities.  Examiners will consider the size and the nature of an institution’s real estate-related activities when assessing the appropriateness of its program.

While borrowers’ ability to repay their real estate loans according to reasonable terms remains the primary consideration in the lending decision, an institution also must consider the value of the underlying real estate collateral in accordance with the Agencies’ appraisal regulations.  Institutions that fail to comply with the Agencies’ appraisal regulations or to maintain a sound appraisal and evaluation program consistent with supervisory guidance will be cited in supervisory letters or examination reports and may be criticized for unsafe and unsound banking practices.  Deficiencies will require appropriate corrective action.

When analyzing individual transactions, examiners will review an appraisal or evaluation to determine whether the methods, assumptions, and value conclusions are reasonable.  Examiners also will determine whether the appraisal or evaluation complies with the Agencies’ appraisal regulations and is consistent with supervisory guidance as well as the institution’s policies.  Examiners will review the steps taken by an institution to ensure that the persons who perform the institution’s appraisals and evaluations are qualified, competent, and are not subject to conflicts of interest.

D.        Appraisal and Evaluation Program

An institution’s board of directors or its designated committee is responsible for adopting and reviewing policies and procedures that establish an effective real estate appraisal and evaluation program.  The program should:

  • -Provide for the independence of the persons ordering, performing, and reviewing appraisals or evaluations.
  • -Establish selection criteria and procedures to evaluate and monitor the ongoing performance of appraisers and persons who perform evaluations.
  • -Ensure that appraisals comply with the Agencies’ appraisal regulations and are consistent with supervisory guidance.
  • -Ensure that appraisals and evaluations contain sufficient information to support the credit decision.
  • -Maintain criteria for the content and appropriate use of evaluations consistent with safe and sound banking practices.
  • -Provide for the receipt and review of the appraisal or evaluation report in a timely manner to facilitate the credit decision.
  • -Develop criteria to assess whether an existing appraisal or evaluation may be used to support a subsequent transaction.
  • -Implement internal controls that promote compliance with these program standards, including those related to monitoring third party arrangements.
  • -Establish criteria for monitoring collateral values.
  • -Establish criteria for obtaining appraisals or evaluations for transactions that are not otherwise covered by the appraisal requirements of the Agencies’ appraisal regulations.

E.        Independence of the Appraisal and Evaluation Program

For both appraisal and evaluation functions, an institution should maintain standards of independence as part of an effective collateral valuation program for all of its real estate lending activity.  The collateral valuation program is an integral component of the credit underwriting process and, therefore, should be isolated from influence by the institution’s loan production staff.  An institution should establish reporting lines independent of loan production for staff who administer the institution’s collateral valuation program, including the ordering, reviewing, and acceptance of appraisals and evaluations.  Appraisers must be independent of the loan production and collection processes and have no direct, indirect or prospective interest, financial or otherwise, in the property or transaction.  These standards of independence also should apply to persons who perform evaluations.

For a small or rural institution or branch, it may not always be possible or practical to separate the collateral valuation program from the loan production process.  If absolute lines of independence cannot be achieved, an institution should be able to demonstrate clearly that it has prudent safeguards to isolate its collateral valuation program from influence or interference from the loan production process.  In such cases, another loan officer, other officer, or director of the institution may be the only person qualified to analyze the real estate collateral.  To ensure their independence, such lending officials, officers, or directors must abstain from any vote or approval involving loans on which they ordered, performed, or reviewed the appraisal or evaluation.

Communication between the institution’s collateral valuation staff and an appraiser or person performing an evaluation is essential for the exchange of appropriate information relative to the valuation assignment.  An institution’s policies and procedures should specify methods for communication that ensure independence in the collateral valuation function.  These policies and procedures should foster timely and appropriate communications regarding the assignment and establish a process for responding to questions from the appraiser or person performing an evaluation.

An institution may exchange information with appraisers and persons who perform evaluations, which may include providing a copy of the sales contract for a purchase transaction.  However, an institution should not directly or indirectly coerce, influence, or otherwise encourage an appraiser or a person who performs an evaluation to misstate or misrepresent the value of the property.  Consistent with its policies and procedures, an institution also may request the appraiser or person who performs an evaluation to:

  • -Consider additional information about the subject property or about comparable properties.
  • -Provide additional supporting information about the basis for a valuation.
  • -Correct factual errors in an appraisal.

An institution’s policies and procedures should ensure that it avoids inappropriate actions that would compromise the independence of the collateral valuation function, including:

  • -Communicating a predetermined, expected, or qualifying estimate of value, or a loan amount or target loan-to-value ratio to an appraiser or person performing an evaluation.
  • -Specifying a minimum value requirement for the property that is needed to approve the loan or as a condition of ordering the valuation.
  • -Conditioning a person’s compensation on loan consummation.
  • -Failing to compensate a person because a property is not valued at a certain amount.
  • -Implying that current or future retention of a person’s services depends on the amount at which the appraiser or person performing an evaluation values a property.
  • -Excluding a person from consideration for future engagement because a property’s reported market value does not meet a specified threshold.

After obtaining an appraisal or evaluation, or as part of its business practice, an institution may find it necessary to obtain another appraisal or evaluation of a property and would be expected to adhere to a policy of selecting the most credible appraisal or evaluation, rather than the appraisal or evaluation that states the highest value.  (Refer to the Reviewing Appraisals and Evaluations section in these Guidelines for additional information on determining and documenting the credibility of an appraisal or evaluation.)  Further, an institution’s reporting of a person suspected of non-compliance with the Uniform Standards of Professional Appraisal Practice (USPAP), and applicable federal or state laws or regulations, or otherwise engaged in other unethical or unprofessional conduct to the appropriate authorities would not be viewed by the Agencies as coercion or undue influence.  However, an institution should not use the threat of reporting a false allegation in order to influence or coerce an appraiser or a person who performs an evaluation.

F.        Selection of Appraisers or Persons who Perform Evaluations

An institution’s collateral valuation program should establish criteria to select, evaluate, and monitor the performance of appraisers and persons who perform evaluations.  The criteria should ensure that:

  • -The person selected possesses the requisite education, expertise, and experience to competently complete the assignment.
  • -The work performed by appraisers and persons providing evaluation services is periodically reviewed by the institution.
  • -The person selected is capable of rendering an unbiased opinion.
  • -The person selected is independent and has no direct, indirect, or prospective interest, financial or otherwise, in the property or the transaction.
  • -The appraiser selected to perform an appraisal holds the appropriate state certification or license at the time of the assignment.  Persons who perform evaluations should possess the appropriate appraisal or collateral valuation education, expertise, and experience relevant to the type of property being valued.  Such persons may include appraisers, real estate lending professionals, agricultural extension agents, or foresters.

