Tax Consultant

Property Tax Consultant

Property tax consultant means a person who performs or supervises another person in the performance of property tax consulting services for compensation.

Property tax consulting services means:
- Preparing for another person a rendition statement or property report.
- Representing another person in a protest.
- Consulting or advising another person.

Property Tax Consultants Advisory Council
– The council is composed of six members appointed by the presiding officer of the commission, with the
commission’s approval.
- The presiding officer of the commission may appoint not more than two members who are qualified for an
exemption.
- Each person appointed for membership on the council must:
a. be a registered senior property tax consultant;
b. be a member of a nonprofit and voluntary trade association:
- whose membership consists primarily of persons who perform property tax consulting
services in this state or who engage in property tax management in this state for other
persons.
- that has written experience and examination requirements for membership; and
- that subscribes to a code of professional conduct or ethics;

Eligibility to Register as Property Tax Consultant

an applicant for registration as a property tax consultant must:
1. complete at least 15 classroom hours of educational courses approved by the executive director,
including at least four hours of instruction on laws and legal issues in this state related to property
tax consulting services; or
2. submit to the commission
evidence that the applicant has completed at least four classroom hours of educational programs or
courses on the laws and legal issues in this state related to property tax consulting services.

The executive director may give appropriate credit to an initial applicant for:
1. educational courses on principles of law related to property tax consulting services completed by
the applicant not more than two years before the date of application; and
2. educational programs or courses completed by the applicants.

Senior Property Tax Consultant Registration Examination
A. The executive director shall:
1. adopt an examination for registration as a senior property tax consultant; and
2. establish the standards for passing the examination.

B. The department shall offer the examination at times and places designated by the executive director.

C. To be eligible to take the examination, an applicant must pay to the department an examination fee.

D. The examination must:

Test the applicant’s knowledge of:
– property taxation;
– the property tax system;
– property tax administration;
– ethical standards; and
– general principles of appraisal, accounting, and law as they relate to property tax consulting services.

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