Course Descriptions

Description:

Course 101: Introduction to Property Tax Administration is one of two courses designed to introduce students to the elements of the Texas property tax system. It is intended to satisfy education requirements for a first year Texas Department of Licensing and Regulation (TDLR) registrant working towards the Registered Professional Appraiser (RPA), Registered Texas Assessor/Collector (RTA), or Registered Texas Collector (RTC) certifications. The course will cover the following topics:

• What are property taxes?
• Why are they important?
• Levels of property tax administration
• Tax calendar
• Appraisal phase
• Equalization phase
• Assessment phase
• Collections phase

Description:

Course 102: Introduction to Appraisal is designed to introduce students to property tax appraisal and to satisfy education requirements for a first year Texas Department of Licensing and Regulation (TDLR) registrant working towards the registered professional appraiser (RPA), registered Texas assessor/collector (RTA), or registered Texas collector (RTC) certifications. The course will cover the following topics:

• Property and Value Concepts
• The Appraisal Process
• General Data in the Appraisal Process
• Approaches to Value
• Land Identification and Maps
• Math for Appraisers

Description:

Course 203: Appraisal of Real Property (Sales Comparison and Cost Approach) introduces students to the foundational principles of appraising real property and provides the tools for estimating market value using the sales comparison approach and provides the tools for estimating market value using the cost approach to value.  (This course is 201: Sales Approach to Value & 202: Cost Approach to Value combined.)

Description:

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.

Description:

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.

Description:

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.

Description:

Course 7: Texas Property Tax Law covers a thorough examination of the code, including legislative changes and court decisions since the previous edition was written. Students will work from an outline format and will need a current copy of the Property Tax Code for class.

Materials:

Please bring your own copy of the Property Tax Code, which can be downloaded from the Comptroller’s website.

Description:

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.

Description:

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.

Description:

Course 10: Analyzing Property Appraisals 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.

Description:

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.

Description:

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 Texas Department of Licensing and Regulation, but also covered are laws that frequently impact the activities of tax professionals.

Description:

Course 31: USPAP (refresher) This one/half-day (3.5 hours) USPAP update workshop covers the following topics:

• 2020/2021 edition of the Uniform Standards of Professional Appraisal Practice (USPAP) revisions.
• When does USPAP apply?
• Review revisions to the Conduct section of the Ethics Rule.
• Review revisions to Reporting Requirements Advisory Opinion (AO) 11.
• Review revisions to Standard Rule 3-5.
• Review Standard Rule 6 – Mass Appraisal

Each Registered Professional Appraiser (RPA) may take this workshop during his or her two-year recertification period in order to meet Texas Department of Licensing & Regulation (TDLR) continuing education requirements for USPAP training for all mass appraisers effective January 1, 2014.

** TAAD will offer the USPAP Update virtually.  Please visit here to see the schedule and register.

Materials:

If available, please have a copy of the USPAP. It can be obtained from The Appraisal Foundation.

Description:

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 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).

Materials:

If available, please bring a copy of the USPAP. It can be obtained from The Appraisal Foundation.