An institution or its agent must directly select and engage appraisers.  The only exception to this requirement is that the Agencies’ appraisal regulations allow an institution to use an appraisal prepared for another financial services institution provided certain conditions are met.  An institution or its agents also should directly select and engage persons who perform evaluations.  Independence is compromised when a borrower recommends an appraiser or a person to perform an evaluation.  Independence is also compromised when loan production staff selects a person to perform an appraisal or evaluation for a specific transaction.  For certain transactions, an institution also must comply with the provisions addressing valuation independence in Regulation Z (Truth in Lending).

An institution’s selection process should ensure that a qualified, competent and independent person is selected to perform a valuation assignment.  An institution should maintain documentation to demonstrate that the appraiser or person performing an evaluation is competent, independent, and has the relevant experience and knowledge for the market, location, and type of real property being valued.  Further, the person who selects or oversees the selection of appraisers or persons providing evaluation services should be independent from the loan production area.  An institution’s use of a borrower-ordered or borrower-provided appraisal violates the Agencies’ appraisal regulations.  However, a borrower can inform an institution that a current appraisal exists, and the institution may request it directly from the other financial services institution.

1.         Approved Appraiser List

If an institution establishes an approved appraiser list for selecting an appraiser for a particular assignment, the institution should have appropriate procedures for the development and administration of the list.  These procedures should include a process for qualifying an appraiser for initial placement on the list, as well as periodic monitoring of the appraiser’s performance and credentials to assess whether to retain the appraiser on the list.  Further, there should be periodic internal review of the use of the approved appraiser list to confirm that appropriate procedures and controls exist to ensure independence in the development, administration, and maintenance of the list.  For residential transactions, loan production staff can use a revolving, pre-approved appraiser list, provided the development and maintenance of the list is not under their control.

2.         Engagement Letters

An institution should use written engagement letters when ordering appraisals, particularly for large, complex, or out-of-area commercial real estate properties.  An engagement letter facilitates communication with the appraiser and documents the expectations of each party to the appraisal assignment.  In addition to the other information, the engagement letter will identify the intended use and user(s), as defined in USPAP.  An engagement letter also may specify whether there are any legal or contractual restrictions on the sharing of the appraisal with other parties.  An institution should include the engagement letter in its credit file.  To avoid the appearance of any conflict of interest, appraisal or evaluation development work should not commence until the institution has selected and engaged a person for the assignment.

G.       Transactions that Require Appraisals

Although the Agencies’ appraisal regulations exempt certain real estate-related financial transactions from the appraisal requirement, most real estate-related financial transactions over the appraisal threshold are considered federally related transactions and, thus, require appraisals.  The Agencies also reserve the right to require an appraisal under their appraisal regulations to address safety and soundness concerns in a transaction.  (See Appendix A, Appraisal Exemptions.)

H.        Minimum Appraisals Standards

The Agencies’ appraisal regulations include minimum standards for the preparation of an appraisal.  (See Appendix D, Glossary of Terms, for terminology used in these Guidelines.)  The appraisal must:

  • -Conform to generally accepted appraisal standards as evidenced by the USPAP promulgated by the Appraisal Standards Board of the Appraisal Foundation unless principles of safe and sound banking require compliance with stricter standards.  Although allowed by USPAP, the Agencies’ appraisal regulations do not permit an appraiser to appraise any property in which the appraiser has an interest, direct or indirect, financial or otherwise in the property or transaction.  Further, the appraisal must contain an opinion of market value as defined in the Agencies’ appraisal regulations.  (See discussion on the definition of market value below.)  Under USPAP, the appraisal must contain a certification that the appraiser has complied with USPAP.  An institution may refer to the appraiser’s USPAP certification in its assessment of the appraiser’s independence concerning the transaction and the property.  Under the Agencies’ appraisal regulations, the result of an Automated Valuation Model (AVM), by itself or signed by an appraiser, is not an appraisal, because a state certified or licensed appraiser must perform an appraisal in conformance with USPAP and the Agencies’ minimum appraisal standards.  Further, the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank Act)provides ?[i]n conjunction with the purchase of a consumer’s principal dwelling, broker price opinions may not be used as the primary basis to determine the value of a piece of property for the purpose of loan origination of a residential mortgage loan secured by such piece of property.

  • -Be written and contain sufficient information and analysis to support the institution's decision to engage in the transaction.  An institution should obtain an appraisal that is appropriate for the particular federally related transaction, considering the risk and complexity of the transaction.  The level of detail should be sufficient for the institution to understand the appraiser’s analysis and opinion of the property’s market value.  As provided by the USPAP Scope of Work Rule, appraisers are responsible for establishing the scope of work to be performed in rendering an opinion of the property’s market value.  An institution should ensure that the scope of work is appropriate for the assignment.  The appraiser’s scope of work should be consistent with the extent of the research and analyses employed for similar property types, market conditions, and transactions.  Therefore, an institution should be cautious in limiting the scope of the appraiser’s inspection, research, or other information used to determine the property’s condition and relevant market factors, which could affect the credibility of the appraisal.

According to USPAP, appraisal reports must contain sufficient information to enable the intended user of the appraisal to understand the report properly.  An institution should specify the use of an appraisal report option that is commensurate with the risk and complexity of the transaction.  The appraisal report should contain sufficient disclosure of the nature and extent of inspection and research performed by the appraiser to verify the property’s condition and support the appraiser’s opinion of market value.  (See Appendix D, Glossary of Terms, for the definition of appraisal report options.)

Institutions should be aware that provisions in the Dodd-Frank Act address appraisal requirements for a higher-risk mortgage to a consumer.  To implement these provisions, the Agencies recognize that future regulations will address the requirement that the appraiser conduct a physical property visit of the interior of the mortgaged property.

