TEXAS SENIOR PROPERTY TAX
CONSULTANT EXAM
Questions & Answers | Comprehensive Practice Review
50 Questions | 5 Sections | 2026/2027 Aligned
Based on Texas Property Tax Code, Texas Comptroller Guidelines,
IAAO Standards & Senior Advocacy Frameworks
Section Topic Questions Weight
1 Property Tax Fundamentals Q1 - Q10 20%
2 Senior Exemptions & Benefits Q11 - Q20 20%
3 Appraisal Review & Protest Q21 - Q30 20%
4 Tax Calculation & Payment Q31 - Q40 20%
5 Ethics & Professional Practice Q41 - Q50 20%
Cognitive Level Distribution
30% Recall | 50% Application | 20% Analysis
Question Design: 75% Scenario-Based | 25% Direct Concept
Prepared for Senior Property Tax Consultant Certification Candidates
2026-2027 Examination Cycle
,Table of Contents
Section 1: Texas Property Tax Fundamentals: Appraisal Districts, Assessment Cycles
& Taxing Units (Q1-Q10)
Section 2: Senior-Specific Exemptions & Benefits: Homestead, Tax Freeze, Deferral &
Portability (Q11-Q20)
Section 3: Appraisal Review & Protest Procedures: Evidence, ARB Hearings &
Mediation (Q21-Q30)
Section 4: Tax Calculation, Billing & Payment: Rate Adoption, Proration & Penalties
(Q31-Q40)
Section 5: Ethics, Client Advocacy & Professional Practice: Scope, Confidentiality
& Compliance (Q41-Q50)
, Section 1: Texas Property Tax Fundamentals
Appraisal Districts, Assessment Cycles & Taxing Units (Q1-Q10)
Q1: Mrs. Gonzalez, a 72-year-old homeowner in Harris County, receives her appraisal notice
on April 15, 2026. The notice shows her property valued at $325,000. Under Texas Property
Tax Code, what is the latest date by which she must file a protest with the Appraisal
Review Board (ARB) if she disagrees with the valuation?
A. May 1, 2026, or 30 days after the notice was mailed, whichever is later
B. May 15, 2026, or 30 days after the notice was mailed, whichever is later
C. June 1, 2026, or 30 days after the notice was delivered, whichever is later [CORRECT]
D. July 1, 2026, which is the statutory deadline for all property tax protests statewide
Correct Answer: C
Rationale: Under Texas Tax Code Section 41.44, a property owner must file a protest by May 15th
or 30 days after the notice of appraised value is delivered, whichever is later. Since 30 days
after April 15 is May 15, both thresholds converge. The statutory deadline is not a fixed
statewide date but is calculated relative to delivery. Options A and B use incorrect anchor
dates; Option D incorrectly states July 1 as a universal deadline.
Q2: A Texas appraisal district is conducting its annual reappraisal cycle. Which of the
following best describes the legal obligation of the chief appraiser regarding market
value determination under the Texas Property Tax Code and IAAO standards?
A. The chief appraiser must appraise all property at 100% of its January 1 market value
each year, applying uniform standards across all property classes [CORRECT]
B. The chief appraiser may adjust values by no more than 10% per year to prevent sudden tax
increases, unless the property has been substantially improved
C. The chief appraiser must ensure that the median appraised value in each property
category falls between 95% and 105% of median market value, as verified by a comptroller
study
D. The chief appraiser has discretion to set values based on the taxing unit budgetary
needs, provided the total levy does not exceed the previous year by more than 8%
Correct Answer: A
Rationale: Texas Tax Code Section 23.01 requires all taxable property to be appraised at its
market value as of January 1st of the tax year. Market value is defined as the price at which
the property would transfer for cash under prevailing market conditions. Option B incorrectly
references a 10% cap, which applies to homestead assessment increases (Section 23.23), not
appraisal standards. Option C describes the Comptroller's ratio study performance standard, not
the chief appraiser's obligation. Option D is false because appraisal must be independent of
budgetary needs.
Q3: Mr. and Mrs. Patterson own a home in Travis County valued at $280,000. They are
confused about the difference between "appraised value" and "market value" on their
notice. As a property tax consultant, which explanation is most accurate under Texas law?
