About CCAP

WSATA CCAP stands for Western States Association of Tax Administrators Committee on Centrally Assessed Properties. The Committee, formed in 1961, is authorized as a sub-committee of the Executive Committee of WSATA and is made up of 14 western states. Its purpose is to assist in accomplishing the overall goals and objectives of the main body of the Western States Association of Tax Administrators with regard to the valuation and taxation of centrally assessed properties. CCAP seeks to promote uniformity of valuation methods and techniques among the member states, to conduct surveys, to engage in research, to sponsor education, and to provide a forum for discussion of matters pertinent to the field.



The Committee publishes the Appraisal Handbook: Unit Valuation of Centrally Assessed Properties. It was first published in 1989 as the Appraisal Handbook: Valuation of Utility and Railroad Property. The Handbook is one of the principal pieces of appraisal literature in the field of unitary valuation and has been frequently referred to as a source document in property tax litigation. The 2009 edition of the Handbook was approved by the WSATA Executive Committee and is now available for purchase in CD format. 



The Committee sponsors the Unitary Appraisal School held annually at Utah State University in Logan, Utah. The first school was in 1987 and will hold its 36th session in January 2022. Approximately 60 people attend each year. Registration fees run about $600 ($550 for early registration) and include meals and the services of the University. Class 100: Introduction to Unit Valuation and Class 101: Auditing will be presented in 2022.