  • -Analyze and report appropriate deductions and discounts for proposed construction or renovation, partially leased buildings, non-market lease terms, and tract developments with unsold units.  Appraisers must analyze, apply, and report appropriate deductions and discounts when providing an estimate of market value based on demand for real estate in the future.  This standard is designed to avoid having appraisals prepared using unrealistic assumptions and inappropriate methods in arriving at the property’s market value.  (See Appendix C, Deductions and Discounts, for further explanation on deductions and discounts.)

  • -Be based upon the definition of market value set forth in the appraisal regulation.  Each appraisal must contain an estimate of market value, as defined by the Agencies’ appraisal regulations.  The definition of market value assumes that the price is not affected by undue stimulus, which would allow the value of the real property to be increased by favorable financing or seller concessions.  Value opinions such as “going concern value,” “value in use,” or a special value to a specific property user may not be used as market value for federally related transactions.  An appraisal may contain separate opinions of such values so long as they are clearly identified and disclosed.

The estimate of market value should consider the real property’s actual physical condition, use, and zoning as of the effective date of the appraiser’s opinion of value.  For a transaction financing construction or renovation of a building, an institution would generally request an appraiser to provide the property’s current market value in its “as is” condition, and, as applicable, its prospective market value upon completion and/or prospective market value upon stabilization.  Prospective market value opinions should be based upon current and reasonably expected market conditions.  When an appraisal includes prospective market value opinions, there should be a point of reference to the market conditions and timeframe on which the appraiser based the analysis.  An institution should understand the real property’s “as is” market value and should consider the prospective market value that corresponds to the credit decision and the phase of the project being funded, if applicable.

  • -Be performed by state certified or licensed appraisers in accordance with requirements set forth in the appraisal regulation.  In determining competency for a given appraisal assignment, an institution must consider an appraiser’s education and experience.  While an institution must confirm that the appraiser holds a valid credential from the appropriate state appraiser regulatory authority, a state certification or license is a minimum credentialing requirement.  Appraisers are expected to be selected for individual assignments based on their competency to perform the appraisal, including knowledge of the property type and specific property market.  As stated in the Agencies’ appraisal regulations, a state certified or licensed appraiser may not be considered competent solely by virtue of being certified or licensed.  In communicating an appraisal assignment, an institution should convey to the appraiser that the Agencies’ minimum appraisal standards must be followed.

I.         Appraisal Development

The Agencies’ appraisal regulations require appraisals for federally related transactions to comply with the requirements in USPAP, some of which are addressed below.  Consistent with the USPAP Scope of Work Rule, the appraisal must reflect an appropriate scope of work that provides for “credible” assignment results.  The appraiser’s scope of work should reflect the extent to which the property is identified and inspected, the type and extent of data researched, and the analyses applied to arrive at opinions or conclusions.  Further, USPAP requires the appraiser to disclose whether he or she previously appraised the property.

While an appraiser must comply with USPAP and establish the scope of work in an appraisal assignment, an institution is responsible for obtaining an appraisal that contains sufficient information and analysis to support its decision to engage in the transaction.  Therefore, to ensure that an appraisal is appropriate for the intended use, an institution should discuss its needs and expectations for the appraisal with the appraiser.  Such discussions should assist the appraiser in establishing the scope of work and form the basis of the institution’s engagement letter, as appropriate.  These communications should adhere to the institution’s policies and procedures on independence of the appraiser and not unduly influence the appraiser.  An institution should not allow lower cost or the speed of delivery time to inappropriately influence its appraisal ordering procedures or the appraiser’s determination of the scope of work for an appraisal supporting a federally related transaction.

As required by USPAP, the appraisal must include any approach to value (that is, the cost, income, and sales comparison approaches) that is applicable and necessary to the assignment.  Further, the appraiser should disclose the rationale for the omission of a valuation approach.  The appraiser must analyze and reconcile the information from the approaches to arrive at the estimated market value.  The appraisal also should include a discussion on market conditions, including relevant information on property value trends, demand and supply factors, and exposure time.  Other information might include the prevalence and effect of sales and financing concessions, the list-to-sale price ratio, and availability of financing.  In addition, an appraisal should reflect an analysis of the property’s sales history and an opinion as to the highest and best use of the property.  USPAP requires the appraiser to disclose whether or not the subject property was inspected and whether anyone provided significant assistance to the appraiser signing the appraisal report.

J.         Appraisal Reports

An institution is responsible for identifying the appropriate appraisal report option to support its credit decisions.  The institution should consider the risk, size, and complexity of the transaction and the real estate collateral when determining the appraisal report format to be specified in its appraisal engagement instructions to an appraiser.

USPAP provides various appraisal report options that an appraiser may use to present the results of appraisal assignments.  The major difference among these report options is the level of detail presented in the report.  A report option that merely states, rather than summarizes or describes the content and information required in an appraisal report, may lack sufficient supporting information and analysis to explain the appraiser’s opinions and conclusions.

Generally, a report option that is restricted to a single client and intended user will not be appropriate to support most federally related transactions.  These reports lack sufficient supporting information and analysis for underwriting purposes.  These less detailed reports may be appropriate for real estate portfolio monitoring purposes.  (See Appendix D, Glossary of Terms, for the definition of appraisal report options.)

Regardless of the report option, the appraisal report should contain sufficient detail to allow the institution to understand the scope of work performed.  Sufficient information should include the disclosure of research and analysis performed, as well as disclosure of the research and analysis typically warranted for the type of appraisal, but omitted, along with the rationale for its omission.

K.        Transactions that Require Evaluations

The Agencies’ appraisal regulations permit an institution to obtain an appropriate evaluation of real property collateral in lieu of an appraisal for transactions that qualify for certain exemptions.  These exemptions include a transaction that:

  • -Has a transaction value less than the applicable appraisal threshold of $400,000 for residential real estate and $500,000 for commercial real estate.
  • -Is a business loan with a transaction value equal to or less than the business loan threshold of $1 million, and is not dependent on the sale of, or rental income derived from, real estate as the primary source of repayment.
  • -Involves an existing extension of credit at the lending institution, provided that:

  • --There has been no obvious and material change in market conditions or physical aspects of the property that threaten the adequacy of the institution’s real estate collateral protection after the transaction, even with the advancement of new monies; or
  • --There is no advancement of new monies other than funds necessary to cover reasonable closing costs.

