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IMA Code of Ethics

IMA Code of Ethics and Professional Standards

The purpose of the Code of Ethics and Professional Standards is to provide guidance to practitioners valuing property as a basis for local property taxation and, in particular:

  1. to value properties accurately and equitably according to the governing laws of the assessment jurisdiction;
  2. to promote and maintain a high level of trust in the opinion of value of property for property assessment purposes by a designated member of the IMA;
  3. to objectively conduct and communicate analysis, findings, opinions, and conclusions of value in a manner that is transparent to the public.


More information on the IMA Code of Ethics, Professional Standards and the IMA Compliance Panel: