Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 16. ECONOMIC REGULATION |
PART 4. TEXAS DEPARTMENT OF LICENSING AND REGULATION |
CHAPTER 94. PROPERTY TAX PROFESSIONALS |
SECTION 94.21. Registration
Latest version.
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To be registered an applicant must:
(1) be at least 18 years of age; (2) be a resident of the State of Texas; (3) be a person of good moral character; (4) be a graduate of an accredited high school or holder of high school graduation equivalency; (5) be actively engaged in appraisal, assessing/collecting, or collecting for an appraisal district, tax office, or private firm working for an appraisal district or tax office; (6) submit a completed application on a form approved by the department; (7) pay the applicable fees under §94.80; and (8) successfully complete all requisites appropriate for the applicant's classification level: (A) Appraisers (i) A Class I appraiser must be registered. (ii) A Class II appraiser must: (I) be a Class I appraiser registrant; and (II) successfully complete within twelve months of registration: (-a-) no less than 32 hours in the basics of the Texas property tax system; (-b-) no less than 8 hours in ethics; and (iii) A Class III appraiser must: (I) be registered as a Class II appraiser registrant; and (II) successfully complete within thirty-six months of registration: (-a-) no less than 18 hours in the income approach to value; (-b-) no less than 18 hours in the theory and practice of personal property appraisal; (-c-) no less than 15 hours in USPAP; (-d-) no less than 24 hours in the theory and practice of appraisal of real property; and (-e-) pass the Class III examination. (iv) A Class IV appraiser (RPA) must: (I) be registered as a Class III appraiser registrant; and (II) successfully complete within sixty months of registration: (-a-) no less than 18 hours in analyzing real property appraisal; (-b-) no less than 16 hours in Texas Property Tax Law; and (-c-) no less than 18 hours in mass appraisal; (III) successfully complete no less than 3.5 hours in USPAP if the 15 hour USPAP course has not been completed in the last two years; (IV) pass the appraiser Class IV examination within five years of registration; and (V) have a minimum of three years experience as a registered appraiser. (B) Assessor/Collectors (i) A Class I assessor/collector must be registered. (ii) A Class II assessor/collector must: (I) be registered as a Class I assessor/collector registrant; and (II) successfully complete within twelve months of registration: (-a-) no less than 32 hours in the basics of the Texas property tax system; and (-b-) no less than 8 hours in ethics. (iii) A Class III assessor/collector must: (I) be registered as a Class II assessor/collector registrant; and (II) successfully complete within thirty-six months of registration: (-a-) no less than 16 hours in Texas Property Tax Law; and (-b-) no less than 18 hours in assessment and collection. (iv) A Class IV assessor/collector (RTA) must: (I) be registered as a Class III assessor/collector registrant; (II) successfully complete within sixty months of registration: (-a-) no less than 18 hours in advanced assessment and collections; (-b-) no less than 12 hours in truth in taxation; (III) pass the Class IV assessor/collector examination within five years of registration; and (IV) have a minimum of three years experience as a registered assessor/collector. (C) Collectors (i) A Class I collector must: (I) be registered; and (II) successfully complete within twelve months of registration: (-a-) no less than 32 hours in the basics of the Texas property tax system; and (-b-) no less than 8 hours in ethics. (ii) A Class II collector must: (I) be registered as a Class I registrant; and (II) successfully complete: (-a-) no less than 16 hours in Texas Property Tax Law; (-b-) no less than 18 hours in assessment and collection; and (-c-) no less than 18 hours in advanced assessment and collections. (iii) A Class III collector (RTC) must: (I) be registered as a Class II collector registrant; (II) pass the collector Class III examination within three years of registration; and (III) have a minimum of two years experience as a registered collector. (D) The provisions in this paragraph apply to registrations that renew on or after January 1, 2011. Source Note: The provisions of this §94.21 adopted to be effective January 18, 2010, 35 TexReg 367; amended to be effective January 1, 2011, 35 TexReg 11625; amended to be effective January 1, 2014, 38 TexReg 9524