For more information on real estate-related financial transactions that are exempt from the appraisal requirement, see Appendix A, Appraisal Exemptions.  For a discussion on changes in market conditions, see the section on Validity of Appraisals and Evaluations in these Guidelines.

Although the Agencies’ appraisal regulations allow an institution to use an evaluation for certain transactions, an institution should establish policies and procedures for determining when to obtain an appraisal for such transactions.  For example, an institution should consider obtaining an appraisal as an institution’s portfolio risk increases or for higher risk real estate-related financial transactions, such as those involving:

  • -Loans with combined loan-to-value ratios in excess of the supervisory loan-to-value limits.
  • -Atypical properties.
  • -Properties outside the institution’s traditional lending market.
  • -Transactions involving existing extensions of credit with significant risk to the institution.
  • -Borrowers with high risk characteristics.

L.        Evaluation Development

An evaluation must be consistent with safe and sound banking practices and hsould support the institution's decision to engage in the transaction.  An institution should be able to demonstrate that an evaluation, whether prepared by an individual or supported by an analytical method or a technological tool, provides a reliable estimate of the collateral’s market value as of a stated effective date prior to the decision to enter into a transaction.  (Refer to Appendix B, Evaluations Based on Analytical Methods or Technological Tools.)

A valuation method that does not provide a property’s market value or sufficient information and analysis to support the value conclusion is not acceptable as an evaluation.  For example, a valuation method that provides a sales or list price, such as a broker price opinion, cannot be used as an evaluation because, among other things, it does not provide a property’s market value. Further, the Dodd-Frank Act provides “[i]n conjunction with the purchase of a consumer’s principal dwelling, broker price opinions may not be used as the primary basis to determine the value of a piece of property for the purpose of loan origination of a residential mortgage loan secured by such piece of property.”  Likewise, information on local housing conditions and trends, such as a competitive market analysis, does not contain sufficient information on a specific property that is needed, and therefore, would not be acceptable as an evaluation.  The information obtained from such sources, while insufficient as an evaluation, may be useful to develop an evaluation or appraisal.

An institution should establish policies and procedures for determining an appropriate collateral valuation method for a given transaction considering associated risks.  These policies and procedures should address the process for selecting the appropriate valuation method for a transaction rather than using the method that renders the highest value, lowest cost, or fastest turnaround time.

A valuation method should address the property’s actual physical condition and characteristics as well as the economic and market conditions that affect the estimate of the collateral’s market value.  It would not be acceptable for an institution to base an evaluation on unsupported assumptions, such as a property is in “average” condition, the zoning will change, or the property is not affected by adverse market conditions.  Therefore, an institution should establish criteria for determining the level and extent of research or inspection necessary to ascertain the property’s actual physical condition, and the economic and market factors that should be considered in developing an evaluation.  An institution should consider performing an inspection to ascertain the actual physical condition of the property and market factors that affect its market value.  When an inspection is not performed, an institution should be able to demonstrate how these property and market factors were determined.

M.       Evaluation Content

An evaluation should contain sufficient information detailing the analysis, assumptions, and conclusions to support the credit decision.  An evaluation’s content should be documented in the credit file or reproducible.  The evaluation should, at a minimum:

  • -Identify the location of the property.
  • -Provide a description of the property and its current and projected use.
  • -Provide an estimate of the property’s market value in its actual physical condition, use and zoning designation as of the effective date of the evaluation (that is, the date that the analysis was completed), with any limiting conditions.
  • -Describe the method(s) the institution used to confirm the property’s actual physical condition and the extent to which an inspection was performed.
  • -Describe the analysis that was performed and the supporting information that was used in valuing the property.
  • -Describe the supplemental information that was considered when using an analytical method or technological tool.
  • -Indicate all source(s) of information used in the analysis, as applicable, to value the property, including:

  •    
  • --External data sources (such as market sales databases and public tax and land records);
  • --Property-specific data (such as previous sales data for the subject property, tax assessment data, and comparable sales information);
  • --Evidence of a property inspection;
  • --Photos of the property;
  • --Description of the neighborhood; or
  • --Local market conditions.

  • -Include information on the preparer when an evaluation is performed by a person, such as the name and contact information, and signature (electronic or other legally permissible signature) of the preparer.

N.        Validity of Appraisals and Evaluations

The Agencies allow an institution to use an existing appraisal or evaluation to support a subsequent transaction in certain circumstances.  Therefore, an institution should establish criteria for assessing whether an existing appraisal or evaluation continues to reflect the market value of the property (that is, remains valid).  Such criteria will vary depending upon the condition of the property and the marketplace, and the nature of the transaction.  The documentation in the credit file should provide the facts and analysis to support the institution’s conclusion that the existing appraisal or evaluation may be used in the subsequent transaction.  A new appraisal or evaluation is necessary if the originally reported market value has changed due to factors such as:

  • -Passage of time.
  • -Volatility of the local market.
  • -Changes in terms and availability of financing.
  • -Natural disasters.
  • -Limited or over supply of competing properties.
  • -Improvements to the subject property or competing properties.
  • -Lack of maintenance of the subject or competing properties.
  • -Changes in underlying economic and market assumptions, such as capitalization rates and lease terms.
  • -Changes in zoning, building materials, or technology.
  • -Environmental contamination.

 

O.       Reviewing Appraisals and Evaluations

The Agencies’ appraisal regulations specify that appraisals for federally related transactions must contain sufficient information and analysis to support an institution’s decision to engage in the credit transaction.  For certain transactions that do not require an appraisal, the Agencies’ regulations require an institution to obtain an appropriate evaluation of real property collateral that is consistent with safe and sound banking practices.  As part of the credit approval process and prior to a final credit decision, an institution should review appraisals and evaluations to ensure that they comply with the Agencies’ appraisal regulations and are consistent with supervisory guidance and its own internal policies.  This review also should ensure that an appraisal or evaluation contains sufficient information and analysis to support the decision to engage in the transaction.  Through the review process, the institution should be able to assess the reasonableness of the appraisal or evaluation, including whether the valuation methods, assumptions, and data sources are appropriate and well-supported.  An institution may use the review findings to monitor and evaluate the competency and ongoing performance of appraisers and persons who perform evaluations.  (See the discussion in paragraph VI, above on Selection of Appraisers or Persons Who Perform Evaluations.)