A. Market value is the price the property could sell for on the open market, while
appraised value is the same figure but is capped at a 10% annual increase for homestead
properties [CORRECT]
B. Appraised value is determined solely by the county tax assessor-collector, while market
value is independently assessed by a licensed real estate appraiser and is always lower
CONSULTANT EXAM
Questions & Answers | Comprehensive Practice Review
50 Questions | 5 Sections | 2026/2027 Aligned
Based on Texas Property Tax Code, Texas Comptroller Guidelines,
IAAO Standards & Senior Advocacy Frameworks
Section Topic Questions Weight
1 Property Tax Fundamentals Q1 - Q10 20%
2 Senior Exemptions & Benefits Q11 - Q20 20%
3 Appraisal Review & Protest Q21 - Q30 20%
4 Tax Calculation & Payment Q31 - Q40 20%
5 Ethics & Professional Practice Q41 - Q50 20%
Cognitive Level Distribution
30% Recall | 50% Application | 20% Analysis
Question Design: 75% Scenario-Based | 25% Direct Concept
Prepared for Senior Property Tax Consultant Certification Candidates
2026-2027 Examination Cycle
,Table of Contents
Section 1: Texas Property Tax Fundamentals: Appraisal Districts, Assessment Cycles
& Taxing Units (Q1-Q10)
Section 2: Senior-Specific Exemptions & Benefits: Homestead, Tax Freeze, Deferral &
Portability (Q11-Q20)
Section 3: Appraisal Review & Protest Procedures: Evidence, ARB Hearings &
Mediation (Q21-Q30)
Section 4: Tax Calculation, Billing & Payment: Rate Adoption, Proration & Penalties
(Q31-Q40)
Section 5: Ethics, Client Advocacy & Professional Practice: Scope, Confidentiality
& Compliance (Q41-Q50)
, Section 1: Texas Property Tax Fundamentals
Appraisal Districts, Assessment Cycles & Taxing Units (Q1-Q10)
Q1: Mrs. Gonzalez, a 72-year-old homeowner in Harris County, receives her appraisal notice
on April 15, 2026. The notice shows her property valued at $325,000. Under Texas Property
Tax Code, what is the latest date by which she must file a protest with the Appraisal
Review Board (ARB) if she disagrees with the valuation?
A. May 1, 2026, or 30 days after the notice was mailed, whichever is later
B. May 15, 2026, or 30 days after the notice was mailed, whichever is later
C. June 1, 2026, or 30 days after the notice was delivered, whichever is later [CORRECT]
D. July 1, 2026, which is the statutory deadline for all property tax protests statewide
Correct Answer: C
Rationale: Under Texas Tax Code Section 41.44, a property owner must file a protest by May 15th
or 30 days after the notice of appraised value is delivered, whichever is later. Since 30 days
after April 15 is May 15, both thresholds converge. The statutory deadline is not a fixed
statewide date but is calculated relative to delivery. Options A and B use incorrect anchor
dates; Option D incorrectly states July 1 as a universal deadline.
Q2: A Texas appraisal district is conducting its annual reappraisal cycle. Which of the
following best describes the legal obligation of the chief appraiser regarding market
value determination under the Texas Property Tax Code and IAAO standards?
A. The chief appraiser must appraise all property at 100% of its January 1 market value
each year, applying uniform standards across all property classes [CORRECT]
B. The chief appraiser may adjust values by no more than 10% per year to prevent sudden tax
increases, unless the property has been substantially improved
C. The chief appraiser must ensure that the median appraised value in each property
category falls between 95% and 105% of median market value, as verified by a comptroller
study
D. The chief appraiser has discretion to set values based on the taxing unit budgetary
needs, provided the total levy does not exceed the previous year by more than 8%
Correct Answer: A
Rationale: Texas Tax Code Section 23.01 requires all taxable property to be appraised at its
market value as of January 1st of the tax year. Market value is defined as the price at which
the property would transfer for cash under prevailing market conditions. Option B incorrectly
references a 10% cap, which applies to homestead assessment increases (Section 23.23), not
appraisal standards. Option C describes the Comptroller's ratio study performance standard, not
the chief appraiser's obligation. Option D is false because appraisal must be independent of
budgetary needs.
Q3: Mr. and Mrs. Patterson own a home in Travis County valued at $280,000. They are
confused about the difference between "appraised value" and "market value" on their
notice. As a property tax consultant, which explanation is most accurate under Texas law?
A. Market value is the price the property could sell for on the open market, while
appraised value is the same figure but is capped at a 10% annual increase for homestead
properties [CORRECT]
B. Appraised value is determined solely by the county tax assessor-collector, while market
value is independently assessed by a licensed real estate appraiser and is always lower
