An expert committee is formed at each district administration office (for the district area) and at each independent municipality (for its area). The appraisal committee must include a civil servant in the administration and finance career path with a specialization in non-technical administration. The appraisers are generally appointed and dismissed by the district administrative authority. The expert committee must also include one civil servant from the responsible financial authority and one from the state surveying authority. These experts are appointed on the recommendation of an authority designated by the State Ministry of Finance and Home Affairs.

A Higher Expert Committee is formed for the Free State of Bavaria. The "Higher Expert Committee for Property Values in the Free State of Bavaria" is an autonomous and independent body of experts which, at the beginning of its term of office, is made up of a chairman and 25 other honorary experts. The experts of the Higher Expert Committee are appointed and dismissed by the Bavarian State Ministry of Housing, Building and Transport. Three valuers must be employees of the finance or surveying administration. These experts are appointed on the recommendation of the Bavarian State Ministry of Finance and Home Affairs or an authority designated by it.

The experts are appointed for four years. Reappointment is possible.

A person may not be appointed as an expert if they are excluded from the office of honorary administrative judge in accordance with the provisions of the Administrative Court Code. The competent authority must dismiss experts if the requirements for appointment have not been met or have subsequently ceased to apply. Experts can be dismissed if there is good cause. Honorary experts may be dismissed from their office upon request.