When an institution identifies an appraisal or evaluation that is inconsistent with the Agencies’ appraisal regulations and the deficiencies cannot be resolved with the appraiser or person who performed the evaluation, the institution must obtain an appraisal or evaluation that meets the regulatory requirements prior to making a credit decision.  Though a reviewer cannot change the value conclusion in the original appraisal, an appraisal review performed by an appropriately qualified and competent state certified or licensed appraiser in accordance with USPAP may result in a second opinion of market value.  An institution may rely on the second opinion of market value obtained through an acceptable USPAP-compliant appraisal review to support its credit decision.

An institution’s policies and procedures for reviewing appraisals and evaluations, at a minimum, should:

  • -Address the independence, educational and training qualifications, and role of the reviewer.
  • -Reflect a risk-focused approach for determining the depth of the review.
  • -Establish a process for resolving any deficiencies in appraisals or evaluations.
  • -Set forth documentation standards for the review and the resolution of noted deficiencies.

1.         Reviewer Qualifications

An institution should establish qualification criteria for persons who are eligible to review appraisals and evaluations.  Persons who review appraisals and evaluations should be independent of the transaction and have no direct or indirect interest, financial or otherwise, in the property or transaction, and be independent of and insulated from any influence by loan production staff.  Reviewers also should possess the requisite education, expertise, and competence to perform the review commensurate with the complexity of the transaction, type of real property, and market.  Further, reviewers should be capable of assessing whether the appraisal or evaluation contains sufficient information and analysis to support the institution’s decision to engage in the transaction.

A small or rural institution or branch with limited staff should implement prudent safeguards for reviewing appraisals and evaluations when absolute lines of independence cannot be achieved.  Under these circumstances, the review may be part of the originating loan officer’s overall credit analysis, as long as the originating loan officer abstains from directly or indirectly approving or voting to approve the loan.

An institution should assess the level of in-house expertise available to review appraisals for complex projects, high-risk transactions, and out-of-market properties.  An institution may find it appropriate to employ additional personnel or engage a third party to perform the reviews.  When using a third party, an institution remains responsible for the quality and adequacy of the review process, including the qualification standards for reviewers.  (See the discussion in these Guidelines on Third Party Arrangements.)

2.         Depth of Review

An institution should implement a risk-focused approach for determining the depth of the review needed to ensure that appraisals and evaluations contain sufficient information and analysis to support the institution’s decision to engage in the transaction.  This process should differentiate between high- and low-risk transactions so that the review is commensurate with the risk.  The depth of the review should be sufficient to ensure that the methods, assumptions, data sources, and conclusions are reasonable, well-supported, and appropriate for the transaction, property, and market.  The review also should consider the process through which the appraisal or evaluation is obtained, either directly by the institution or from another financial services institution.  The review process should be commensurate with the type of transaction as discussed below:

  • Commercial Real Estate.  An institution should ensure that appraisals or evaluations for commercial real estate transactions are subject to an appropriate level of review.  Transactions involving complex properties or high-risk commercial loans should be reviewed more comprehensively to assess the technical quality of the appraiser’s analysis.  For example, an institution should perform a more comprehensive review of transactions involving large-dollar credits, loans secured by complex or specialized properties, and properties outside the institution’s traditional lending market.  Persons performing such reviews should have the appropriate expertise and knowledge relative to the type of property and its market.

The depth of the review of appraisals and evaluations completed for commercial properties securing lower risk transactions may be less technical in nature, but still should provide meaningful results that are commensurate with the size, type, and complexity of the underlying credit transaction.  In addition, an institution should establish criteria for when to expand the depth of the review.

  • Single 1-to-4 Family Residential Real Estate.  The reviews for residential real estate transactions should reflect a risk-focused approach that is commensurate with the size, type, and complexity of the underlying credit transaction, as well as loan and portfolio risk characteristics.  These risk factors could include debt-to-income ratios, loan-to-value ratios, level of documentation, transaction dollar amount, or other relevant factors.  With prior approval from its primary federal regulator, an institution may employ various techniques, such as automated tools or sampling methods, for performing pre-funding reviews of appraisals or evaluations supporting lower risk residential mortgages.  When using such techniques, an institution should maintain sufficient data and employ appropriate screening parameters to provide adequate quality assurance and should ensure that the work of all appraisers and persons performing evaluations is periodically reviewed.  In addition, an institution should establish criteria for when to expand the depth of the review.

An institution may use sampling and audit procedures to verify the seller’s representations and warranties that the appraisals for the underlying loans in a pool of residential loans satisfy the Agencies’ appraisal regulations and are consistent with supervisory guidance and an institution’s internal policies.  If an institution is unable to confirm that the appraisal meets the Agencies’ appraisal requirements, then the institution must obtain an appraisal prior to engaging in the transaction.

  • Appraisals from Other Financial Services Institutions.  The Agencies’ appraisal regulations specify that an institution may use an appraisal that was prepared by an appraiser engaged directly by another financial services institution, provided the institution determines that the appraisal conforms to the Agencies’ appraisal regulations and is otherwise acceptable.  An institution should assess whether to use the appraisal prior to making a credit decision.  An institution should subject such appraisals to at least the same level of review that the institution performs on appraisals it obtains directly for similar properties and document its review in the credit file.  The documentation of the review should support the institution’s reliance on the appraisal.  Among other considerations, an institution should confirm that:

  • -The appraiser was engaged directly by the other financial services institution.
  • -The appraiser had no direct, indirect, or prospective interest, financial or otherwise, in the property or transaction.
  • -The financial services institution (not the borrower) ordered the appraisal.  For example, an engagement letter should show that the financial services institution, not the borrower, engaged the appraiser.

An institution must not accept an appraisal that has been readdressed or altered by the appraiser with the intent to conceal the original client.  Altering an appraisal report in a manner that conceals the original client or intended users of the appraisal is misleading, does not conform to USPAP, and violates the Agencies’ appraisal regulations.

3.        Resolution of Deficiencies

An institution should establish policies and procedures for resolving any inaccuracies or weaknesses in an appraisal or evaluation identified through the review process, including procedures for:

  • Communicating the noted deficiencies to and requesting correction of such deficiencies by the appraiser or person who prepared the evaluation.  An institution should implement adequate internal controls to ensure that such communications do not result in any coercion or undue influence on the appraiser or person who performed the evaluation.
  • Addressing significant deficiencies in the appraisal that could not be resolved with the original appraiser by obtaining a second appraisal or relying on a review that complies with Standards Rule 3 of USPAP and is performed by an appropriately qualified and competent state certified or licensed appraiser prior to the final credit decision.
  • Replacing evaluations prior to the credit decision that do not provide credible results or lack sufficient information to support the final credit decision.

