Courses
Required for State Certification
by
Board of Tax Professional Examiners
Course 1: Introduction to the Texas Property Tax System is an overview of the requirements and administrative procedures governing property tax appraisal and assessment in Texas. Covers the legal definition of taxable property, the relationship between mass and fee appraisal, and the use of valuation schedules in mass appraisal. Also covered are ownership concepts, terminology, and basic economic principles as related to real estate value. Particular focus on the property tax calendar, administration of the appraisal district and tax office. Replaced old Course #100 and old Course #120 as of January 1, 1998. (32 hours of instruction; 2 hours for review; 2 hours for examination)
Course 2: Appraisal of Real Property teaches the theory and practice of the cost approach method in property taxation, as well as the theory and practice of the comparable sales technique for property taxation. Covered are time adjustments, use of allocation to separate property values into land and improvement components, the highest and best is also studied in the use of the market approach in mass appraisal. Also covered are the basic procedures of cost approach, theory of consistent use, estimating replacement cost, estimating accrued depreciation, using the cost approach in mass appraisal, and building depreciation tables for mass appraisal. Replaced old Course #210 and old Course #220 (32 hours of instruction; 2 hours for review; 2 hours for examination)
Course 3: Income Approach to Value teaches income approach terminology, direct capitalization formulas, (including multipliers), the theory of residual techniques, and income and expense analysis. Covered also is the development of overall capitalization rates and discounted cash flow. Replaced old Course #230 as of October 1, 2000. (24 hours of instruction; 2 hours for examination)
Course 4: Personal Property Appraisal is the theory and practice of identifying personal property and valuing it for property taxation. Included are the techniques for discovering property, determining jurisdiction and situs, procedures for appraising use items, leased items, and business inventory. Special techniques for mobile homes, airplanes, vehicles, and taxable leaseholds are examined. Replaced old Course #250. (24 hours of instruction; 2 hours for examination)
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Course 5: Mass Appraisal Concepts covers the basic concept of Mass Appraisal, including the development of valid property samples, calculating measures of central tendency and uniformity, discovering bias and adjusting schedules, using sales information to develop property classes, and basic mass appraisal administration. Replaced old Course #360. (24 hours of instruction; 2 hours for examination)
Course 6: Ad Valorem Office Administration is a required course for all Registered Tax Collectors (RTCs) and Registered Tax Assessor/Collectors (RTAs). It is written for the tax professional who manages a tax or appraisal office, and the material includes topics such as ad valorem office setting, planning, control systems and budgeting, organizing, managing people, managing external relations, ethics, information systems and reporting, and audits. Replaced old Course #270. (24 hours of instruction; 2 hours for examination)
Course 7: Texas Property Tax Law replaced old Course #325 and is similar to that course. Updates have been included to cover legislative changes and court decisions since the previous edition was written. Students will work from an outline format and will need a copy of the Property Tax Code for class. Part of the class will consist of practice in the use of the Property Tax Code. Instead of a single final examination, there will be three tests -- one at the end of each of the three days of class. (21 hours of instruction; 3 hours for examination)
Course 8: Assessment and Collection includes a comprehensive study of the property tax calendar, as well as property tax assessment and collections procedures and administration; levying a property tax; rate calculations; procedures after rate calculations; tax bills and special assessment activities; and collecting property taxes. The 2009 version replaces the old Course 8, and it includes only one end of course exam. (20 hours of instruction; 2 hours for review; 2 hours for examination)
Course 8: Assessment and Collection replaced old Courses #130 and #235. Includes a comprehensive study of property tax assessment and collections procedures and administration; levying a property tax; history and purpose of truth-in-taxation; rate calculations; procedures after rate calculations; tax bills and special assessment activities; and collecting property taxes. Effective tax rate and rollback rate calculations are covered, as well as agricultural-use rollback calculations and current Truth-In-Taxation requirements. Includes two examinations rather than one end of course exam. (32 hours of instruction; 2 hours for review; 2 hours for examination)
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Course 9: Advanced Assessment and Collections reviews current and delinquent collections with a focus on the use of seizures and sales and foreclosure suits as tools in delinquent collections is included. An overview of the phases and elements in a tax suit, and the impact of bankruptcies on property tax collections is covered. The 2009 edition replaces the old Course 9. (16 hours of instruction; 2 hours for review; 2 hours for examination)
Course 9: Advanced Assessment and Collections covers specialized assessment activities, including creating tax reinvestment zones and assessing penalties and interest on special-use appraisal property. A review of the current and delinquent collections with a focus on the use of seizures and sales and foreclosure suits as tools in delinquent collections is included. An overview of the phases and elements in a tax suit, and the impact of bankruptcies on property tax collections is covered. Replaced old Course #365. (24 hours of instruction; 2 hours for examination)
Course 10: Analyzing a Real Property Appraisal includes an end of course examination and is offered to Registered Professional Appraiser candidates in lieu of submitting a demonstration appraisal for their RPA designation. Sections include appraisal analysis, USPAP, analyzing the single-family residence, analyzing the commercial property appraisal, reviewing a self-contained appraisal report, and reviewing appraisals for legal purposes. This is a rigorous course requiring reading and assignments outside of class. (21 hours of instruction and case study; 3 hours for examination)
Course 28: Truth in Taxation covers effective tax rate and rollback rate calculations, as well as agricultural-use rollback calculations and current Truth-In-Taxation requirements. This is a new class; the contents were previously included in Courses 8 and 9. (12 hours of instruction; 2 hours for review; 2 hours for examination)
Course 30: Ethics for Tax Professionals is a course about ethics for property tax professionals. Students will learn about a number of the various standards of conduct that apply to them in their respective jobs. Primary attention is given to the ethical rules of the Board of Tax Professional Examiners, but also covered are laws that frequently impact the activities of tax professionals.
(14 hours of instruction; 2 hours for review; 2 hours for examination)
Course 31: USPAP (refresher) (7 hours of instruction; no examination)
Course 32: USPAP (new registrants) addresses the requirement that each Registered Professional Appraiser (RPA) complete this examined course within the calendar year following the reaching of Level 4 RPA status. This requirement will take effect with the Board of Tax Professional Examiners’ requirements for USPAP training for all appraisers effective January 1, 2006. Topics to be covered include This two-day (15 hour) USPAP update course will cover the following topics: orientation to USPAP; The Appraisal Foundation; structure of USPAP; definitions and basic rules of USPAP; scope of work decision; 10 Standard Rules with emphasis on Standard Rule 6 – Mass Appraisal Development and Reporting; the statements on USPAP; and Advisory Opinions from the Appraisal Standards Board (ASB) (14 hours of instruction; 1 hour for examination)
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