Property Valuation

Under USPAP, a Massachusetts appraiser must retain work files for a minimum of:

A1 year
B5 years from the date of the report or at least 2 years after final disposition of any judicial proceeding, whichever is later✓ Correct
C10 years
D3 years from the date of the report only

Explanation

USPAP requires appraisers to retain work files for at least 5 years from the date of preparation or at least 2 years after the final disposition of any judicial proceeding in which the appraiser provided testimony, whichever is later.

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