4.        Documentation of the Review

An institution should establish policies for documenting the review of appraisals and evaluations in the credit file.  Such policies should address the level of documentation needed for the review, given the type, risk and complexity of the transaction.  The documentation should describe the resolution of any appraisal or evaluation deficiencies, including reasons for obtaining and relying on a second appraisal or evaluation.  The documentation also should provide an audit trail that documents the resolution of noted deficiencies or details the reasons for relying on a second opinion of market value.

P.        Third Party Arrangements

An institution that engages a third party to perform certain collateral valuation functions on its behalf is responsible for understanding and managing the risks associated with the arrangement.  An institution should use caution if it engages a third party to administer any part of its appraisal and evaluation function, including the ordering or reviewing of appraisals and evaluations, selecting an appraiser or person to perform evaluations, or providing access to analytical methods or technological tools.  An institution is accountable for ensuring that any services performed by a third party, both affiliated and unaffiliated entities, comply with applicable laws and regulations and are consistent with supervisory guidance.  Therefore, an institution should have the resources and expertise necessary for performing ongoing oversight of third party arrangements.

An institution should have internal controls for identifying, monitoring, and managing the risks associated with using a third party arrangement for valuation services, including compliance, legal, reputational, and operational risks.  While the arrangement may allow an institution to achieve specific business objectives, such as gaining access to expertise that is not available internally, the reduced operational control over outsourced activities poses additional risk.  Consistent with safe and sound practices, an institution should have a written contract that clearly defines the expectations and obligations of both the financial institution and the third party, including that the third party will perform its services in compliance with the Agencies’ appraisal regulations and consistent with supervisory guidance.

Prior to entering into any arrangement with a third party for valuation services, an institution should compare the risks, costs, and benefits of the proposed relationship to those associated with using another vendor or conducting the activity in-house.  The decision to outsource any part of the collateral valuation function should not be unduly influenced by any short-term cost savings.  An institution should take into account all aspects of the long-term effect of the relationship, including the managerial expertise and associated costs for effectively monitoring the arrangement on an ongoing basis.

If an institution outsources any part of the collateral valuation function, it should exercise appropriate due diligence in the selection of a third party.  This process should include sufficient analysis by the institution to assess whether the third party provider can perform the services consistent with the institution’s performance standards and regulatory requirements.  An institution should be able to demonstrate that its policies and procedures establish effective internal controls to monitor and periodically assess the collateral valuation functions performed by a third party.

An institution also is responsible for ensuring that a third party selects an appraiser or a person to perform an evaluation who is competent and independent, has the requisite experience and training for the assignment, and thorough knowledge of the subject property’s market.  Appraisers must be appropriately certified or licensed, but this minimum credentialing requirement, although necessary, is not sufficient to determine that an appraiser is competent to perform an assignment for a particular property or geographic market.

An institution should ensure that when a third party engages an appraiser or a person who performs an evaluation, the third party conveys to that person the intended use of the appraisal or evaluation and that the regulated institution is the client.  For example, an engagement letter facilitates the communication of this information.

An institution’s risk management system should reflect the complexity of the outsourced activities and associated risk.  An institution should document the results of ongoing monitoring efforts and periodic assessments of the arrangement(s) with a third party for compliance with applicable regulations and consistency with supervisory guidance and its performance standards.  If deficiencies are discovered, an institution should take remedial action in a timely manner.

Q.       Program Compliance

Deficiencies in an institution’s appraisal and evaluation program that result in violations of the Agencies’ appraisal regulations or contraventions of the Agencies’ supervisory guidance reflect negatively on management.  An institution’s appraisal and evaluation policies should establish internal controls to promote an effective appraisal and evaluation program.  The compliance process should:


  • Maintain a system of adequate controls, verification, and testing to ensure that appraisals and evaluations provide credible market values.
  • Insulate the persons responsible for ascertaining the compliance of the institution’s appraisal and evaluation function from any influence by loan production staff.
  • Ensure the institution’s practices result in the selection of appraisers and persons who perform evaluations with the appropriate qualifications and demonstrated competency for the assignment.
  • Establish procedures to test the quality of the appraisal and evaluation review process.
  • Use, as appropriate, the results of the institution’s review process and other relevant information as a basis for considering a person for a future appraisal or evaluation assignment.
  • Report appraisal and evaluation deficiencies to appropriate internal parties and, if applicable, to external authorities in a timely manner.

1.        Monitoring Collateral Values

Consistent with the Agencies’ real estate lending regulations and guidelines, an institution should monitor collateral risk on a portfolio and on an individual credit basis.  Therefore, an institution should have policies and procedures that address the need for obtaining current collateral valuation information to understand its collateral position over the life of a credit and effectively manage the risk in its real estate credit portfolios.  The policies and procedures also should address the need to obtain current valuation information for collateral supporting an existing credit that may be modified or considered for a loan workout.

Under their appraisal regulations, the Agencies reserve the right to require an institution to obtain an appraisal or evaluation when there are safety and soundness concerns on an existing real estate secured credit.  Therefore, an institution should be able to demonstrate that sufficient information is available to support the current market value of the collateral and the classification of a problem real estate credit.  When such information is not available, an examiner may direct an institution to obtain a new appraisal or evaluation in order to have sufficient information to understand the current market value of the collateral.  Examiners would be expected to provide an institution with a reasonable amount of time to obtain a new appraisal or evaluation.

2.         Portfolio Collateral Risk

Prudent portfolio monitoring practices include criteria for determining when to obtain a new appraisal or evaluation.  Among other considerations, the criteria should address deterioration in the credit since origination or changes in market conditions.  Changes in market conditions could include material changes in current and projected vacancy, absorption rates, lease terms, rental rates, and sale prices, including concessions and overruns and delays in construction costs.  Fluctuations in discount or direct capitalization rates also are indicators of changing market conditions.

In assessing whether changes in market conditions are material, an institution should consider the individual and aggregate effect of these changes on its collateral protection and the risk in its real estate lending programs or credit portfolios.  Moreover, as an institution’s reliance on collateral becomes more important, its policies and procedures should:

  • Ensure that timely information is available to management for assessing collateral and associated risk.
  • Specify when new or updated collateral valuations are appropriate or desirable to understand collateral risk in the transaction(s).
  • Delineate the valuation method to be employed after considering the property type, current market conditions, current use of the property, and the relevance of the most recent appraisal or evaluation in the credit file.

Consistent with sound collateral valuation monitoring practices, an institution can use a variety of techniques for monitoring the effect of collateral valuation trends on portfolio risk.  Sources of relevant information may include external market data, internal data, or reviews of recently obtained appraisals and evaluations.  An institution should be able to demonstrate that it has sufficient, reliable, and timely information on market trends to understand the risk associated with its lending activity.

3.         Modifications and Workouts of Existing Credits

An institution may find it appropriate to modify a loan or to engage in a workout with an existing borrower.  The Agencies expect an institution to consider current collateral valuation information to assess its collateral risk and facilitate an informed decision on whether to engage in a modification or workout of an existing real estate credit.  (See the discussion at paragraph XVII (B) above on Portfolio Collateral Risk.)

  • Loan Modifications.  A loan modification to an existing credit that involves a limited change(s) in the terms of the note or loan agreement and that does not adversely affect the institution’s real estate collateral protection after the modification does not rise to the level of a new real estate-related financial transaction for purposes of the Agencies’ appraisal regulations.  As a result, an institution would not be required to obtain either a new appraisal or evaluation to comply with the Agencies’ appraisal regulations, but should have an understanding of its collateral risk.  For example, institutions can use automated valuation models or other valuation techniques when considering a modification to a residential mortgage loan.  An institution should have procedures for ensuring an alternative collateral valuation method provides reliable information.  In addition, an institution should be able to demonstrate that a modification reflects prudent underwriting standards and is consistent with safe and sound lending practices.  Examiners will assess the adequacy of valuation information an institution uses for loan modifications.
  • Loan Workouts.  As noted under “Monitoring Collateral Values,” an institution’s policies and procedures should address the need for current information on the value of real estate collateral supporting a loan workout.  A loan workout can take many forms, including a modification that adversely affects the institution’s real estate collateral protection after the modification, a renewal or extension of loan terms, the advancement of new monies, or a restructuring with or without concessions.  These types of loan workouts are new real estate-related financial transactions.

If the loan workout does not include the advancement of new monies other than reasonable closing costs, the institution may obtain an evaluation in lieu of an appraisal.  For loan workouts that involve the advancement of new monies, an institution may obtain an evaluation in lieu of an appraisal provided there has been no obvious and material change in market conditions and no change in the physical aspects of the property that threatens the adequacy of the institution’s real estate collateral protection after the workout.  In these cases, an institution should support and document its rationale for using this exemption.  An institution must obtain an appraisal when a loan workout involves the advancement of new monies and there is an obvious and material change in either market conditions or physical aspects of the property, or both, that threatens the adequacy of the institution’s real estate collateral protection after the workout (unless another exemption applies).  (See also Appendix A, Appraisal Exemptions, for transactions where an evaluation would be allowed in lieu of an appraisal.)


  • Collateral Valuation Policies for Modifications and Workouts.  An institution’s policies should address the need for obtaining current collateral valuation information for a loan modification or workout.  The policies should specify the valuation method to be used and address the need to monitor collateral risk on an ongoing basis taking into consideration changing market conditions and the borrower’s repayment performance.  An institution also should be able to demonstrate that the collateral valuation method used is reliable for a given credit or loan type.

Further, for loan workouts, an institution’s policies should specify conditions under which an appraisal or evaluation will be obtained.  As loan repayment becomes more dependent on the sale of collateral, an institution’s policies should address the need to obtain an appraisal or evaluation for safety and soundness reasons even though one is not otherwise required by the Agencies' appraisal regulations.


R.        Referrals

An institution should file a complaint with the appropriate state appraiser regulatory officials when it suspects that a state certified or licensed appraiser failed to comply with USPAP, applicable state laws, or engaged in other unethical or unprofessional conduct.  In addition, effective April 1, 2011, an institution must file a complaint with the appropriate state appraiser certifying and licensing agency under certain circumstances.  An institution also must file a suspicious activity report (SAR) with the Financial Crimes Enforcement Network of the Department of the Treasury (FinCEN) when suspecting fraud or identifying other transactions meeting the SAR filing criteria.  Examiners finding evidence of unethical or unprofessional conduct by appraisers should instruct the institution to file a complaint with state appraiser regulatory officials and, when required, to file a SAR with FinCEN.  If there is a concern regarding the institution’s ability or willingness to file a complaint or make a referral, examiners should forward their findings and recommendations to their supervisory office for appropriate disposition and referral to state appraiser regulatory officials and FinCEN, as necessary.

S.        Conclusion

While the appraisal and evaluation guidelines are quite extensive, the fact that the regulators provided for the regulations to become effective immediately, likely resulted from the fact that there are not significant substantive changes between the new guidelines and the old guidelines.  The new guidelines emphasize the requirement for absolute separation and independence within a bank between the appraisal function and loan origination, but continue to provide flexibility for smaller financial institutions.  The guidelines have clarified the types of communications and information that can be provided to an appraiser and the information that cannot be provided in complying with the requirement to not inappropriately influence the appraiser.  Additional guidance is also provided regarding the ability to use existing appraisals or evaluations.  Financial institutions should familiarize themselves with the guidelines, as the requirements for appraisals and evaluations were significantly addressed by the Dodd-Frank Reform Act.

VII.     STATE LAW REQUIREMENTS

A.        Introduction

The Nebraska Real Property Appraiser Act creates 4 levels of state approved appraisers in Nebraska – trainee, licensed residential, certified residential and certified general. 

A trainee real property appraiser (person who holds valid credentials as a trainee real property appraiser issued under the Act and who, under the direct supervision of a certified residential or certified general real property appraiser, assists the appraiser in any phase of appraisal activity) must have completed and passed examination for no fewer than 75 hours of board-approved education, and completed the 15-hour National Uniform Standards of Professional Appraiser Practice Course. 

Individuals wishing to become a licensed appraiser may qualify by passing an appropriate examination, providing proof of successful completion and passed examination for  no fewer than 150 hours of approved education, and completed the 15-hour National Uniform Standards of Professional Appraiser Practice Course and having at least 1,000 hours of appraisal experience as prescribed by rules and regulations of the Real Property Appraiser Board or sucessfully complete a PAREA program. The experience must have occured during a period of no fewer than six months. All levels of appraisers require 28-hour of continuing education every 2 years.

Certified residential appraisers in Nebraska are required to pass an appropriate examination, provide proof of a minimum of 1,500 hours of appraisal experience that occurred over a minimum of a 12 month period or have successfully completed a PAREA program as prescribed by rules and regulations of the Real Property Appraiser Board, have completed 200 hours of approved education (and completed the 15-hour National Uniform Standards of Professional Appraiser Practice Course) in selected appraisal subjects. 

Certified general appraisers in Nebraska are required to pass an appropriate examination, provide proof of a minimum of 3,000 hours of experience of which 1,500 hours must be nonresidential appraisal work, as prescribed by rules and regulations of the Real Property Appraiser Board that occurred over a minimum of a 18month period, have completed 300 hours of approved education, (and completed the 15-hour National Uniform Standards of Professional Appraiser Practice Course) in Real Property Appraiser Board-approved qualifying educational courses.

The following chart, entitled “Nebraska Appraiser Requirements, summarizes the education, experience and fee requirements for Nebraska trainee, licensed, certified residential and certified general appraisers.  In addition to the education and experience requirements set forth below, licensed, and certified residential and certified general appraisers are required to pass a standardized test prior to issuance of a registration, license or certificate.  The Nebraska Real Property Appraiser Board maintains a listing of Nebraska appraisers, by county, at the Nebraska Real Property Appraiser Board’s Website at http://www.appraiser.ne.gov/appraiser_listing.html.



NEBRASKA APPRAISER REQUIREMENTS

APPRAISER CATEGORY

EDUCATION REQUIREMENTS

EXPERIENCE REQUIREMENTS

APPLICATION FEE

EXAMINATION FEE

LICENSE FEE

 

 

Certified General

Appraiser

 

300 hours - (including 15 classroom hours of instruction relating to the National Uniform Standard of Professional Appraisal Practice Course).

 

1 ½ years (3,000 hours). 

 

≤$150

 

≤ $300

 

≤ $300

 

 

Certified Residential Appraiser

200 hours - (including 15 classroom hours of instruction relating to the National Uniform Standard of Professional Appraisal Practice Course).

1 year (1,500 hours). 

 

≤$150

 

≤ $300

 

≤ $300

 

 

Licensed Appraiser

150 hours - (including 15 classroom hours of instruction relating to the National Uniform Standard of Professional Appraisal Practice Course).

 

6 months (1,000 hours).

 

≤$150

 

≤ $300

 

≤ $300

 

 

Trainee

Appraiser

 

75 hours – must be completed within the 5-year period immediately preceding application (plus 15 classroom hours of instruction relating to the National Uniform Standard of Professional Appraisal Practice Course which must be completed within the two-year period immediately preceding application).

NONE

≤$150

≤ $300

N/A

 

The Real Property Appraiser Act does not apply to any real property appraiser who is a salaried employee of any bank or savings and loan association who renders an estimate or opinion of value of real estate or any interest in real estate when such estimate or opinion is rendered in connection with the salaried employee's employment, except that any such employee who signs an appraisal report as a credentialed real property appraiser is subject to the Act and the Uniform Standards of Professional Appraisal Practice.  Any salaried employee of a bank or savings and loan who does not sign an appraisal report as a credentialed real property appraiser must include the following disclosure prominently with such report:  This opinion of value may not meet the minimum standards contained in the Uniform Standards of Professional Appraisal Practice and is not governed by the Real Property Appraiser Act.

VIII.     REAL ESTATE APPRAISERS – SCOPE OF PRACTICE


With the implementation of the 2008 AQB Criteria, it is important to review the new scope of practice for real property appraisers.  Each level of credential (trainee, registered, licensed, certified residential and certified general) is limited to a specific scope of practice.  Credentialed appraisers in Nebraska must comply with the scope of practice for the designated credential and in all cases must comply with the Competency Rule of USPAP.  (“Prior to accepting an assignment or entering into an agreement to perform any assignment, an appraiser must properly identify the problem to be addressed and have the knowledge and experience to complete the assignment competently; . . . ”)

A.        Trainee Real Property Appraiser

The scope of practice for the Appraiser Trainee Classification is the appraisal of those properties which the supervising certified appraiser is permitted by his/her current credential and that the supervising appraiser is qualified to appraise.

B.        Licensed Real Property Appraiser

The Licensed Real Property Appraiser credential applies to the appraisal of non-complex property having one, two, three, or four residential units with a transaction value less than $1,000,000 and complex property with one, two, three, or four residential units having a transaction value less than $400,000.  Complex one to four family residential property appraisal means one in which the property to be appraised, the form of ownership, or the market conditions are atypical.

For non-federally related transaction appraisals, transaction value means market value.  The classification includes the appraisal of vacant or unimproved land that is utilized for one to four family purposes or for which the highest and best use is for one to four family purposes.  It does not include the appraisal of subdivisions for which a development analysis/appraisal is necessary.

C.        Certified Residential Real Property Appraiser

The Certified Residential Real Property Appraiser credential applies to the appraisal of one, two, three or four residential units without regard to transaction value or complexity.  This includes the appraisal of vacant or unimproved land that is utilized for one to four family purposes or for which the highest and best use is for one to four family purposes.

It does not include the appraisal of subdivisions for which a development analysis/appraisal is necessary.

D.        Certified General Real Property Appraiser

The Certified General Real Property Appraiser credential qualifies the appraiser to appraise all types of property.

NOTE:  Complex nonresidential transactions include agricultural or farm real estate.  As a result, pursuant to the 2008 AQB Criteria, only certified general real property appraisers may conduct appraisals for which the transaction value is equal to or greater than $500,000.  In the event that guaranteed loans require appraisals in connection with properties having a transaction value of less than $500,000, unless the appraisal is conducted by a salaried employee of the bank (who is exempt from the real property appraisal requirements in such capacity), the guaranteed loan appraisal must be performed by a certified general real estate appraiser.

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